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Dr. K.C. Mammen Vs. Commissioner of Gift Tax
Kerala
Apr-05-2004
Direct Taxation
Gift Tax Act, 1958 - Sections 4(1)and 6 - Schedule - Rule 5; Wealth Tax Act, 1957; ;Finance (No. 2) Act, 1991; Direct Tax Laws (Amendment) Act, 1989; Wealth Tax Rules - Rules 1D and 11
(2004)190CTR(Ker)153
has no application. It is by virtue of the amendment to Section 4(1)(a) of the Act made by Finance (No. 2) Act, 1991 w.e.f. 1st April, 1992, the value of the property as on the date of the transfer, for the
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. R. Ramalingair
Kerala
Oct-22-1999
Direct Taxation
Income Tax Act, 1961 - Sections 140A, 142, 234A, 234B and 234C; Direct Tax Laws (Amendment) Act, 1987; Finance (No. 2) Act, 1991
[2000]241ITR753(Ker)
on self-assessment became mandatory. The requirement with relation to the return under Section 142 was introduced by the Finance (No. 2) Act, 1991, with effect from September 27, 1991. Obviously, the assessee is to make self-computation of such interest because of
Tag this Judgment! AI Brief & AskThe Director of Income-tax (Exemptions) Vs. Paramartha Bhushanam, Sri ...
Chennai
Dec-18-2002
Direct Taxation
Income Tax Act, 1961 - Sections 11 and 11(4A); Finance Act, 1983; Finance (No. 2) (Amendment) Act, 1991
(2003)182CTR(Mad)380
the Act as inserted by Finance Act, 1983 with effect from 1.4.1984 would not apply as by Finance (No.2)Act, 1991 the provision has been substituted and the provisions of section 11(4A) as substituted by Finance (No.2) Act, 1991
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Central Board of Direct Taxes and ors. New Delhi Vs. Oberoi Hotels (In ...
Supreme Court of India
Mar-30-1998
Direct Taxation
Finance Act, 1991; Central Sales Tax Act, 1956 - Sections 5(1); Central Excise Act, 1944 - Sections 37-B; Income Tax Act, 1961 - Sections 30-O, 40, 85-C, 80-O, 80P(2), 119 and 143(3); Income Tax Act - Sections 14(3); Finance (No. 2) Act, 1971
1998IVAD(SC)411; AIR1998SC1666; (1998)146CTR(SC)222; [1998]231ITR148(SC); JT1998(2)SC717; 1998(2)SCALE516; (1998)4SCC552; [1998]2SCR501
that 'professional services' have been brought within the scope of Section 80-0 only by an amendment by the Finance (No. 2) Act, 1991 and that too, with effect from April 1, 1992, which is proposing to substitute the word 'technical or
Tag this Judgment! AI Brief & AskMammen Vs. Commissioner of Gift Tax
Kerala
Apr-05-2004
Direct Taxation
Gift Tax Act, 1958 - Sections 4(1) and 6; Direct Tax Law (Amendment) Act; Finance (No. 2) Act, 1991; Wealth Tax Act
[2004]269ITR167(Ker); 2004(2)KLT914
has no application. It is by virtue of the amendment to Section 4(1)(a) of the Act made by Finance (No. 2) Act, 1991 with effect from 1.4.1992, the value of the property as on the date of the transfer, for the
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Pooshya Exports (P) Ltd.
Chennai
Nov-19-2002
Direct Taxation
Finance (No. 2) Act, 1991; Income Tax Act, 1961 - Sections 32A, 80HHC and 80HHC(2)
(2003)179CTR(Mad)557
available to the assessee only on and after the period from 1st April, 1991. The insertion made by Finance (No. 2) Act, of 1991, cannot, by any stretch of imagination, be considered as retrospective in nature in the absence of … 257 (Mad), the Tribunal was right in law in holding that the assessee is entitled for relief under Section 32A of the IT Act 2. Whether, on the facts and in the circumstances of the case, the
Tag this Judgment! AI Brief & AskDiscount and Finance House of India Ltd. Vs. S.K. Bhardwaj, Cit and or ...
Mumbai
Dec-04-2002
Direct Taxation
Interest-Tax Act, 1974 - Sections 2, 2(5B), 2(7), 4, 8(2), 20 and 26C; ;Companies Act - Sections 370 and 372; Banking Regulation Act, 1949 - Sections 29; Income Tax Act, 1961 - Sections 11(5) and 13(1); Finance (No. 2) Act, 1991
2003(3)ALLMR621; 2003(3)BomCR283; (2003)180CTR(Bom)278; [2003]259ITR295(Bom); 2003(2)MhLj772
on promissory notes/bills of exchange, but the Legislature expressly excluded interest on securities. He contended that by the Finance (No. 2) Act of 1991, the above express exclusion was omitted and, therefore, after October 1, 1991, the legislative intent was … on securities.7. Mr. R. V. Desai, learned senior counsel for the Department, submitted that prior to October 1, 1991, Section 2(7), which defines the word 'interest' to mean 'interest on loans and advances' included commitment charges and discounts
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Accounts Officer
Allahabad
May-06-2005
Direct Taxation
Income Tax Act, 1961 - Sections 256(2) and 272A; ;Finance (No. 2) Act, 1991 - Sections 206, 206C and 272A(2)
[2006]281ITR302(All)
1961, for the assessment years 1989-90 and 1990-91, resorting to the proviso to Section 272A(2) inserted by the Finance (No. 2) Act, 1991, with effect from October 1, 1991 2. The brief facts of the case are that admittedly, the assessee-respondent
Tag this Judgment! AI Brief & AskDirector of Income Tax (Exemptions) Vs. Estate of C. Audikesavalu Naid ...
Chennai
Nov-26-2002
Direct Taxation
Finance (No. 2) Act, 1991 - Sections 13; Finance Act, 1992; Income Tax Act, 1961 - Sections 11, 11(5), 13 and 13(1)
(2003)183CTR(Mad)338
1961, were amended by introducing Section 13(1)(d), proviso (iia) with retrospective effect from 1st April, 1983, by the Finance (No. 2) Act, 1991, read with the Finance Act, 1992, and the time for disinvestment by charitable trusts was extended upto 31st
Tag this Judgment! AI Brief & AskAnanda Marga Pracharaka Sangha Vs. Commissioner of Income-tax
Kolkata
Feb-25-1994
Direct Taxation
Income Tax Act, 1961 - Sections 11, 12A, 13, 13(1) and 37; ;Finance (No. 2) Act, 1991 - Section 12A
[1996]218ITR254(Cal)
a matter of fact, by the amendment of the proviso below Clause (a) of Section 12A by the Finance (No. 2) Act, 1991, with effect from October 1, 1991, it is now made clear by the Legislature itself that where condonation
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