Effectiveness - Year 1983 - Judgments

Feb 02 1983 (TRI)

K.C.P. Limited Vs. Collector of Customs and Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-02-1983

Reported in: (1983)LC397DTri(Delhi)

..... entire board order dated 29th of august 1981 because it has the effect of deciding the dispute regarding the claim of rs 3 324 78 ..... date in appeal it has been contended that as clearance had been effected on 10 8 78 as levy sugar there was no obligation on ..... rs 3 324 78 shri k d tayal senior departmental representative very effectively contended that in view of the board s order reproduced above in .....

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Sep 19 1983 (TRI)

A.S. Ganesh Murthy Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Decided on: Sep-19-1983

Reported in: (1984)7ITD204(Bang.)

..... an unregistered firm assessed as a registered firm in the assessment of its partners full effect cannot be given to any allowance under clause i or clause if or clause iia ..... sub section 3 of section 73 the allowance or part of the allowance to which effect has not been given as the case may be shall be added to the amount .....

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Sep 13 1983 (TRI)

income-tax Officer Vs. Mysore Rolling Mills (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT

Decided on: Sep-13-1983

Reported in: (1984)8ITD639(Bang.)

..... textiles was having huge losses and was under liquidation hence the purchase of shares was effected with the knowledge that there was no prospect of return on capital and it involves ..... of such shares the explanation was inserted by the taxation laws amendment act 1975 with effect from 1 4 1977 this was with a view to curb attempts to reduce profits .....

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Sep 27 1983 (TRI)

H.H. Maharao Bhim Singhji Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Sep-27-1983

Reported in: (1984)10ITD558(JP.)

..... when the tribunal takes a particular view on the scope and effect of a statutory provision it does not contradict itself and come ..... taxation concessions order 1950 the aforesaid clause came into operation with effect from 28 12 1971 and was substituted in place of ..... the rulers of indian states abolition of privileges act 1972 with effect from 28 12 1971 the adjectival phrase reads as follows declared .....

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Oct 31 1983 (TRI)

Premier Industrial Drives (P.) Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Oct-31-1983

Reported in: (1984)7ITD800(Mad.)

..... supra there cannot be a deduction where there is no total income and the overriding effect of section 80a 2 of the act has been emphasised it is argued that the ..... under section 80j in respect of profits and gains of a new industrial undertaking is effected what applies to section 80j equally applies to section 80hh which also occurs in chapter .....

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Aug 31 1983 (TRI)

First Wealth-tax Officer Vs. Smt. P.H. Harilela

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Aug-31-1983

Reported in: (1984)8ITD645(Mum.)

..... 18 1 c even after the amendment of the relevant provisions with effect from 1 4 1971 the law on the subject was unaffected ..... 18 after its amendment by the taxation laws amendment act 1975 with effect from 1 4 1976 had undergone substantial change this amendment placed on ..... by the taxation laws amendment act 1970 with effect from 1 4 1971 was to the effect that where the value of any asset returned .....

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Sep 29 1983 (TRI)

Gift-tax Officer Vs. Smt. Anam Saraswati

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Sep-29-1983

Reported in: (1984)7ITD221(Hyd.)

..... by inserting sub section 2 by the finance no 2 act came into effect from 1 4 1972 and the gift was made prior to the ..... to relinquish all rights over the property gifted and a declaration to this effect should be made by the donor and recorded as such as evidence which ..... section 4 2 was introduced by the finance no 2 act 1971 with effect from 1 4 1972 by an amendment to the act accordingly on .....

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Sep 23 1983 (TRI)

income-tax Officer Vs. Bhogilal Hiralal

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Sep-23-1983

Reported in: (1984)7ITD168(Ahd.)

..... the act as amended by the taxation laws amendment act 1975 with effect from 1 4 1976 are ignored the advance tax paid by the ..... payment of advance tax the amendment in question was operative only with effect from 1 4 1976 and therefore the assessee could not visualize the ..... from 1 4 1976 true the said section came into operation with effect from 1 4 1976 but the amendment in itself was public knowledge .....

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Aug 30 1983 (TRI)

Major Tikka Khushwant Singh Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Aug-30-1983

Reported in: (1984)8ITD667(Chd.)

..... for the property all factors having any depressing or appreciating effect on the value of the property have to be taken ..... includes the following steps i issuance of a notice to that effect and publishing it in the official gazette ii serving such ..... marginal obscurities or procedural requirements because they in their very nature effect the vital and substantial interests of the parties concerned 15 .....

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Sep 28 1983 (TRI)

Wealth-tax Officer Vs. Late H.H. Sir Sawai Man Singhji of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Sep-28-1983

Reported in: (1984)7ITD401(Delhi)

..... fiction of partition has to be given its due and full effect their lordships go on to say that what is therefore required ..... which the allahabad high court held that section 6 does not effect a partition by operation of law and provisions of the hindu ..... prior to khandappa s death a partition of the coparcenary properties was effected between him and other members of the coparcenary the plaintiff not .....

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