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Additional Commissioner of Income-tax, Gujarat Vs. Tarun Commercial Mi ...

Court : Gujarat

Reported in : [1978]113ITR745(Guj)

..... submission of the learned advocate for the assessee, by the legislative changes brought about in clause (c) by the finance act, 1968, which deleted sub-clause (iii) of clause (c) and inserted sub-clause (v) to clause (a) in section 40, the distinction between an employee and a director of a company-assessee is not sought to be done away ..... any period of his employment after the aforesaid date.' 6. this sub-clause was omitted by the finance act, 1968, with effect from april 1, 1969, and in its place sub-clause (v) as extracted above as inserted in clause (a) of section 40. in our opinion, therefore, this scheme in respect of non-deduction of expenses or allowances ..... and the benefit derived by or accruing to it therefrom.' (iii) (omitted by finance act, 1968, with effect from 1-4-1969). 3. on behalf of the revenue it has been contended that having regard to the legislative history of the provision contained in section 40(a)(v) and having regard to the different fields in which these two .....

Tata Teleservices Vs. Union of India

Court : Gujarat

..... /2014 is with prospective effect. on the aforesaid grounds and submissions, the respective petitioners have challenged the impugned notices / summonses issued under section 201 of the act. 8.that the amendment of section 201 of the act by finance act, 2014 was expressly made prospective w.e.f. 01/10/2014 and therefore the impugned notices/summons for fy 2007-2008 and 2008- ..... of the financial year in which the statement is filed for the said years. 3.1 the respective petitioners have also prayed to declare that section 201 of the act as amended by finance act, 2014 (act no.2 of 2014) is prospective and does not apply to the proceedings where period of passing the order has expired before 1/10/2014. ..... the judgment cited by respondent no. 2 i.e. (i) in the case of ahmedabad manufacturing and calico printing co. ltd. v. s. g. mehta ito, reported in [1968] 48 [tr 154 and (ii) in the case of addl. commissioner v. jyoti traders and aur. reported in 1999(2) scc 77 would not apply in the present case .....

Deputy Commissioner of Income-tax Vs. R.L. Kalathia and Co.

Court : Gujarat

..... , in this case we are concerned with the assessment year 1996-97. therefore, in this case, we are not concerned with clause (xiii) inserted by finance (no. 2) act, 1998 in section 47 under which it is provided that where a firm is succeeded by a company in the business carried on by it as a result of sale or ..... under the circumstances, in the absence of any factual foundation having been laid in that regard, the question of invoking sub-section (2) to section 45 of the act would not arise. sub-section (4) of section 45 of the act provides that the profits or gains arising from the transfer of a capital asset by way of distribution of capital assets on ..... erstwhile firm. that allotment of shares had no correlation with the vesting of the properties in the limited company under part lx of the act. lastly, section 45(1) and section 45(4) are mutually exclusive. under section 45(4) in cases of transfer by way of distribution and where such transfer is as a result of dissolution, the department is .....

Manjulaben Prakshbhai Sarvaiya Vs. State of Gujarat and Another

Court : Gujarat

..... the parties. as observed by the supreme court in nanak chand v. chandra kishore [air 1970 sc 446] there is no inconsistency between the maintenance act and section 488, criminal procedure code. while dealing with this aspect of the matter under the old code of criminal procedure, the supreme court observed as under: the learned ..... dispute, the biological parents of jahnvi decided to dissolve the marriage, and therefore, they filed a hindu marriage petition no.32 of 2003 under section 13 of the hindu marriage act in the court of the learned 2nd joint civil judge (sd), bhavnagar, for dissolution of marriage with consent. (3) the marriage was dissolved ..... of prakashkumar, preferred an application being the miscellaneous criminal application no.75 of 2008 in the court of the district judge, bhavnagar under section 7 of the guardian and wards act for the custody of jahnvi. the learned additional district judge, bhavnagar was pleased to allow the said application and handed over the custody .....

All Gujarat Federation of Tax Consultants Vs. Central Board of Direct ...

Court : Gujarat

..... year and the same thereby causes inconvenience to the practitioners of the subject. the court further observed that there is sufficient time available to the government, after the finance act of the financial year, to finalise the forms and if no change is intended therein, to notify the same immediately. the court found no justification for delay beyond ..... powers to pass general or special orders in respect of any class or class of cases by way of relaxation of any of the provisions of section, which also includes section 139 of the act. if the board is of the opinion that it is necessary in the public interest to so do it. for avoiding the genuine hardship ..... the guidelines, principles or procedures to be followed in the work relating to assessment. such instructions may be by way of relaxation of any of the provisions of the sections specified there or otherwise. the board thus has power, inter alia, to tone down the rigour of the law and ensure a fair enforcement of its provisions, by .....

Surat Urban Development Authority Vs. Deputy Commissioner of Income-ta ...

Court : Gujarat

..... for interference by this court. it was pointed out that the guidelines permit the respondents to grant instalments to the assessee on an application under section 220(6) of the act and that the authorities having considered the stay petition and having granted instalments to the petitioner and not having taken any coercive step for recovery thereof ..... services to the general public and, therefore, is not carrying on any charitable activity and is squarely covered by the first and second provisos to section 2(15) of the act. thus, the assessing officer has held the activities of the assessee which are carried out within the statutory framework to be trade, commerce and business ..... 362 itr 539/223 taxman 43/44 taxmann.com 141, wherein the court has held that what emerges from the statutory provisions, as explained in the speech of finance minister and the cbdt circular, is that the activity of a trust would be excluded from the term 'charitable purpose' if it is engaged in any activity in .....

Ravjibhai Rajput Vs. State of Gujarat and Others

Court : Gujarat

..... of service. 14.4 union of india v. kishor lakha, reported in 2004 (1) glh 101 : (a) industrial disputes act, 1947. sections 33(c)(2). payment of bonus act, 1965. section 8. employee whose termination of service is set aside being illegal and who is ordered to be reinstated with full back wages, is ..... implies continuity of service unless labour court has expressly refused relief of continuity of service. (b) constitution of india, 1950. article 227. industrial disputes act, 1947. sections 2(b) and 10. workman. labour court awarded reinstatement without back wages. held, labour court awarded reinstatement and not reemployment. reinstatement includes and implies ..... on the post of gallery attendant of bhuj museum since the petitioner was not fulfilling the requisite conditions as prescribed in the government resolution issued by the finance department dated 1st may, 2007. one of the conditions, which according to the respondents, the petitioner is not fulfilling, is that on 10th february .....

Deputy Commissioner of Income-tax - TDS Circle Vs. Vodafone Essar Guja ...

Court : Gujarat

..... has observed as under: "26. in view of the aforesaid discussion, we have reached the following conclusion:- (i) in view of the third proviso to section 254(2a) of the act substituted by finance act, 2008 with effect from 1st october, 2008, tribunal cannot extend stay beyond the period of 365 days from the date of first order of stay. (ii ..... load of work but still litigant cannot be made to suffer for those reasons but keeping in view the mandate of law by introducing sec.35c (2a) by finance act, 2002 and a third proviso added by finance act, 2013 in particular, it will be for the tribunal to see that the matters must be decided within the period stipulated under ..... view that the law as enunciated in kumar cotton mills pvt. ltd. (supra) should also apply to the construction of the third proviso as introduced in section 254(2a) by the finance act, 2007. the power to grant stay or interim relief being inherent or incidental is not defeated by the provisos to the subsection. the third proviso has .....

Bhavsar Urmiben Kanaiyalal Vs. State of Gujarat - Through The director ...

Court : Gujarat

..... and pay the salaries of its employees. 10. camul indisputably is a co- operative society registered under the provisions of the assam cooperative societies act, 1949. section 85 of the said act provides that every registered society shall be deemed to be a body corporate by the name under which it is registered, with perpetual succession and ..... by the majority decision of the mandal except one property of junagadh pharmacy would not be sufficient to find that there is deep and pervasive control over the finance in regular course by the state government. further, even on the aspects of deep and pervasive managerial control, independent powers are given to the mandal or the ..... book, a document has been annexed, which shows that there are six projects going on at present and out of these projects, first five projects are 100% financed by the central social welfare board to the gujarat state social welfare board. though, there was an order of learned single judge holding that the gujarat state .....

E-Infochips Ltd. Vs. Deputy Commissioner of Income-tax, Circle-4

Court : Gujarat

..... has vehemently submitted that the impugned reassessment proceedings are absolutely just and proper and in accordance with the provisions of the act, more particularly section 147 read with section 148 of the income tax act. 4.4 mr. m.r. bhatt, learned counsel appearing on behalf of the revenue has further submitted that in ..... and initiation of the reassessment proceedings are absolutely just and proper and in accordance with the provisions of law, more particularly section 147 read with section 148 of the income tax act. submitting accordingly it is requested to dismiss the present special civil application. 5. heard the learned advocates appearing on behalf ..... financing ltd. (supra), has observed and held in paragraph nos.16, 17 and 27 as under : '16. the assessing officer is authorized to make reassessment in the event of his having reasonable belief that any income chargeable to tax has escaped assessment for any assessment year. as per the 1st proviso to section 147 of the act .....