Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 8 amendment of section 10 Page 4 of about 216,940 results (0.813 seconds)

Tata Tea Ltd. and anr. Vs. State of West Bengal and ors.

Court : Supreme Court of India

Reported in : AIR1988SC1435; (1988)70CTR(SC)99; [1988]173ITR18(SC); JT1988(2)SC299; 1988(1)SCALE867; 1988(Supp)SCC316; [1988]3SCR961

..... tea as is defined to be agricultural income for the purposes of the enactments relating to indian income-tax25. by section 2 of the agricultural income-tax amendment act, 1980 (kerala act 17 of 1980), the said explanation was omitted with effect from 1 -4-1980. the affidavit in reply filed on behalf of the state of ..... competence of the west bengal state legislature. it will also have to be considered whether by reason of the deletion of the aforesaid explanation effected by the kerala amendment act of 1980 the definition of the term 'agricultural income' in sub-section (a) of section 2 of the kerala agricultural income-tax became void as in ..... as is defined to be agricultural income for the purposes of enactments relating to the indian income-tax act. by an act called 'the agricultural income-tax (amendment) act, 1980' (kerala act no. 17 of 1980), the kerala agricultural income -tax act was amended and the said explanation was deleted. it was submitted that this deletion was made with a view .....

Commissioner of Income-tax Vs. Kerala Spinners Ltd.

Court : Kerala

Reported in : (2001)166CTR(Ker)268; [2001]247ITR541(Ker)

..... not be applicable. as is clear from the explanatory notes relating to the amendments by the taxation laws (amendment and miscellaneous provisions) act, 1986 (act 46 of 1986), the inadequacy of the explanation added by the finance act, 1964, led to the subsequent substitution by the 1975 amendment act, of four explanations. as per the proviso, which was in force at ..... 46 of 1986 with effect fromseptember 10, 1986. prior to that, the structure of section 271(1) was drastically changed by the taxation laws (amendment) act, 1975. explanation 1 to section 271(1)(c) was added. it provides that where in respect of facts material to the computation of the ..... , concealment of income, etc.--(1) if the income-tax officer or the appellate assistant commissioner or the commissioner (appeals) in the course of any proceedings under this act, is satisfied that any person-. . . (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person .....

Commissioner of Income Tax Vs. Kailash Crockery House

Court : Patna

..... particulars of his income or furnished inaccurate particulars of such income for the purposes of clause (c)'. a new explanation was substituted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. since during the relevant period it is this explanation which was in force it would be appropriate to quote ..... ) and cit v. mussadilal ram bharose : [1987]165itr14(sc) which had been rendered in view of the explanation as it stood prior to the 1976 amendment. he submitted that a definite finding to the effect that the particulars of income were inaccurate had been recorded by both the assessing officer and the appellate assistant ..... the computation of his total income have been disclosed' by him.'6. by the taxation laws (amendment and miscellaneous provisions) act, 1986, the above proviso was deleted and clause (b) of the explanation, quoted above, was also suitably amended. the amended clause (b) reads as follows : 'such person offers an explanation which he is not able .....

Commissioner of Income-tax, Madhya Pradesh Etc. Vs. Straw Products Ltd ...

Court : Supreme Court of India

Reported in : AIR1966SC1113; [1966]60ITR156(SC); [1966]2SCR881

..... 6. on august 20, 1962, in exercise of the powers conferred by s. 6 of the taxation laws (extension to merged states and amendment) act, 1949 (lxvii of 1949), the central government made the following order to amend the taxation laws (merged states) (removal of difficulties) order, 1949. the order was called the taxation laws (merged states) (removal of ..... it to be necessary for removal of the difficulty.' 9. the taxation laws amendment (second) ordinance, 1949 (no. xxxiii of 1949) inter alia made various amendments in the indian income tax act, 1922. 10. these ordinances were replaced by the taxation laws (extension to merged states and amendment) act, 1949 (lxvii of 1949). section 3 of this 1 is similar to s ..... [1966]60itr112(sc) case. we are not able to sustain the distinction sought to be made by mr. desai. the order is in effect an amendment of the indian income tax act in so far as it is applicable to the merged states. if it had not been for the order, only the provisions of s. 10(5) .....

R. A. Goodsir and Co., Madras Vs. Commissioner of Excess Profits Tax, ...

Court : Chennai

Reported in : [1948]16ITR367(Mad)

..... taxation. presumably, with the object of obviating such uncertainty in the determination of the nature of such payments, section 10 (4) (b) was introduced by the amendment act of 1939.the language of that provision is clear, and according to well established canons of construction it is not open to read into the enactment words which ..... already pointed out, there is no provision corresponding to section 10 (4) (b) of the indian act in any of the english taxing statutes.section 10 (4) (b) became part of the income tax act only by the amendment act of 1939. before the introduction of this provision, courts in india were called upon to decide whether particular ..... permissible deductions. the learned judges did not accept the contention but in doing so, fazl ali, c.j., observed, after dealing with the earlier cases before the amendment and the introduction of this provision, as follows :-'these decisions, in my opinion, lay down the general principle in correct terms though they are now more or .....

Lohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : AIR1985SC421; (1985)1CompLJ249(SC); (1985)44CTR(SC)328; [1985]152ITR308(SC); 1985(1)SCALE115; (1985)2SCC197; [1985]2SCR686

..... of payment of rates by fee paying public school in northern ireland which has continued for over 132 years despite the terms of section 2 of the valuation (ireland) act amendment act, 1954, held at p. 941 to 942: my lords, for my part i am quite unable to apply that principle to a statute although it was passed over ..... to merged states and amendment) act, 1949. the legislature thus gave its approval to exclusion of borrowed monies and debts in computation of capital employed in the undertaking and also made it clear that the ..... in computing the capital employed in the undertaking, the legislature, when it re-enacted section 15c by section 13 of the taxation laws (extension to merged states and amendment) act 1949 did not choose to make any change in this position but continued the same rules under sub-section (2) of section 34 of the taxation laws (extension .....

B.K. Bhaskar and ors. Vs. the Commissioner, Bangalore Development Auth ...

Court : Karnataka

Reported in : ILR2009KAR1483; 2009(5)KarLJ337; 2009(2)KCCR1427; 2009(5)AIRKarR36; AIR2009NOC2682;

..... logistic and warehousing society with effect from 14.12.2007. thereafter, it issued a notification dated 26.12.2007 duly published in the karnataka gazette extraordinary at no. 15, dated 4.1.2008 in exercise of the powers conferred by section 18-a of the amended act, notifying the implementation of e-procurement through a ..... zone of consideration, which seriously effected public interest; it is to break the monopoly of vested interests who constituted cartels and rendered competition a farce, and to undo the said mischief, this amendment is brought, which is timely and well intended. but, at the same time, this e-tendering itself should not create another ..... across the department, reduction in the cost of procurement and the much required transparency in the procurement process, processes like reverse auction saving due to increased competition. in order to achieve the said object, it was necessary to create an e-procurement platform that would enable procurement of services as well as work .....

State of U.P. Vs. Amar Singh Etc.

Court : Supreme Court of India

Reported in : 1996VIIIAD(SC)441; AIR1997SC1534; JT1996(10)SC43; 1996(8)SCALE124; (1997)1SCC734; [1996]Supp7SCR165; 1997(1)LC181(SC)

..... apply to the facts. section 5 reads as under:5 imposition of ceiling : (1) one and from the commencement of the uttar pradesh imposition of ceiling on land holdings (amendment) act, 1972, no tenure-holder shall be entitled to hold in the aggregate throughout uttar pradesh, any land in excess of the ceiling area applicable to him.explanation i. in determining ..... continues to hold the land and that it is so held by him catensibly in the name of the second mentioned person....5. thus, on and from the date the amendment act came into force, namely, january 21, 1971, the tenure-holder shall not hold, throughout the state of uttar pradesh, any land in the aggregate in excess of ceiling ..... right, whether in his own name or ostensibly in the name of any other person, shall be taken into account. in other words, as on the date the amendment act came into force, the land must held by tenure-holder in his own right and the lands ostensibly in the name of any other person shall be taken into account .....

Express Newspapers Limited Vs. the State of Maharashtra

Court : Mumbai

Reported in : (1970)72BOMLR385; 1970MhLJ809

..... be at such rate not exceeding 50 per cent, of the total sum received or due in respect of such...prize competition as may be specified in the notification.' the relevant provisions of section 12 as amended by act xxx of 1952 run as follows :12. (1) there shall be levied,-(a) in respect of every lottery...(b) in respect of every ..... provisions of the said unamended section 12, as also section 12 as amended by act xxx of 1952. the relevant provisions of the unamended section 12 of the act run as follows :12. (1) there shall be levied-(a) in respect of every lottery...(b) in respect of every prize competition for which a licence has been obtained under section 7, a tax ..... prize competition for which a licence has been obtained under section 7, a tax at the rate of 25 per cent, of the .....

Ganga Vishan Gujrati Vs. The State of Rajasthan

Court : Supreme Court of India

..... recruitment and on seniority- cum-merit. later, as explained below, a proportion was set apart for in-service candidates who passed a competitive departmental examination. thereafter, direct recruitment was abolished. rule 284 was amended from time to time in the following manner: on 22 september 1977, recruitment to the post was to be made on the basis ..... cadre and by doing so it may adversely affect the employees who have been appointed validly in the meantime. 14 (1990) 2 scc71515 1991 supp (1) scc33416 (2007) 1 scc68317 (2011) 3 scc26739 this view has been re-affirmed by a bench of three judges of this court in p sudhakar rao v u govinda rao18. ..... it is necessary to understand the enabling legal framework. the state of rajasthan, in pursuance of its powers conferred by section 261(2) of the rajasthan land revenue act 19566, laid down provisions governing the service conditions of the employees of the land revenue department. they were embodied in the 1957 rules. rule 284 of the 1957 .....