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Bureau of Indian Standards Employees Union and ors. Vs. Bureau of Indi ...

Court : Delhi

Subject : Civil

Acts : Bureau of Indian Standards Act, 1986 - Sections 38; Bureau of Indian Standards (Terms and Conditions of Service of Employees) Regulation, 1988; Bureau of Indian Standards (Recruitment to Administration, Finance and Other Posts) Regulation, 1988; Constitution of India - Articles 12, 14 and 16

Reported in : 95(2002)DLT444

by the respondents to the Bureau of Indian Standards (Recruitment to Administration, Finance and Other Posts) Regulations, 1988 by way of amendment published in the … the 'BIS' ) by an act of Parliament No. 63 of 1986 known as Bureau of Indian Standards Act, 1986 (hereinafter referred to as the 'BIS Act').2. The rules and regulations were framed there under and the Stenographers/Assistants … CWP No. 1663 of 1996.4. During the pendency of the said writ petition, a notification was issued under Section 38 of the bids Act amending the Bureau of Indian Standards (Terms and Conditions of Service of Employees) Regulation,

Khivraj Motors (P.) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Land Acquisition

Reported in : (1994)50ITD576(Mad.)

(P.) Ltd. 29 ITD 29 was distinguishable on facts. (iii) The 1988 amendment to Section 40(3) of the Finance Act, 1983 is not retroactive, but prospective in operation with effect from 1-4-1989. Therefore, the said amendment cannot help … sq.ft. and actually sold units having aggregate built up area of 48,292 sq.ft. between April 1981 and September 1986.9. As for the 17,500 sq.ft. which the assessee initially kept for its own use, the units representing of … area of 108,545 Sq. ft.Except, for units having an aggregate area of 38,090 Sq. ft. all the units in the said complex were sold between

Mitsui and Company Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

by inserting an explanation in s. 9(ii) of the IT Act, 1961, w.e.f. 1st April, 1979 by the Finance Act, 1983 [140 ITR (St) 116], it is clarified and declared that the income which falls under the head … a designated area is not part of U.K. and in particular s. 38(6) of Finance Act, 1973, does not deem it so for income-tax purposes. … IT Act about the salary, etc. paid to expatriate employees in India and abroad for the financial years 1986-87 to 1993-94. On the appointed date on 14th April, 1995, none attended. On 18th April, 1995, the deductor … there was reasonable cause for failure to deduct tax at source. The section unlike the provisions of s. 271(1)(c) does not contain any artificial deeming

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … that a designated area is not part of U.K. and in particulars. 38(6) of Finance Act, 1973, does not deem it so for income-tax purposes. … Tax Act about the salary, etc., paid to expatriate employees in India and abroad for the financial years 1986-87 to 1993-94. On the appointed date on 14th April, 1995, none attended. On 18-4-1995, the deductor requested for

Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu Taxation Special Tribunal Act, 1992 - Sections 2, 6, 23, 24, 24(9) and 42; Tamil Nadu Taxation Special Tribunal (Repeal) Act, 2004 - Sections 3; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 3, 3A, 3B, 3C, 3D, 3E, 4, 7A, 11, 12, 16, 16(5), 16(6), 30, 31, 31A, 32, 32(2), 33, 34, 34(2), 35, 36, 36(2), 36(3), 36(3A), 36(6), 37, 37(1), 38, 38A, 39 and 52; Central Sales Tax Act, 1956 - Sections 9(2); Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1986 - Sections 3; Tamil Nadu Additional Sales Tax Act, 1970; Tamil Nadu Sales Tax (Surcharge) Act, 1971; Tamil Nadu Taxation Special Tribunal (Amendment) Act, 2005; Finance Act, 1999 - Sections 3, 7, 10C and 89; Income Tax Act - Sections 2 and 10B; Extra Provincial Jurisdiction Act, 1947 - Sections 4; Merged State's Law

Reported in : (2009)21VST581(Mad)

insertion or omission. If such amendments are made, they can be regarded as textual amendments. For example, the Finance Act, 1999 made certain extensive amendments to the Income-tax Act. Section 3 of the Finance Act, 1999 provides for … of sales tax under the said Act, the Government passed the Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1986 (Act No. 58 of 1986) for establishment of Special Appellate Tribunal as the highest hierarchy. Under Section 3 … view of the repeal of the Special Tribunal Act, a revision would lie to the High Court under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as 'the TNGST Act') as it

Commissioner of Income-tax Vs. Bank of Rajasthan Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax (Amendment) Act, 1986 - Sections 36(1); Income Tax Act, 1961 - Sections 36(1) and (2)

Reported in : [2002]255ITR599(Raj)

the assessment year 1987-88.2. This court admitted the appeal on the following question of law :'Whether after the Finance Act, 1985, amending the provisions of Section 36(l)(vii) and Section 36(2) with effect from April 1,1985, inserting a proviso … 40 & Juvenile Justice (Care and Protection of Children) Rules, 2007, Rule 12 & 98 & Juvenile Justice Act, 1986, Section 2(h): [Altamas Kabir & Cyriac Joseph, JJ] Determination as to Juvenile - Appellant was found to have completed … the tune of Rs. 34,82,940 for the assessment year 1985-86 and Rs. 38,77,230 for the assessment year 1986-87 with respect to bad and doubtful debts

Cit Vs. the Bank of Rajasthan Ltd.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)174CTR(Raj)400

the assessment year 1987-88.2. This court admitted the appeal on the following question of law :'Whether after the Finance Act, 1985, amending the provisions of section 36(1)(viii) and section 36(2) with effect from 1-4-1985, inserting proviso to section … bad and doubtful debts account made under that clause.'7. Section 36(1)(viia) was introduced by the Income Tax (Amendment) Act, 1986, with a view to provide for grant of deduction in respect of provision for bad debt made by … the tune of Rs. 34,82,940 for the assessment year 1985-86 and Rs. 38,77,230 for the assessment year 1986-87 with respect to bad and doubtful debts

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

Subject : Land Acquisition

No.23/2009, dated 28.07.2009 respectively, under Rule 14 of the CENVAT Credit Rules, 2004, r/w. Section 73(1) of the Finance Act, 1994. He also demanded interest, applicable at the rate payable on the above mentioned demands, under Rule 14 … days from the date of which copy of the order is served. By virtue of the 8th Amendment Act 1986 which came into effect on 15/12/1986, the High Court may within a further period of forty-five days, admit … Tax Case Revisions against the order of the Sales Tax Appellate Tribunal, Coimbatore. The Revisions were filed under Section 38 of the Tamil Nadu General Sales Tax Act. According to Sub-section-1 of Section-38, a petition can be preferred

Nodit Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Land Acquisition

Reported in : (1992)42ITD187(Mad.)

whether the income could be deemed to accrue or arise in India.31. Prior to its amendment by the Finance Act, 1976 with effect from 1-6-1976, Section 9 did not contain any definition of the terms 'royalty' and 'fees … to the conchision that the lower rate of 20% must be adopted.11. The assessment for the assessment year 1986-87 was completed on 12-2-1988. The exigibility issue relating to the consideration received by the assessee-company under the Technical

Southern Petro Chemical Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)93TTJ(Chennai)161

to the dividend income. The AO observed that as per the provisions of Section 14A (inserted by the Finance Act, 2001, with retrospective effect from 1st April, 1962), no deduction was allowable in respect of expenditure incurred by … provision of law as it stood prior to the amendment of the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986. However, the position is different after the omission of Section 34 and since after the amendment no condition … therefore, they were rightly disallowed in view of provisions contained under Section 38(2), as no material has been brought on record to take any contrary