Court : Rajasthan
Reported in : [1996]217ITR404(Raj); 1995(2)WLN222
..... tax. section 273 provides for levy of penalty for false estimate or failure to pay advance tax.25. the proviso which has been added by the direct tax laws (amendment) act, 1987, was to dispel the controversy existing and was more in the nature of a clarification rather a substantive provision. the view which has been taken by the ..... is with regard to the payment of interest in respect of the instalment of advance tax which has been paid after the due date. by the direct tax laws (amendment) act of 1987, a proviso has been added to section 211 which provides that any amount paid by way of advance tax on or before the 31st day march, ..... narayan kutum-bik trust : [1983]144itr526(mp) observed that section 214 is a self-contained provision and the section cannot be interpreted with reference to another provision of the act, i.e, section 218, for limiting or enlarging its scope. section 218 deals with a totally different situation. an assessee is entitled to interest on fulfilment of the .....
Tag this Judgment!Court : Rajasthan
Reported in : (1995)128CTR(Raj)325; [1996]217ITR799(Raj)
..... due date applicable to his case for furnishing the return of income under sub-section (1) of section 139 in respect of the previous year. by the amendment by the finance act, 1989, in the second proviso the words 'during the previous year' have been deleted, as a result of which the deduction on account of contribution ..... previous year, should not be disallowed under section 43b if it is found to have been paid (subsequently) within the time allowed under the relevant sales tax act ? (2) whether the amended provisions of section 43b, introduced with effect from april 1, 1988, are retrospective and are applicable to the assessment year under consideration, i.e., the assessment ..... not applicable to the market cess and the tax payable under the appropriate law after the close of the accounting year. in order to overcome this problem amendment was made by the finance act, 1988, by which the words 'cess or fee, by whatever name called' were inserted in clause (a) with effect from april 1, 1989. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1995(2)WLN208
..... before the due date applicable to his case for furnishing the return of income under sub-section (1) of section 139 in respect of previous year. by the amendment by finance act, 1989, in the second proviso the words' during the previous year' have been deleted as a result of which the deduction on account of contribution made to the ..... the previous year should not be disallowed under section 43b if it is found to have been paid (subsequently)within the time allowed under the relevant sales-tax act.(2) whether the amended provisions of section 43b, introduced with effect form 1.4.1988 are retrospective and are applicable to assessment year under consideration i.e. the assessment year 1984- ..... are not applicable to market cess and the tax payable under the appropriate law after the close of the accounting year. in order to over-come this problem amendment was made by the finance act, 1988 by which the word 'cess or fee by whatever name called' were inserted in clause (a) w.e.f. 1.4.89. by the .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Rajasthan
Reported in : (1995)121CTR(Raj)479; [1995]212ITR88(Raj)
..... transfer of any land referred to in item (a) or item (b) of sub-clause (iii) of clause (14) of this section.'by the above amendment of the finance act, 1989, inserting the explanation in clause 2(1a), the interpretation which has been given by the bombay high court cannot be relied on as this explanation clarifies ..... meaning of section 2(1a). thus, the profits and against arising from the transfer of such agricultural land would be eligible to capital gains tax. because the finance act, 1989, has given effect to other explanation retrospectively from april 1, 1970, therefore, we are of the view that the income-tax appellate tribunal was not ..... and, therefore, agricultural income within the meaning of section 2(1) of the income-tax act, 1961, and parliament would have no legislative competence to tax such agricultural income. it was observed by the tribunal that despite the retrospective amendment made in section 2(14), any profit arising from the sale of agricultural land cannot be subject .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994(1)WLC554; 1994(1)WLN652
..... -section (3) was added in section 5 and sub-section (2-c) was inserted in section 7. then again, by rajasthan sales tax (second amendment) act, 1988 (act no. 13 of 1988) definition of 'works contract' contained in clause (u). was substituted. after the decision of the supreme court in builders association ..... the cost of labour up to such extent as may be prescribed.15. the expiration 'works contract' was defined in section 2(u), which was inserted by amending act no. 9 of 1988:2(u)--works contract' includes any agreement for the buildings, construction, manufacture, processing, fabrication, erection, installation, fitting out, overhauling, repair ..... the hon'ble supreme court has traced the historical background of the relevant constitutional and statutory provisions and the circumstances leading to the constitution (forty sixth amendment) act, 1982. i shall therefore, make a brief reference to the relevant provisions.5. there was a conflict of judicial opinion amongst the various high courts .....
Tag this Judgment!Court : Rajasthan
Reported in : [1995(70)FLR241]; (1995)IILLJ222Raj
..... of service in accordance with the conditions stipulated in the order of appointment is not excluded from the purview of section 2(oo) of the act. section 2(oo)(bb) was added by the industrial disputes (amendment) act no. 49 of 1984 in order to make an inroad in the proposition of law laid down in state bank of india v. n. ..... on behalf of the employer that termination of service of the petitioner did not fall within the ambit of the term 'retrenchment' under section 2(oo) of the 1947 act. the labour court held that the work against which the workman had been engaged had been continuing and the corporation had not been closed. it also rejected the plea of ..... a failure report to the government. thereafter, the government issued notification dated october 26, 1989 in exercise of its power under section 10(1)(c) of the industrial disputes act, 1947 and made a reference of the dispute to the labour court, jaipur. it was pleaded on behalf of the workman that he had completed more than 240 days of .....
Tag this Judgment!Court : Rajasthan
Reported in : 1993WLN(UC)161
..... that situation is catered to under chapter iv-a. in an application under chapter iv, corporation has to enter the arena like any other applicant, face the competition and come-up to the level of other private operators intending to obtain stage carriage permits and then in respect of the route in question claim preference.13. ..... vehicle and without detriment to working of the corporation they can operate on this route. mr. munshi, learned counsel has also invited my attention to a rajasthan amendment brought in section 47 which reads as under:provided further that other conditions being equal, an application for a stage carriage permit by a state transport undertaking, as ..... by its own order.8. as against this, mr. raj narayan munshi, learned counsel for the applicant corporation has submitted that section 477(1h) of the act of 1939 clearly lays down that in case the corporation applies then the corporation should be preferred as against the private operators. it is also submitted that the .....
Tag this Judgment!Court : Rajasthan
Reported in : [1993]203ITR784(Raj)
..... , and that it is not hit by the provisions of section 40a(7). the income-taxappellate tribunal has ignored the amendment made by section 6 of the finance act, 1975, with retrospective effect from april 1, 1973. it was further submitted that, when there is a specific provision, then the help of the general ..... provide for the payment of gratuity which became payable during the previous year and claim it as an expenditure on accrued basis under section 37 of the said act. it was further observed that contingent liabilities do not constitute expenditure and cannot be the subject-matter of deduction even under the mercantile system of accounting. expenditure ..... where it was contended that the assessee is maintaining its accounts on the basis of the mercantile system of accounting. it was further contended that the payment of gratuity act, 1972, came into effect from september 16, 1972, and the employers were made liable to pay gratuity to their outgoing employees as per the terms and conditions .....
Tag this Judgment!Court : Rajasthan
Reported in : 1992(3)WLC329; 1992WLN(UC)421
..... and that it is not hit by the provisions of section 40a(7). the income-tax appellate tribunal has ignored the amendment made by section 6 of the finance act, 1975 with retrospective effect from 1st april, 1973. it was further submitted that when there is a specific provision then the help of the general provisions ..... for the payment of gratuity which became payable during the previous year and claim it as an expenditure on the accrued basis under section 37 of the said act. it was further observed that the contingent liabilities do not constitute expenditure and cannot be the subject matter of deduction even under the mercantile system of accounting. ..... is maintaining its accounts on mercantile basis and that statutory liability for gratuity as accrued in the relevant previous year on the basis of the payment of gratuity act, 1972. the quantum of the liability was determined on acturial basis and since the statutory liability has accrued for the first time in the previous year relevant .....
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