Court : Andhra Pradesh
Reported in : 1995(1)ALT775
..... property subject to such conditions and restrictions as may be prescribed and shall by the said name sue and be sued.16. section 11 of the act appearing under chapter iii postulates appointment of members. the members of the board shall be appointed by the state government, by notification in the official gazette, from any ..... as state jamait-ul-ulama-i-hind (whether such persons are hanafi, ahle-hadis of shefai) or state shia conference;(c) persons having knowledge of administration, finance or law;(d) mutwallis of wakfs situate within the state;provided that in no case more than one mutwalli shall be appointed to the board;provided further ..... maqbara, graveyard or any other religious institution connected with the wakf or to participate in any religious or charitable institution under the wakf.14. section 6 of the act deals with disputes regarding wakfs, which postulates (1) if any question arises whether a particular property specified as wakf property in a list of wakfs published under .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP7; [1960]39ITR636(AP)
..... to the association, were to the same effect as section 25-a(2) in the relevant aspect. in fact, section 44 of the income-tax act, in its present form, as introduced by the finance act of 1958 with effect from 1-4-1958, runs as follows:-'44(1) where any business, profession or vocation carried on by a firm or other ..... 44 specifically deals with the imposition of penalty as distinct from the assessment spoken to in clause (1). again, in clause (3) it is stated that the provisions of chapter iv shall apply to assessment or imposition of penalty. this also indicates that the legislature thought that prior to the amendment, the word 'assessment' was incapable of being construed as ..... or a member of the association, as the case may be, shall be jointly and severally liable for the amount of tax or penalty payable, and all the provisions of chapter iv, so far as may be, shall apply to any such assessment or imposition of penalty'.25. it will be observed that the provisions in section 44(1) are .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1996)136CTR(AP)321; [1996]221ITR561(AP)
..... . v. venkataramana, learned counsel for the assessee, supported the orders of the tribunal. before we construe the definition of the 'industrial company' in section 2(7)(c) of the finance act, 1978, it would be useful to notice the findings of fact recorded by the tribunal. 6. from the order of the commissioner, the tribunal noted the activities of the assessee as ..... is not proper. the proper question on these facts should be 'whether the assessee-company is an 'industrial company' within the meaning of section 2(7)(c) of the finance act, 1978;' and accordingly we reframe the question as noted above. 10. it may be appropriate to note here the provisions of section 2(7)(c) of the ..... finance act, 1978 : '2(7)(c). - 'industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(2)ALT843; (1995)125CTR(AP)341; [1995]215ITR904(AP)
..... business or profession shall be allowed in computing the income chargeable under the head 'profits and gains of business or profession'. the scheme introduced by the finance act, 1978, restricts admissibility of aggregate expenditure incurred by an assessee on advertisement, publicity and sales promotion. if the same exceeds rs. 40,000, the expenditure is ..... business for a period of three years prior to the previous year in question. thus, it appears to us that by the scheme introduced under the finance act, 1978, where the expenditure of newly established industry relates to advertisement, publicity or sales promotion, the whole of it is deductible as permissible expenditure for three ..... prevent it from being a burden on the exchequer. 10. reliance is also placed on circular no. 240, dated may 17, 1978, which contains explanatory notes on the provisions in the finance act. 1978, relating to direct taxes as reproduced in [1979] 117 itr 17. paragraph 12.1 deals with disallowance of a part of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1998)149CTR(AP)78; [1998]231ITR12(AP); [1998]100TAXMAN54(AP)
..... ,64,900. the assessee invested the entire additional compensation in 7-year national rural development bonds as per s. 54e(3) which was introduced by the finance act, 1978, w.e.f. 1st april, 1978. the ito rectified the original assessment under s. 154 r/w s. 155(7a) to tax the enhanced compensation received by the assessee on 11th july ..... s. 143(3) on 4th sept., 1978, on a total income of rs. 57,700 which included capital gain that arose as ..... correct in holding that provisions of ss. 54e(3) and 155(10b) of the it act, 1961, were applicable in the case of the assessee for the asst. yr. 1975-76 whereas these sections were inserted by the finance act, 1978, and applicable w.e.f. 1st april, 1978 ?' 2. the assessment year is 1975-76. the assessment was initially completed under .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1996]218ITR724(AP)
..... is being consistently followed by that court. 4. the answer to the question referred to above depends upon the true interpretation of section 54 of the act. section 54 of the act was inserted in the income-tax act by the finance act, 1978, with effect from april 1, 1974, and it remained in the statute book till it was amended by the ..... finance act, 1982, with effect from april 1, 1983. as the question relates to the assessment year 1982-83, we shall refer to the unamended provision as it stood ..... to the income-tax officer to redo the assessment of january 15, 1985. the said amount of capital gains was assessed to tax holding that section 54 of the act had no application. the assessee carried the matter in appeal before the appellate assistant commissioner. by his order dated september 17, 1985, the appellate assistant commissioner dismissed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1998]229ITR503(AP)
..... carried on by the assessee would amount to manufacture or only assembling of various parts. 4. for the purposes of section 2(7)(c) of the finance act, 1978, a division bench of this court, of which one of us i.e., syed shah mohd. quadri co., was a member, in cit v. ..... tribunal was justified in holding that the assessee is entitled to investment allowance under section 32a of the income-tax act ?' 2. the respondent-assessee, a registered firm, carries on business in fabrication work. it claimed investment allowance under section 32a of the income-tax ..... act for the assessment year 1982-83 in a sum of rs. 2,09,934 and for the assessment year 1983-84 in ..... syed shah mohd. quadri, j. 1. in this reference under section 256(1) of the income-tax act, 1961, at the instance of the revenue, the following question is referred to this court for opinion which relates to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1997]228ITR477(AP)
..... june 1, 1978, and was omitted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1988. it dealt with computation and payment of advance tax by the assessee. section 212 ..... 213 of the act. the period for which the interest is payable is given in sub-clauses (i) and (ii) of clause (b). the explanation points out when the income shall be deemed to have become due. we are not concerned here with clause (b) and the explanation. section 209a was inserted by the finance act, 1978, with effect from ..... , which has since been omitted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1988, provided for estimate .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(2)ALT607
..... to wipe out present vice (constitutional) by making retrospective laws. we are, therefore, firmly of the view that the gujarat panchayats (third 6. amendment) act, 1978 is unconstitutional, as it offends article 311 and 14 and it is arbitrary and unreasonable. we have considered the question whether any provision of the gujarat panchayat ..... functions of andhra pradesh public service commission, district selection committees and other selection committees constituted by the government.the legislation will prevent further deterioration of finances of the state and at the same time conserve the resources for the welfare and developmental activities.as the legislative assembly was not then in ..... the court had found in the previous law; and(iii) whether the validating law is inconsistent with the provisions of chapter iii of the constitution. if these tests are satisfied, the act can be held to be valid. otherwise, it will be something which judiciary has to do, which the legislature would .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(1)ALT315
..... made an absolute bar by the constitutional 42nd amendment ac!, 1976 which inserted clause (3) in article 226 but that clause had been omitted by the 44th amendment act, 1978. the existence of an alternate remedy does not take away the jurisdiction of the court to grant relief under article 226. the question whether the statutory remedies like ..... so to do, direct such person to be arrested and committed to custody as provided in sub-section (5) of section 437 occurring in chapter xxxiii.21. in bashir v. state of haryana, 1978 mad. l.j. (crl) 409 their lordships of the supreme court held that while the magistrate releasing the accused on bail under section 167 ..... offence and it appears likely that further evidence may be obtained by granting a remand.'the learned judge further observed :'the fact that section 344 occurs in the chapter dealing with inquiries and trials does not mean that it does not apply to cases in which the process of investigation and collection of evidence is still going .....
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