Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 18 omission of section 23 24 and 25 Court: madhya pradesh Page 5 of about 1,317 results (0.225 seconds)

Commissioner of Income-tax Vs. Miss Swarn Taneja

Court : Madhya Pradesh

Reported in : (1990)87CTR(MP)66; [1990]186ITR348(MP)

..... -tax authority concerned. section 154(6) casts a duty on the income-tax officer to serve on the assessee a notice of demand under section 156 where the amendment has the effect of enhancing the assessment or reducing a refund already made. lastly, section 154(7) lays down the limitation by providing that no ..... demand shall be served upon the assessee. it, therefore, follows that a notice under section 156 of the act is an integral part of an assessment under section 143(1). now, section 154(1) provides that the income-tax officer may amend any order of assessment with a view to rectify any mistake apparent from the record. secti6n 154(4) says ..... bare reading of these provisions would show that where the income-tax authority amends any assessment order which has the effect of enhancing the assessed income, he is bound to issue and serve on the assessee a notice of demand under section 156 of the act. such notice would indicate the tax demanded. it is, therefore, apparent that the rectification .....

Mangilal Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : 2009(2)MPHT357

..... the municipality unless sooner dissolved, shall be five years from the date of its first meeting. here it is noteworthy that the municipalities act has been amended by amending act no. 18 of 1997. before the amendment the president of the municipality was to be elected as per provisions of section 55 by the councillors in the first meeting of the ..... saraf (supra), requires reconsideration by a larger bench inasmuch as the said decision has not considered the effect and impact of the provisions brought by way of state amendment act no. 11 of 1999.(e) if the ratio of the full bench decision is applied the intention of the legislature would be totally defeated inasmuch as fixation of ..... it is submitted by mr. mathur that the period of municipal council has to be five years and that is the legislative intendment of the 1961 act which has been amended by act no. 18 of 1997. emphasis has been laid on the concept of co-terminus to pyramid the proponement that once the term of the president is .....

Bhilai Wires Ltd. Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Reported in : [1998]231ITR288(MP)

..... that if the company has incurred any loss in any previous financial year or years, which falls or fall after the commencement of the companies (amendment) act, 1960, then, the amount of the loss or an amount which is equal to the amount provided for depreciation for that year or those years whichever is less, ..... years are to be taken cumulatively instead of separate consideration in each assessment year in accordance with the provisions of sections 205(1)(b) and 205(2), of the companies act, 1956 ?' question raised by the assessee : 'whether, on the facts and in the circumstances of the case, the tribunal erred in holding that there was taxable book profits ..... on the facts and in the circumstances of the case, the tribunal's interpretation of 'loss' is in conformity with explanation (iv) to section 115j of the income-tax act, 1961 (2) whether, on the facts and in the circumstances of the case, the tribunal is justified in holding that the loss and/or unabsorbed depreciation for all the .....

Subham Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

..... the single bench of this court as well as the jharkhand high court. in case of dharambir (supra), hon'ble the apex court has mentioned the effect of amendment in the act in the appeals pending before various courts. it was mentioned in the judgment that the age of the accused be considered on the date on which the offence ..... 9. in the case of shah nawaz (supra), hon'ble the apex court has referred the procedure of computation of age as mentioned in the rule 12 of the rules, 2007. in that rule, exclusion of next procedure is given, if the document presented by the accused refers to the previous provision of - 8 - criminal revision no.1053 of ..... burhanpur, as per the provisions of section 7 (a) of the juvenile justice (care and protection of children) act, 2000 (hereinafter it will be referred to as 'the act') and rule 12 of the juvenile justice (care and protection of children) rules, 2007 (hereinafter it will be referred to as 'the rule') and after getting the enquiry done, it was directed .....

Commissioner of Income-tax Vs. Bhabuti Contractor

Court : Madhya Pradesh

Reported in : [1990]183ITR445(MP)

..... , never came up for consideration in those cases and, as such, those cases cannot be treated as authority for the interpretation of section 271(1) of the act after its amendment by the1974 amending act.29. with regard to cit v. r. ochhavlal and co. : [1976]105itr518(guj) it was pointed out by shri gupta that it was a case under ..... payable by the said unregistered firm on the income so computed and calculate penalty on that basis. the contention that in view of the amendment to section 271(1) of the act by the direct taxes (amendment) act, 1974, no penalty could be imposed on a registered firm which had paid the entire tax before the imposition of penalty, was found ..... ) of section 271 itself. this was, however, not done.39. it has not been seriously disputed by learned counsel for the assessee that, prior to the amendment of section 271 by the 1974 amending act, the mere default in compliance with any of the provisions contained in clauses (a), (b) or (c) of sub-section (1) of section 271 of .....

Narsibhai Patel Vs. Commissioner of Wealth-tax

Court : Madhya Pradesh

Reported in : (1981)20CTR(MP)43; [1981]127ITR633(MP)

..... from computation of assets under that section before the assessment year 1970-71. agricultural land came to be included as an exemption in section 5(1)(iva) by later amendment. this madras case, therefore, did not relate to any exemption contained in section 5(1). the case related to an assessment year when agricultural land could not be ..... where the interest is available to an assessee for a period not exceeding six years from the date the interest vests in the assessee :......'7. section 4 of the act supplements the definition of 'net wealth' by specifying what further has to be included in the net wealth of an assessee who is an individual. we are here ..... 'net wealth' is defined in section 2(m) as follows :''net wealth' means the amount by which the aggregate value computed in accordance with the provisions of this act of all the assets, wherever located, belonging to the assessee on the valuation date, including assets required to be included in his net wealth as on that date under .....

Prem Narayan Mishra Vs. Principal Secretary the State of Madhya Prades ...

Court : Madhya Pradesh

..... also included in the constitution of the services. the method of recruitment is prescribed under rule 6 of the rules, which is by direct recruitment through a competitive examination and by promotion from the post 5 of range officer or equated post belonging to the sub-ordinate forest services class iii executive. the number of ..... . to the service by direct recruitment will ordinarily be on a probation for a period of two years.thus, the rule as existed to before its amendment was very clear that after selection by the commission, the selected candidates were required to be examined physically and after successfully passing the said test by the candidates ..... not have been issued by the respondent state giving unwarranted benefit of seniority to the persons like respondents. it is contended that the specific provisions of the amendment made in the rules were not looked into and erroneously the benefit of appointment was extended to those who could not otherwise be appointed, only on the .....

Mukund NaraIn Trivedi Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

..... are also included in the constitution of the services. the method of recruitment is prescribed under rule 6 of the rules, which by direct recruitment through a competitive examination and by promotion from the post of range officer or equated post belonging to the sub-ordinate forest services class iii executive. the number of vacancies ..... appointed . to the service by direct recruitment will ordinarily be a probation for a period of two years. thus, the rule as existed to be its amendment was very clear after selection by the commission, the selected candidates were required to be examined physically and after successfully passing the said test by the candidates, ..... only by unamended rules. he was though selected for the year 1989, but his name was put in the supplementary list which according to the respondents was acted upon after getting its period extended because of the fact that some of the candidates selected on merits were not found physically fit for sending them for training .....

Nandlal Bhandari Mills Ltd. Vs. Commissioner of Income-tax, Madhya Pra ...

Court : Madhya Pradesh

Reported in : [1962]45ITR468(MP)

..... acquired in any year before the accounting year, the actual cost less the aggregate of all depreciation actually allowed to the assessee under the income-tax act or any act repealed thereby. as the supreme court pointed out in commissioner of income-tax v. dewan bahadur ramgopal mills ltd. the loss relating to income- ..... assessee contended before the income-tax officer that the written down value should be determined only on the basis of the depreciation allowed under the income-tax act as the removal of difficulties order, 1950, was ultra vires. this contention was rejected by the income-tax officer.the contentions were unsuccessfully repeated in appeal ..... the expression 'less all depreciation actually allowed to him under this act, or any act repealed thereby' used therein would in an assessment made under the act mean the depreciation allowance taken into account in computing the total world income, such an order would have amounted to an amendment of section 10(5) (b) and would have been .....

Commissioner of Income Tax Vs. Purshottamlal Tamrakar Uchehra

Court : Madhya Pradesh

Reported in : (2003)184CTR(MP)349; [2004]270ITR314(MP)

..... case may be, as increased by the aggregate of the losses of such previous years. it is pertinent to state that the major part of this provision has been amended by the finance act, 2002, giving retrospective effect w.e.f. 1st july, 1995. if the provisions so inserted in main sub-section (1) and sub-section (c) are read ..... not falling under clause (c);' 4. it is pertinent to state here that the aforesaid provision came on the statute book by the finance act, 2002, w.e.f. 1st july, 1995. by virtue of this amendment, much confusion which had remained earlier really got cleared and the picture was frescoed without any kind of haze. if the provision which is ..... of the block period shall be the aggregate of the total income of the previous years falling within the block period computed in accordance with the provisions of the act on the basis of evidence found as a result of search or requisition of books of account or other documents and such other material or information as are available .....