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East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...
Rajasthan
Mar-12-2001
Other Taxes
Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58
2001(3)WLC62
in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible under
Tag this Judgment! AI Brief & AskEast India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.
Rajasthan
Mar-12-2001
Direct Taxation
Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265
AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217
in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1) Whether, fresh assessment is permissible under
Tag this Judgment! AI Brief & AskSinghai Rakesh Kumar Vs. Union of India (Uoi) and ors.
Madhya Pradesh
Apr-08-1996
Direct Taxation
Finance Act, 1989; Constitution of India - Article 366(1); Income Tax Act, 1961 - Sections 2(1A) and 2(14)
[1997]227ITR81(MP); 1997(2)MPLJ138
inserting the Explanation to Clause (1A) of Section 2 with retrospective effect from April 1, 1970, by the Finance Act, 1989, with a view to effectuate the levy of tax on capital gains arising from the transfer of such
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Commissioner of Income-tax Vs. Govindaraja Reddiar
Kerala
Sep-17-1990
Direct Taxation
Finance Act, 1989 - Sections 43B; Income Tax Act, 1961 - Sections 43B; Direct Tax Laws (Amendment) Act, 1987
[1991]187ITR417(Ker)
the amendments made thereto by the Direct Tax Laws (Amendment) Act, 1987, the Finance Act, 1988, and the Finance Act, 1989. It was submitted that the amendment made in 1989 by the Finance Act, 1989, whereby the second proviso … K.S. Paripoornan, J. 1. At the instance of the Revenue, the following common question of law … as a deduction while computing the income under the Income-tax Act is taxable by invoking the provisions of Section 43B of the Income-tax Act, 1961 ?'2. The assessees in the three cases are different firms. But, all
Tag this Judgment! AI Brief & AskThe Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...
Mumbai
Oct-08-2007
Direct Taxation
Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989
(2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)
were added by Finance Act 1987 with effect from 1st April, 1988. The second proviso was substituted by Finance Act, 1989 with effect from 1st April, 1989. The relevant portion of Section 43B as first enacted with the provisos … F.I. Rebello, J.1. Tax Appeal No. 256 of 2007 is in respect of Assessment Year 1991-92 and Tax Appeal No. 259 of 2007 is in respect of Assessment Year 1994-95.2. The substantial question of
Tag this Judgment! AI Brief & AskThe Commissioner of Income Tax Vs. Nima Specific Family Trust
Mumbai
Dec-11-2000
Direct Taxation
Income Tax Act, 1961 - Sections 80 HH, 80-I, 90 and 260-A; Finance Act, 1980; Taxation Law Amendment Act, 1975
2001(2)ALLMR314; (2001)165CTR(Bom)518; [2001]248ITR29(Bom)
that the bracketed portion in section 80-HH(9) which contains the words viz., 'section 80-I or' were introduced by Finance Act, 1980 with effect from 1.4.1981. He submitted that under the same Finance Act, the Legislature also revived and
Tag this Judgment! AI Brief & AskAllied Motors (P.) Ltd. Vs. Commissioner of Income-tax, Delhi
Supreme Court of India
Mar-10-1997
Direct Taxation
Income Tax Act, 1961 - Sections 28, 43B, 139(1), 145 and 256(1); Finance Act, 1987 - Sections 43B; Finance Act, 1989 - Sections 43B
AIR1997SC1361; [1997]224ITR677(SC); JT1997(3)SC418; 1997(2)SCALE575; (1997)3SCC472; [1997]2SCR780
sales-tax law is not disallowable under section 43B. Held: Explanation 2 was added to section 43B by the Finance Act, 1989 with retrospective effect from 1-4-1984. The memorandum of reasons takes note of the combined effect of section 43B
Tag this Judgment! AI Brief & AskSouth Indian Bank Ltd. Vs. the Commissioner of Income Tax
Kerala
May-28-2008
Direct Taxation
Income Tax Act - Sections 28, 36(1), 139, 142(1), 143(1), 143(1A), 143(3) and 156; Finance Act, 2001
[2009]316ITR306(Ker); 2008(3)KLT326; [2009]176TAXMAN277(Ker)
debatable issue and is ceased to be so only by virtue of Explanation introduced to Section 36(1)(vii) by Finance Act 2001 with effect from 1.4.1989. The contention of counsel for the appellant is that as on date of
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Sumermal Gopichand
Madhya Pradesh
Apr-15-1996
Direct Taxation
Income Tax Act, 1961 - Sections 43B and 139(1); Finance Act, 1987; Finance Act, 1989
(1997)138CTR(MP)149; [1997]226ITR456(MP)
any confusion about the incurring of the liability in the previous year, Explanation 2 was inserted by the Finance Act, 1989, with retrospective effect from 1st April, 1984, the date on which Section 43B had been inserted, to clarify … S.K. Kulshrestha, J. 1. The Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law, arising out of the
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Achaldas Dhanraj and Sanklecha Brothers
Rajasthan
Mar-27-1995
Direct Taxation
Income Tax Act, 1961 - Sections 43B; Sales Tax Act; Finance Act, 1987
(1995)128CTR(Raj)325; [1996]217ITR799(Raj)
fee, by whatever name called' were inserted in Clause (a) with effect from April 1, 1989. By the Finance Act, 1989, Explanation 2 was added retrospectively from April 1, 1984, which read as under :'For the purpose of Clause … of law has been referred by the Income-tax Appellate Tribunal in respect of the assessment year 1987-88 under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the
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