Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 14 amendment of section 11b Court: gujarat Page 1 of about 4 results (0.059 seconds)

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Reported in : [2010]24STT121

..... to export duty at the rate of rs. 300 per ton. after the entry no. 11 in the second schedule to the customs tariff act, 1975 was amended with effect from 1-3-2007, the are-l's bills of export for supply of iron ore pellets by the petitioner to the sez unit continued to be assessed ..... the sea customs act, at the time of enactment of the customs act, 1962, it was proposed to consolidate the provisions relating to sea customs, land customs and air customs into ..... year 1924 which was also not a self-contained act and applied by reference, provisions of the sea customs act to land customs with certain modifications. there was no separate law relating to air customs, and the administration of air customs was governed by certain rules made under the indian aircrafts act, 1911. therefore, while revising the provisions of .....

Cit Vs. Pratik Prints

Court : Gujarat

Reported in : [2005]144TAXMAN126(Guj)

..... of acquiring a new ship or a new aircraft or new machinery or plant other than machinery or plant of the nature referred to in clauses (a), (b) and (d) of the proviso to sub-section (1 ..... it was acquired or installed; or(b) if at any time before the expiry of ten years from the end of the previous year in which the ship or aircraft was acquired or the machinery or plant was installed, the assessee does not utilise the amount credited to the reserve account under sub-section (4) for the purposes ..... allowance originally allowed shall be deemed to have been wrongly allowed and the income tax officer may, notwithstanding anything contained in this act, recomputed the total income of the assessee for the relevant previous year and make the necessary amendment, and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified .....

Gujarat Narmada Vally Fertilisers Ltd. Vs. Deputy Commissioner of Inco ...

Court : Gujarat

..... in clause (c ), from the ends of the previous year in which the amount was utilised. explanation:- for the purposes of clause (b), "new ship" or "new aircraft" or "new machinery or plant" shall have the same meaning as in the (explanation below sub-section (2) of section 32a.' 7. on plain reading of section 155(4a ..... allowed shall be deemed to have been wrongly allowed, and the assessing officer may notwithstanding any thing contained in this act, recompute the total income of the assessee for the relevant previous year and make the necessary amendment; and the provisions of section 154 shall, so far as may be apply thereto, the period of four years ..... order partly allowed the said appeal for statistical purposes. hence, this appeal is filed at the instance of the assessee. 3. while admitting this appeal on 27.02.2007, the court had formulated the following substantial questions of law: "(1) whether in the facts and circumstances of the case the income tax appellant tribunal was right in .....

Commissioner of Income Tax Vs. Pratik Prints

Court : Gujarat

Reported in : (2005)193CTR(Guj)361; [2005]274ITR289(Guj)

..... acquiring a new ship or a new aircraft or new machinery or plant [other than machinery or plant of the nature referred to in clauses (a), (b) and (d) of the proviso to sub-section (1 ..... it was acquired or installed; or(b) if at any time before the expiry of ten years from the end of the previous year in which the ship or aircraft was acquired or the machinery or plant was installed, the assessee does not utilize the amount credited to the reserve account under sub-section (4) for the purposes of ..... originally allowed shall be deemed to have been wrongly allowed, and the income-tax officer may, notwithstanding anything contained in this act, recompute the total income of the assessee for the relevant previous year and make the necessary amendment, and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified .....

Commissioner of Wealth-tax, Gujarat I Vs. Jayantilal Amratlal

Court : Gujarat

Reported in : [1976]102ITR105(Guj)

..... is entitled to claim exemption in respect of the valuation of ornaments which have been now included in the meaning of the term 'jewellery' by the explanation in the amending act, which has been brought into force with effect from april 1, 1972, and for purposes of the assessment years under consideration the golden ornaments could not have been ..... 1971 was resisted on the ground amongst others that the explanation 1, added to the said section 5(1)(viii) by the aforesaid amending act for the first time included the golden ornaments in the 'jewellery' by the inclusive definition given therein, came into force with effect from april 1, 1972, and, ..... or sewn into any wearing apparel. explanation 2. - for the purposes of this clause 'conveyance' means any motor car or other mechanically propelled vehicle, aircraft or boat.' 7. the effect of the amendment in so far as it excluded jewellery from the purview of the exemption with effect from april 1, 1963, is to supersede the decision of the .....

Commissioner of Income-tax, Gujarat-ii Vs. Elecon Engineering Co. Ltd.

Court : Gujarat

Reported in : [1974]96ITR672(Guj)

..... , has been held to be plant in one case (yarmouth's case) in the context of the employers' liability act, 1880, whereas in another case (creasey's case) in the context of the bills of sale act (1878) amendment act, 1882, it has been held not to be plant. these cases, therefore, would be of little utility in seeking ..... in the manufacture of aero-engines, had acquired a fund of technical knowledge and experience (commonly called know-how) in regard to the design and manufacture of aircraft engines. between 1946 and 1953, the company entered into a number of agreements with foreign governments and companies under which it agreed to supply to them a very ..... to be plant or not plant : plant (i) horse, yarmouth v. france; (ii) knives and lasts used in manufacture of shoes, hinton v. maden & lreland ltd.; (iii) aircraft engine which was being dismantled, watts v. enfield rolling mills (aluminium) ltd.; (iv) moveable office partitions, jarrold v. john good & sons ltd.; (v) concrete dry dock, inland .....

Airport Authority of India Vs. Ushaben Shirishbhai Shah and 6 ors.

Court : Gujarat

Reported in : (2010)1GLR321

ORDER119. The plaintiffs are entitled to recover jointly and severally from the National Aviation of Company India Ltd. ('the Airlines' for short) and the Airport Authority of India compensation of Rs. 7,53,000/- (Rupees Seven lacs fifty three thousand only) with interest at the rate of 9% per annum from the date of filing the suit till the date of deposit/payment. The plaintiffs are also entitled to recover their costs as already determined in the decree of the trial Court in one set, as explained in the preceding para.The defendants shall bear their own costs of the suit as well as of these appeals.120. The Indian Airlines Corporation (now the National Aviation Company of India Ltd.) and the Airport Authority of India are held jointly and severally liable to pay the aforesaid amount of compensation with interest and costs.121. The amount of Rs. 2,00,000/- paid by the Indian Airline Corporation to the plaintiffs as well as the amount deposited by the Airport Authority before the trial...

C.K. Choksi and Co. Vs. Commissioner of Income Tax

Court : Gujarat

Reported in : [2003]127TAXMAN109(Guj)

..... 202, dated 5-7-1976 issued by the cbdt by way of explanatory note on provisions relating to direct taxes as amended by the finance act, 1976, to point out that the said circulate while dealing with the amendment in section 32(1)(iv) has used the word taxpayer in para 21.1 of the said circular. thus, according ..... very nature would not be applicable in the case of professional; similarly clause (vi) is a case of new ship or new aircraft and used for the purpose of business of operation of ships or aircraft, or case of new machinery or plant installed after the specified date and used for various business specified therein, and thus the ..... there is no tenable reason discernible from the statute for excluding the term profession from the expression business. as we have already seen hereinbefore the scheme of the act specifically envisages availability of deductions to one or the other or to both depending upon the nature of activity carried on subject to fulfilment of prescribed conditions. it .....

The State of Gujarat Vs. Bhimji Manji and ors.

Court : Gujarat

Reported in : AIR1968Guj23; 1968CriLJ156; (1968)0GLR201

..... 152 is not exhaustive of the powers of police officers in relation to al other offences not mentioned in the said rule. the enactment of rule 152 and the second amendment to the rule in 1962, by which rule 26 has been inserted in rule 152 cannot, therefore, be said to restrict the powers of police officers to the offences ..... , be punishable with imprisonment for a term which may extend to five years, or with fine, or with both. (3) the master of any vessel or the pilot of any aircraft by means of which any person enters india in contravention of any order made under sub-rule (1), or of the provisions of , or of any rule or order made ..... interest, the defence of india and for the trial of certain offences and for matters connected therewith. the rules under the act have been made to carry out the same object. rule 152 was amended by the defence of india (second amendment) rules, 1962 and rule 26 was thereby included in the rules mentioned therein and for the purpose, any police officer is .....

G.K. Choksi and Co. Vs. Commissioner of Income-tax

Court : Gujarat

Reported in : (2001)171CTR(Guj)396; [2001]252ITR863(Guj)

..... ), issued by the central board of directtaxes by way of explanatory notes on the provisions relating to directtaxes as amended by the finance act, 1976, to point out that the said circular while dealing with the amendment in section 32(1)(iv) of the act hasused the word 'taxpayer' in para. 21,1 of the said circular. thus, accordingto the counsel for the assessee ..... by its very nature would not be applicable in the case of 'professional' ; similarly clause (vi) is a case of 'new ship' or 'new aircraft' and used for the purpose of business of operation of ships or aircraft, or a case of new machinery or plant installed after the specified date and used for various businesses specified therein, and thus the legislative .....