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Commissioner of Income-tax Vs. Saroop Krishan

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15, 16 and 17; Finance (No. 2) Act, 1980 - Sections 16

Reported in : (1985)46CTR(P& H)296; [1985]153ITR1(P& H)

living away from the place from where he has to collect his pension.21. As a result of the Finance (No. 2) Act of 1980, the words 'expenditure incidental to employment' have been deleted. That means that the salaried people from … J.1. The assessee, a pensioner, sought deduction of Rs. 2,085 claiming the same to be standard deduction under Section 16 of the I.T. Act, 1961 (hereinafter called 'the Act' ), from his pension amounting to Rs. 10,850 for

S. Kumar and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)LC725Tri(Delhi)

limited purpose and were occasioned by introduction of some new terms, in the amending Act by means of Finance (No. 2) Act, 1980, and since the term 'Additional Collector' was not introduced in this Chapter nor had 'Collector' been originally defined, … the earlier order of the North Regional Bench expressing the view that the term "Collector" as used in section 35B of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) would not take … Collectors, according to the letter, laying down scales of pay issued on 16-11-1982, produced by Shri R.K. Jain, the Collectors are in two different scales,

income-tax Officer Vs. Lt. Col. G.R. Chopra

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1985)11ITD662(Delhi)

of his duties, the deduction under this clause shall not exceed one thousand rupees ; 17. By the Finance (No. 2) Act, 1980, with effect from 1-4-1981, the expression 'in respect of expenditure incidental to the employment of the assessee' in … on 31-3-1978.2. Against the pension received by the assessee of Rs. 7,320, he had claimed standard deduction under section 16(i) of the Income-tax Act, 1961 ('the Act'), of Rs. 1,464. The said claim of the assessee was negatived

Commissioner of Income-tax Vs. A.T. Balakrishnan (Decd.) and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64, 64(2), 171 and 171(1); Wealth-tax Act, 1957 - Sections 20 and 20A; Finance (No. 2) Act, 1980

Reported in : [1999]238ITR801(Mad)

partition under the Wealth-tax Act came into force by Section 20A of the Wealth-tax Act introduced by the Finance (No. 2) Act, 1980, with effect from April 1, 1980, there must be an order recognising the partial partition under Section 171 … 301, T. H. Road, in favour of A. T. Balakrishnan by way of a release deed dated February 16, 1966, and for a consideration of Rs. 5,000. The said A. T. Balakrishnan executed deeds of settlement on

income-tax Officer Vs. Shrenikbhai Kasturbhai

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1983)5ITD242(Ahd.)

of the assessee' still existed and these words were substituted by the words 'a deduction of by the Finance (No. 2) Act, 1980, with effect from 1-4-1981. Because of the absence of this amendment, the question of giving meaning to the … (1) Anil Starch Products Ltd. and (2) Saraspur Mills Limited. He claimed standard deduction, of Rs. 1,000 under Section 16(7) of the Income-tax Act, 1961 ('the Act') as Anil Starch Products Ltd. had provided him with a car,

Motisagar Estate (P.) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)47ITD72(Pune.)

nature and beyond the legislative competence which is clear from the amendment brought on the statute by the Finance (No. 2) Act 1991 and although the amendment is said to be effective from 1-10-1991, it is merely clariflcatory in nature … orders of the CIT(A) wherein he has confirmed the various penalties imposed by the Dy. CIT (Admn.) under Section 272A(2)(c) of the Income-tax Act, 1961 for failure of the assessees to file annual return under Section 206 … P. Ltd. Pune, the Dy. CIT (Admn.), Pune by his order dated 16-7-1991 dropped the penalty proceedings under Section 272A(2) for the assessment years 1987-88

Auro Food Ltd. Vs. Commissioner of Income-tax and Another

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 80(J), (J(1)) and (J(1A)) 139, 139(8), 215, 217, 220(1), (2) and (2A) and 273A; Wealth Tax Act 1957 - Sections 18B

Reported in : [1999]239ITR548(Mad)

within the rule-making authority of the Central Board under section 80J(1). It also held that the Finance (No.2) Act, 1980, in so far as it amended section 80J by incorporating the provisions of rule 19A as sub-section (1A) … it arose in a different situation. The Supreme Court held that the power under section 220(2A) was discretionary. 16. The next question is whether this discretion can be called in question under article 226 of the Constitution

Commissioner of Income-tax Vs. Vincast Engineering

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1), 263, 263(1), 80J; Finance (No. 2) Act, 1980

Reported in : [2006]280ITR385(All)

Tribunal observed as follows :... the amendments in the relevant provision of the section were made by the Finance (No. 2) Act, 1980, which came into force from August 21, 1980. It is no doubt true that by the said Finance

Talbros Automotive Components Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1984)(15)ELT193TriDel

of countervailing duty ; (ii) Item 22F of the Central Excise Tariff Schedule was subsequently amended, by the Finance (No. 2) Act, 1980. The effect of the amendment was that the words "manufactures containing mineral fibres and yarn" appearing in clause … filed to him. The appellants had originally filed a single revision application to the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it

R.M. Enterprises, Mittal Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

omitted by the Finance Act, 1972, with effect from April 1, 1973. Again, it was reintroduced by the Finance (No. 2) Act, 1980, with effect from April 1, 1981, in the present form.28. This history shows that the original intent of … and had proposed the following question : "Whether the terms ' article ' or ' thing' used in Sections 80HH, 80-I and 80J of the Act are synonymous with the word ' goods' used in the definition … Ltd. [1983] 142 ITR 696 (Bom), CIT v.Minocha Bros. P. Ltd. [1986] 160 ITR 134 (Delhi), CIT v. Oricon Pvt.Ltd. [1989] 176 ITR 407 (Bom),