Court : Madhya Pradesh
Reported in : AIR2007MP1
..... the submission of the learned counsel for the appellant does not commend acceptance.15. the learned counsel for the appellant has canvassed that the amendment should date back to the original point of time of filing of the counter claim. he has placed reliance on sampath kumar v. ..... by limitation as prescribed under article 113 of the limitation act as it was beyond a period of three years from the date the right to sue accrued to the appellant defendant. admittedly, the amendment in the counter claim for recovery of a sum of rs ..... question as to whether the relief sought by way of amendment was barred by time or not has been left open and where the specific statutory provision of section 3(2)(b) of the limitation act provides that the counter claim shall be deemed to have ..... . 3,72,000.00 was made by the appellant for the first time on 29.3.2000, as per the provisions of section 3(2)(b) of the limitation act the counter .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)193CTR(MP)508; [2005]273ITR107(MP)
..... down by supreme court in the case of jpca laboratories (supra) would equally apply to cases of the nature which is subject-matter of this reference prior to amendment in section 80hhc ibid.16. accordingly, we answer the question against the assessee and in favour of revenue. in other words, we answer the question referred by ..... assessee and which is included in his gross total income.4. section 80b(5)--'gross total income' means the total income computed in accordance with the provisions of this act, before making any deduction under this chapter (***) (***).5. section 80hhc--(1) where an assessee, being an indian company or a person (other than a company) resident ..... a close look at section 80hhc as it existed after 1st april, 1986. their lordships, inter alia, held that though section 80hhc has been incorporated in the it act, 1961, with a view to provide incentive for earning foreign exchange and a liberal interpretation of such provision may be called for, the plain language of the said .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2008]305ITR29(MP)
..... view in the matter of sir shadilal (supra) can no longer be said to be applicable.10. explanation 1 to section 271 has been substituted by the taxation laws (amendment) act, 1975, w.e.f. 1st april, 1976. according to which if a person fails to offer an explanation or offers an explanation which is found by the ao ..... sir shadilal sugar & general mills ltd. v. cit (supra) is concerned is based on section 271(1)(c) of the act, prior to this amendment in 1964. in this case the assessment was completed under the it act, 1922 and the assessment year was 1958-59 wherein the ao made addition of rs. 1,37,700 towards cane against, shortage ..... a quasi criminal proceeding. there should be conscious concealment. the provisions should be construed strictly. even after the addition of explanation to section 271(1)(c) of the act, 1961, conscious concealment is necessary and the presumption under explanation to section 271(1)(c) can be displaced by the assessee proving that the failure to return the correct .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2005]144TAXMAN13(MP)
..... down by supreme court in the case of ipca laboratories (supra) would equally apply to cases of the nature which is subject-matter of this reference prior to amendment in section 80hhc ibid.16. accordingly, we answer the question against the assessee and in favour of revenue. in other words, we answer the question referred by ..... vi-a, one is required to take into account the definition contained in section 80b(5). it means 'total income computed in accordance with the provisions of this act before making any deductions under this chapter'. then comes, section 2(45) which defines the word 'total income'. this means, the total amount of income referred to ..... assessee and which is included in his gross total income.4. section 80b(5)'gross total income' means the total income computed in accordance with the provisions of this act, before making any deduction under this chapter (***) (...).5. section 80hhc(1) where an assessee, being an indian company or a person (other than a company) resident .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1971]80ITR656(MP)
..... the relevant year of assessment in this case is 1958-59, the liability to tax had to be determined under the income-tax act of 1922, as amended till then. under section 18a of that act advance payments had to be made by every assessee. thus, in the case of unregistered firms, advance tax had to be deposited by ..... partners may have paid substantial advance tax on the income of the firm. but considerations of equity have seldom, if ever, any application in construing an act like the income-tax act. hardship of any individual case can, however, be avoided by the income-tax officer or the appellate assistant commissioner deciding in his discretion not to impose ..... penalty is registered firm or an unregistered firm which has been assessed under clause (b) of section 183, then, notwithstanding anything contained in the other provisions of this act, the penalty imposable under section (1) shall be the same amount as would be imposable on that firm if that firm were an unregistered firm.'5. this sub .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1961MP280
..... value of any land situate in bhopal area, in respect of which the date of publication of the notification aforesaid is after the commencement of the land acquisition (madhya pradesh amendment) act, 1957 (21 of 1958), is in excess of its market-value as on the 1st day of october, 1955, the market-value thereof shall be deemed to be ..... state of west bengal v. bon behari mondal, air 1961 cal 112.3. there is no force in this contention. after the amendment of clause (2) of article 31 of the constitution by the constitution (fourth amendment) act, 1955, a law with regard to the acquisition of property for a public purpose and providing for compensation for the acquisition cannot be ..... not hit by article 14 of the constitution.6. for all these reasons, our conclusion is that,the land acquisition (madhya pradesh amendment) act, 1959, (act no. 5 of 1959), is a valid piece oflegislation and that this petition must be dismissed.the petition is accordingly dismissed with costs.counsel's fee is fixed .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1986)53CTR(MP)452; [1986]161ITR121(MP)
..... learned counsel and after going through the case law, we are of the opinion that the provision has been interpreted by making a subsequent amendment to section 40(b), explanation 2, which was inserted by the taxation laws (amendment) act, 1984, with effect from april 1, 1985, that:'explanation 2.--where an individual is a partner in a firm on behalf, or for ..... the partner as such and, therefore, such interest paid could be disallowed under section 40(b) of the income-tax act. he further submitted that according to section 64(2) of the income-tax act, which was inserted by the taxation laws (amendment) act, 1970, with effect from april 1, 1971, it has been provided that:'where, in the case of an individual being .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1999MP284; 2000(1)MPLJ118
..... reduced sentence adjudged by the appellate or revisional court'. 21. disposing of various petitions challenging the vires of section 433a of cr.p.c. (as inserted by the amendment act, 1978), vis-a-vis various rules of remissions and short sentencing legislations, their lordships of the apex court, in maru ram, air 1980 sc 2147, answering ..... interfere with the order of conviction and sentence passed by the court which still stands as it was. notwithstanding his release under section 2 of the m.p. act, the petitioner, pointed out the counsel, still continued to be under the control of the state under invisible fetters and can, therefore, legitimately be regarded under ..... the successful candidate has alone filed written statement in oppugnation and it is contended that the release of the petitioner under section 2 of the m. p. act, was not unconditional or absolute and did not wipe out the conviction or the sentence awarded to the petitioner. the petitioner remains a convict and the sentence .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(2)MPHT193
..... can be more than 50% for the reserved categories including women (of general and reserved category).22. chapter 14-a has been introduced in the act of 1993 by amendment act no. 43 of 1997 w.e.f. 5-12-96 for making special provisions including for reservation of seats in the panchayats falling in the scheduled ..... realised. neither they could be made literate not their economic condition has been improved to the entire satisfaction of the government. they are found still incapable competitively to take part effectively in the democratic processes and self government institutions. this is evident from the fact that the parliament has felt it necessary to introduce ..... a view that the exclusive participation of deprived and oppressed sections of the society in local self government bodies in their areas is ensured because in open competition with the advanced sections of the society they can never have any share to participate in self governance. a close and careful examination of the provisions .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)214CTR(MP)344; [2009]317ITR386(MP)
..... this head for the period prior to april 1, 1976. sub-section (2a) was inserted with effect from october 1, 1967, by the taxation laws (amendment) act, 1967 and explanation 2 inserted therein by the finance act, 1983, retrospectively, with effect from april 1, 1976, while sub-section (2b) was inserted with effect from april 1, 1970 by the finance ..... taken by us, such expenses did not come within the meaning of 'entertainment expenditure' prior to april 1, 1976, when explanation 2 was brought in by a retrospective amendment made in 1983 of subsection (2a) of section 37. the finding of fact in all cases, therefore, satisfies this test to allow deduction of the expenditure incurred by ..... the view as under:the object of sub-section (2a) is to disallow any lavish expenditure in the form of business expenditure. this is obvious from the several amendments made in the provision from time to time. it is so understood even in the circular issued by the board. the object of the provision clearly is to .....
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