Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 48 amendment of section 63 Court: guwahati Page 5 of about 119 results (0.100 seconds)

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... paid for the assets not connected with the business is not permissible to be deducted. soon after, the second or latter case was decided, under the wealth-tax (amendment) act, 1972, with retrospective effect from april 1, 1962, parliament declared that wealth-tax is prohibited from deduction by adding that sentence in clause (ii)(a) of section ..... we have earlier referred to the two cases wherein wealth-tax paid was allowed and, because of the statute amendment, as on today, it is not allowed to be deducted. we may here point out that the wealth-tax (amendment) act, 1972, does not wipe out the rationale contained in the judgment of the apex court in the case ..... 40a. section 37 permits deduction of expenditure with certain exceptions. the scheme of deductions as found in section 10(2)(xv) after the amendment by the 1939 act of the repealed 1922 act was adopted in the 1961 act. one of us, speaking for the division bench (chief justice) in income-tax reference no. 2 of 1981 (india carbon ltd. .....

Mohanlal Deb Roy and ors. Vs. State of Tripura and ors.

Court : Guwahati

..... inconsistent with part-iii of the constitution. 16. in the instant case, it is the case of thepetitioner that agreement in question was made on 9-3-1977. the amended act in question got the presidential consent on 30-4-1974 and it was given effect from 1-1-1969. so, from this fact it is clear that the petitioners ..... on behalf of the state of tripura has repelled the contention of mr. deb by drawing my attention to the provision of section 197b(d) of the act which was incorporated by the third amendment act of 1975. section 107b(d) defines the term 'transfer' and according to the definition the word 'transfer' includes lease, mortgage with possession, sale, exchange or ..... . while dealing with this point their lordships held under para 7 of the judgment as follows : 'that section 5, sub-clause (6) of the amended u.p. imposition of ceiling on land holdings act, even if it contravenes the second proviso to clause (1) of article 31a -- a matter on which we do not wish to express any opinion .....

The Assam Tribune Vs. Commissioner of Income Tax and anr.

Court : Guwahati

..... matter of appeal before the tribunal ?3. whether in view of the specific grounds of appeal taken by the appellant before the tribunal and no prayer for amendment of the grounds of appeal having been made before the tribunal, the tribunal has not exceeded its power and jurisdiction in deciding on a different issue altogether which ..... appearing on behalf of the revenue.4 dr. saraf, learned senior counsel, appearing on behalf of the assessee, referring to the provision of section 43b of the act has submitted that as the assessee did not claim any deduction in the profit and loss account of the relevant assessment year in respect of the employees' contribution towards ..... tribunal has exceeded its jurisdiction in interfering with the decision of the learned commissioner of income-tax (appeals) in that regard as under section 254 of the act the learned tribunal has to confine itself to the grounds urged in the appeal. the learned senior counsel in support of his contention has placed reliance on a .....

Jalannagar Tea Estate (P.) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)38ITD281(Gau.)

..... 11 of the united provinces co-operative societies rules, 1936, but there was nothing expressly or impliedly in rule 11 which would confer on the society to amend its bye-laws with retrospective effect and in the absence of such power being conferred either expressly or by implication, it cannot be said that the society ..... that subsequently the state level committee came to a different finding which compel it to withdraw the approval accorded to the society earlier on which the assessee had acted upon. whether the state level committee for integral development has the power to withdraw the approval given earlier or has the power to withdraw such approval with ..... found that the society has violated the conditions for not maintaining proper books of accounts, for not utilising money for approved programme for rural development and merely acting as an agency for supplying certificates under section 35cca(2) on commission and returning the balance to the alleged donors within a day or two of the .....

industrial Co-operative Bank Ltd. Vs. Bhubaneswar Barthakur and ors.

Court : Guwahati

..... such inquiry as it think fit for such purposes.' subsequent sections 7b, 7c and 7d deal with the mode of enquiry. this amendment is in line with the west bengal amendment introduced in the court-fees act by the bengal act i of 1936. the one which is material for our purpose is section 7c whose language is the same as that of section ..... 7a of the assam act. by relying on the amendment of 1936, it was held in mahitosh v. satyarajan, (1949) 53 cal wn 340, that the court is not bound by the valuation put by the plaintiff but it can ..... make enquiry as visualised by that bengal amendment.4. according to me section 7a as inserted by assam act xviii of 1947 changes the complexion of section 7(iv)(c) of the principal act. though section 7(iv)(c) gives liberty to the plaintiff to value the relief as deemed fit by .....

Vinod Trading Co. Vs. State of Assam and ors.

Court : Guwahati

..... delux wines [1990] 77 stc 373, the andhra pradesh high court while dealing with the scope and ambit of section 14 of the andhra pradesh general sales tax (amendment) act, 1985 for reopening of assessment holding that in the exercise of such power, the authority concerned has to have materials de hors the assessment record and that the reopening of ..... v. lakhmani mewal das.11. before adverting to the rival contentions, it would be appropriate to notice the relevant provisions of the act and the rules involved.12. the act is a legislation to amalgamate, consolidate and amend the laws relating to the levy of tax on the sale or purchase in the state of assam.13. 'sale price' is ..... defined in section 2(34) of the act. the relevant portion thereof is extracted hereinbelow :2(34)(d). in respect of a sale under .....

Commissioner of Income-tax Vs. Golaprai Hoonlal and Co.

Court : Guwahati

..... this period of two months had also to be added to the period of six months (it is now only four months according to the later amendment of section 139(1) of the income-tax act). in the first place, the income-tax officer had made a mistake in recording the period, of default as being ' more than 14 months ..... penalty is a 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 sub-section (1) shall be the same amount as would be imposable on that firm if that firm were an unregistered firm. (3) ..... to furnish returns, comply with notices, concealment of income, etc.--(1) if the income-tax officer or the appellate assistant commissioner in the course of any proceedings under this act, is satisfied that any person- (a) has without reasonable cause failed to furnish the return of his total income which he was required to furnish under sub-section ( .....

Sandhya Goswami and ors. Vs. Bani Choudhary and anr.

Court : Guwahati

..... of computation of the monthly wages, it was limited to rs. 1000 (rupees one thousand) only. provisions of explanation ii to section 4 of the act, 1923 was amended by the amending act of 1995 and it now reads as follows: 'explanation ii - where the monthly wages of a workman exceeds two thousand rupees, his monthly wages for ..... on behalf of the respondent no. 2, is no doubt right in his submission that the accident took place prior to the amendments and even the awards were made by the court prior to the amended act came into force. but though the awards were passed on august 25 & 28, 1993, respectively, the awards did not attain ..... the legislature did not bring any distinction between the accidents those which took place prior to the amendment (act 30 of 1995) and those which took place after the amendments. the amending provisions do not suggest any limitation. the workmen's compensation act, 1923 is a welfare legislation which requires to be given a broad and liberal interpretation. the .....

Sudhindra Kumar Deb and ors. Vs. the State of Assam and ors.

Court : Guwahati

..... on the date when the award was given, admittedly there was no enactment under which the award could be enforced. the industrial disputes amending act 1956 provided that the provisions of the act would come into force from the date of the notification by the central government. it was further provided therein that the different provisions ..... are merely procedural provisions, it cannot be argued that the subsisting rights cannot be enforced under the procedure provided in the amending act. section 33(c) has been added to the industrial disputes act 1947 by the amending act of 1956 and is as follows; (after quoting sub-sections (1) and (2) as given in para 4 above, ..... incompetent and the govt. was legally justified in revoking the said reference. it was also contended that the industrial disputes appellate tribunal act 1950 was repealed by the provisions of the industrial disputes amending act on 28-8-1956; but section 33(c) came into force in march 1957. at the time when the award was given .....

Goodricke Group Ltd. Vs. Assistant Commissioner of Taxes (Appeals)

Court : Guwahati

Reported in : [2000]244ITR687(Gauhati)

..... of section 8(2)((f)(vii) of the assam agricultural income-tax act, 1939, as it stood prior to its amendment by the assam agricultural income-tax (third amendment) act, 1989, without considering the implication of the second proviso to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax ..... rules, 1939 ? (ii) whether the board was right in holding that the assessing authorities under the assam agricultural income-tax act have to ..... deduction, against which appeals were filed before the assistant commissioner of taxes (appeals), guwahati, claiming deduction of expenses under section 8(2)(f)(vii) of the act. the assistant commissioner of taxes (appeals) vide order dated march 20, 1990, dismissed the appeals. the orders passed by the assistant commissioner of taxes were .....