Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 4 amendment of section 5 Court: rajasthan Page 11 of about 5,684 results (0.529 seconds)

H.H. Maharao Brijraj Singh Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : (2003)180CTR(Raj)474; [2003]261ITR741(Raj)

..... ii) xxx xxx xxx (iii) arty one building in the occupation of a ruler, being a building which immediately before the commencement of the constitution (twenty-sixth amendment) act, 1971, was his official residence by virtue of a declaration by the central government under paragraph 13 of the merged states (taxation concessions). order, 1949, or ..... value where of was exempt from income tax before the commencement of the constitution (twenty-sixth amendment) act, 1971, virtue of the provisions of the merged states (taxation concessions) order, 1949, or the part b states (taxation concessions) order, 1950, or, as ..... order, 1949 this palace 'ummed bhawan compound' was declared to be an official residence. section 10(19a) of the income tax act, as amended by the rules of indian states (abolition of privileges) act, 1972, reads as under:-'(19a) the annual value of any one palace in occupation of a ruler, being a palace, the annual .....

Rameshwar Soni Vs. Assistant Commissioner of Income Tax

Court : Rajasthan

Reported in : (2008)214CTR(Raj)398; [2009]316ITR361(Raj)

..... framed is, as to whether block assessment made by the assessing authority, as modified by the tribunal, can be sustained in view of the amended clause (c) of section 158bb of the act, as inserted by the finance act, 2002, w.e.f. 1st july, 1995.3. so far as the question nos. 1 and 4 are concerned, as an abstract legal ..... made by the ao. a search was undertaken on 5th jan., 1996, and consequent thereupon proceedings were initiated, and vide annex. 1, assessment was made under section 158bc of the act, assessing a total undisclosed income of rs. 12,19,481, and assessing tax thereon.2. the appeal was admitted vide order dt. 9th dec, 2002, by framing four substantial questions ..... by this court, in it appeal no. 91 of 2002 cit v. late manohar lal soni decided on 23rd nov., 2007 : reported at (2008) 1 dtr (raj) 346--ed., wherein the provisions of section 158bb(l)(c), as inserted by amendment had been considered, and the above view has been taken.5. the question then is, as to whether, in any .....

Smt. Ganga Devi and ors. Vs. Commissioner of Wealth-tax

Court : Rajasthan

Reported in : [1987]166ITR325(Raj)

..... : [1981]129itr203(ap) .24. before the tribunal, vasantha's case : [1973]87itr17(mad) was cited. it may be stated that this decision was rendered prior to the amendment in section 2 of the act.25. learned counsel has laid considerable emphasis on the following observations made in addanki narayanappa v. bhaskara krishnappa : [1966]3scr400 :' the whole concept of partnership is to embark ..... other law for the time being in force, amend the order under this section in relation to any matter other than the matter which has been so considered and decided. '36. in state of madras v. madurai mills co. ltd. : [1967]1scr732 , while considering section 12(4) of the madras general sales tax act, 1939 (no. ix of 1939), and dealing with .....

Vikas Adhikari Panchayat Samiti Raisinghnagar Vs. Hari Ram

Court : Rajasthan

Reported in : 1995(1)WLC75; 1994(2)WLN259

..... rule 23 of the service rules, 1959. it is also alleged that the contesting respondent made an application for amendment in his writ petition which was allowed by the court and by way of amendment the contesting respondent raised a new plea to the effect that his services cannot be terminated without complying with ..... not entitled for regularisation but he being temporary employee, his services cannot be terminated without complying with the provisions of section 25f of the industrial disputes act, 1947 because he has already completed more than 240 days in the employment of the appellant. according to the aforesaid decision even availability of selected ..... the mandatory provisions as contemplated under section 25f of the industrial disputes act, 1947.4. according to learned single judge the contesting .....

Western Rajasthan Colour Lab Association Vs. Union of India (Uoi)

Court : Rajasthan

Reported in : 2008[9]STR351

..... clarifying doubts regarding interpretation of provision of section 67, in regard to computation of value of service rendered in the case of photograph services, the real challenge was to amendment in the finance act, which the supreme court had already upheld in the case of kerala colour lab association : [2003]264itr633(ker) .6. the claim to bifurcation of gross receipts of processing ..... manner in which the value of service, rendered by them is to be computed for the purpose of determining service tax payable by them.under section 67 of the finance act, 1994, the value of taxable service is defined as gross amount charged by 'the service providers' for such service rendered by them. in the wake of this general definition, an .....

Cwt Vs. Jodhana Real Estate Development Co. (P) Ltd.

Court : Rajasthan

Reported in : (2002)178CTR(Raj)305

..... e. 1985-86, 1986-87, 1987-88, and 1988-89, were also completed. however, by the time the assessments were completed, section 40 of the finance act was amended whereby it was provided that certain assets which were held by the company as stock-in-trade in a business carried on by it, such assets shall not form ..... was not entitled to any exemption for the assessments from 1985 to 1989. he, however, revised the valuation of various properties. the tribunal also held that the amendment by the finance act, 1988, removing the levy of wealth-tax on stock-in-trade being in the realm of substantive law, does not have a retrospective operation. the tribunal ..... was included for computation of wealth-tax. in other words a cinema house is specifically excluded from being constituent of a wealth by virtue of the amendment introduced by the wealth tax act, 1988 (sicfinance act, 1988). as per circular no. 528, dated 16-12-1988, the proviso was brought on the statute with a view to removing the unintended .....

Maheshwari Agro Industries Vs. Union of India

Court : Rajasthan

..... extending period of stay granted by the itat in the first instance for 180 days then extendable up to 365 days in second proviso, and this amendment purportedly having been brought on the statute book in pursuance ..... the act specially after amendment of section 254 of the act conferring powers of granting stay upon the appellate tribunal after insertion of sub-sections (2a) and (2b) in section 254 of the act by finance act, 1999 with effect from 01.06.1999 and further first proviso substituted by finance act, 2007 with effect from 01.06.2007 ..... appellate authority, namely, deputy commissioner (appeals) and commissioner of income tax (appeals), such powers cannot be inferred and in view of later amendment in section 254 of the act, conferring such powers only on income tax appellate tribunal, by necessary implication on the other hand, it should be construed that parliament deliberately did .....

State of Rajasthan and ors. Vs. Ramdhan

Court : Rajasthan

Reported in : AIR1973Raj71; 1972()WLN839

..... post-1955 cultivation leases shall be cancelled. we might observe that though retrospective the clause relating to all post-1955 temporary cultivation leases was added by the amendment of the rule dated 21st june, 1968. rules 10 to 13 lay down an elaborate procedure and care is bestowed to eliminate discrimination. in the list laid ..... land- owner or land-holder holding tenure khata under proprietary, mourusi, or khatedari rights and is not liable to ejectment under the provisions of the rajasthan tenancy act, 1955. rule 3 circumscribes the powers of the colonisation officer and rule 4 makes the general colony conditions applicable. rule 5 requires the allotting authority to ..... for holding provisions to be inseverable, since in such a case there was a strong inference that parliament did not intend that anything less than the whole act should be law. at a later stage his honour refers to the rule 'that provisions are to be considered severable and general words distributable',' wanchoo j. .....

Commissioner of Income-tax Vs. Ambica Electrolytic Capacitors Pvt. Ltd ...

Court : Rajasthan

Reported in : (1991)91CTR(Raj)49; [1991]191ITR494(Raj)

..... from the actual cost of the industrial unit.31. in cit v. ranchi electric supply co. ltd. : [1954]26itr89(patna) , it was observed that the effect of the amendment under the amendment act of 1953 is to nullify the decision of the bombay high court in poona electric supply co. ltd.'s case [1946] 14 itr 622. in that context, it was ..... observed that, by means of the amending act, a new explanation has been added to section 10(5)(c) which is in the following terms (at p. 97) :'for the purposes of this sub-section, the expression, ..... or not.35. cit v. south madras electric supply corporation ltd. : [1977]109itr426(mad) was a case where the question was whether, after the amendment of the income-tax act of 1922, and the income-tax act, 1961, coming into force, the term 'actual cost' occurring in section 43 should be applied only in respect of assets which came into existence on .....

Commissioner of Income Tax Vs. Mohinder Kumar and Party

Court : Rajasthan

Reported in : (2005)195CTR(Raj)335; [2006]284ITR250(Raj)

..... it does not call for consideration by this court.9. section 43b has been inserted by the finance act, 1983 (11 of 1983), section 18 (w.e.f. 1st april, 1984).the provision was amended for the first time by the direct tax laws (amendment) act, 1987, w.e.f. 1st april, 1989.since the matter concerns about the asst. yr. 1987 ..... -88, section 43b as it was in force in 1987, would only govern this case. the provision at the relevant time read as under :'43b. notwithstanding anything contained in any other provision of this act, a deduction otherwise allowable ..... as an essential part of its exclusive right to carry on trade or business in intoxicating liquors meant for human consumption.13. the court, referring to the position prior to amendment in the provision w.e.f. 1st april, 1989, the period for which we are also concerned, held that :'prior to clause (a) of section 43b was .....