Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: punjab and haryana Page 1 of about 283 results (0.168 seconds)

Dr. Harsh Vardhan and ors. Vs. Haryana Urban Development Authority and ...

Court : Punjab and Haryana

Reported in : (2000)125PLR295

..... deals with finance, accounts and audit. chapter-vi contains provisions relating to power of the authority to require local authority to assume responsibility for providing amenities in certain cases and control by the state government. chapter-vii contains provisions relating to inspection and penalties and chapter-viii contains miscellaneous provisions. section 53 of the act, which forms part of chapter-viii , empowers the state government to ..... has framed rules and regulations including the following:i) haryana urban development (disposal of land and buildings) regulations, 1978.(ii) haryana urban development authority (erection of buildings) regulations, 19,79.section 2(a), (g) and (t) and sections 13 and 18 of the act, which have bearing on the claim of the petitioners, read as under:'section 2(a), (g), (j) and .....

Nipha Exports (P) Ltd. Vs. Employees' State Insurance Corporation

Court : Punjab and Haryana

Reported in : (2003)IIILLJ789P& H

..... corporation and medical benefit council and their powers and functions etc. chapter iii contains provisions relating to finance and audit. chapter iv deals with contributions. section 39(1) and (2) which find place in that chapter lays down that the contributions payable under the act in respect of an employee shall comprise contributions payable by the ..... . with great respect, we are unable to approve the ratio of that decision because it runs contrary to the scheme of the act and the concept of damages embodied in chapter vii thereof and also the judgment of the supreme court in organo chemical industries v. union of india, (supra) to which ..... arguments of the learned counsel, but have not felt persuaded to agree with him. the act was enacted by the parliament to provide certain benefits to the employees in case of sickness, maternity and employment injury. chapter ii thereof contains provisions for establishment of employees' state insurance corporation, its constitution, constitution of .....

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Reported in : (2009)222CTR(P& H)546

..... by the cbdt, from time to time stipulating monetary limits for filing of appeals, were granted statutory status with the insertion of section 268a into the it act, 1961, by the finance act, 2008 with retrospective effect from 1st april, 1999. the second contention advanced by the learned counsel for the respondent-assessee is based on instruction no. ..... or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of chapter iv or chapter vi-a, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following conditions, ..... limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any it authority under the provisions of this chapter.(2) where, in pursuance of the orders, instructions or directions issued under sub-section (1), an it authority has not filed any appeal or application .....

Kiran House and ors. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : (1999)122PLR695

..... has been extended to various other services. the provisions as enacted after the finance act of 1998 are contained in chapter v of 'nabhi's service tax guidelines.' the levy extends to the whole of india except the state of jammu and kashmir. section 65 defines various ..... no. 49/98-service tax new delhi, dated the 2nd june, 1998, 12 jayishtha, 1920 (saka).gsr(e)-in exercise of the powers conferred by section 93 of the finance act, 1994 (32 of 1994) the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided:-(a) to ..... the show cause notices, a copy of one of which has been produced as annexure p.2, be quashed.3. the concept of 'service tax' was introduced by the finance act of 1994. initially, the service tax was imposed in regard to the telephone, insurance and stock brokerage services. with the passing of years, the levy of service tax .....

Commissioner of Wealth Tax Vs. Shanti Parshad JaIn and ors.

Court : Punjab and Haryana

Reported in : (2009)222CTR(P& H)246

..... of one assessee then it is not open to the revenue to challenge its correctness in the case of other assessees, without just cause. no doubt, by the finance act, 2008, section 268a has been inserted with retrospective effect from 1st april, 1999 as under:268a. filing of appeal or application for reference by it authorities.-(1) ..... such monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any it authority under the provisions of this chapter.(2) where, in pursuance of the orders, instructions or directions issued under sub-section (1), an it authority has not filed any appeal or application for reference ..... members of the family. these amounts had been received prior to the relevant valuation dates, which fell on 31st march, 1976, 31st march, 1977 and 31st march, 1978. the amounts received were reflected in the wealth of these persons. there is no dispute regarding this aspect.4. shri shanti parshad jain and his sons were not .....

Om Parkash Rajinder Kumar Vs. K.K. Opal

Court : Punjab and Haryana

Reported in : AIR1967P& H464; [1967]19STC153(P& H)

..... for the appellant is that during the relevant year 1939-40 the income was not chargeable to tax as a fact and that the retrospective operation of the finance act for that relevant year by virtue of a latter legislation does not make a difference for this purpose. to decide this question it is necessary to have a ..... clear idea of the scheme of the income-tax; act and its corelation to the finance act of each year. the income-tax act is a standing piece of legislation which provides the entire machinery for the levy of income-tax. the finance act of each year impose the obligation for the payment of a determinate sum for ..... taxed does not voluntarily pay. the same idea has been expressed in slightly different language by lord romer in the judgment of the privy counsel reported in , chapter iii of the income-tax act headed 'taxable income' contains the various provisions with reference to which taxable income is determined.' 15. mr. l. d. kaushal, who argued this case .....

Paramount Impex Pvt. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : 2010[17]STR234

..... of service tax rules, 1994 (for brevity 'the rules') as amended from time to time and explanation to section 65(105) along with section 66a of chapter v of the finance act, 1994. the petitioner has also attacked the taxation of service (provided from outside india and received in india) rules, 2006 being ultra vires, arbitrary, absurd ..... and inconsistent with the finance act, 1994. in that regard reliance has been placed on a division bench judgment of the bombay high court in the case of indian exporters grievances fo v. uoi ..... remedy of filing reply to the show cause notice before the authorities concerned has not yet been availed. it cannot be presumed that the authorities under the act would not consider the issue raised before us. therefore, the petitioner is relegated to the remedy of show cause notice by filing reply. it is needless .....

Shiromani Gurdwaras Parbandhak Committee, Amritsar and anr. Vs. Lachhm ...

Court : Punjab and Haryana

Reported in : AIR1970P& H40

..... patit will mean whether he is or is not to continue to be a member of the board. in part iii, chapter ix deals with the subject of finances so far as notified sikh gurdwaras are concerned. in this chapter section 106 deals with the funds of the gurdwaras and how the same may be spent. sub-section (1) provides ..... such power has been left with the central government in so far as the judicial commission is concerned.12. in the act, chapter v in part iii deals with the subject of 'control of sikh gurdwaras'. this chapter comprises of three sections. the first is section 39 which bars a suit in any court for relief available under the ..... general provisions as to statutory corporations. --(1) save as otherwise expressly provided by the foregoing provisions of this part, where any body corporate constituted under a central act state act or provincial act for the existing state of punjab or any part thereof serves the needs of the successor states or has, by virtue of the provisions of part ii, .....

***** Vs. State of Punjab and Others

Court : Punjab and Haryana

..... uidssmt).3. integrated housing & 2777.00 slum development programme (ihsdp) 4. rajiv awas yojna 1900.00 5. integrated low cost 100.00 sanitation scheme 6. thirteenth central finance commission (i) general grant 9244.00 (ii) fire & emergency 2500.00 services 7. urban solid waste 313.00 management.8. kurukshetra development 250.00 board. cwp ..... 2. defacement of the punjab informative road prevention of direction sign defacement of boards by affixing property act, 1997 banners.3. dumping of punjab municipal act, garbage on road 1911 (under section side/in parks 154 & 156) chapter xv of punjab municipal corporation act, 1976 u/s 282 & 283. cwp no.11961 of 2012 - 14 - 4. ..... the public property through pasting of posters, flags etc. is concerned, it is alleged that the administration has adopted the west bengal prevention of defacement of property act, 1976 under which various firs have been registered against the violators. cwp no.11961 of 2012 - 16 - we have heard learned counsel for the parties .....

Mohan Singh Balwant Singh Vs. State

Court : Punjab and Haryana

Reported in : AIR1965P& H291; 1965CriLJ127

..... suitable for different kinds of youthful offenders and in which the distinguishing features of borstal treatment from an ordinary imprisonment have been prominently brought out but this chapter does not in any way show that the order passed by the court below is either contrary to law or other-wise improper. on the other had on ..... point she would address arguments on the merits of the conviction. in support of this contention we have been referred to high court rules and orders vol. iii chapter 22-d which contains the instructions issued by the punjab government in its circular dated 4-2-1939 on the subject of borstal jail extracts. the learned counsel ..... jail appears to me to be without sound basis and indeed out attention has not been drawn to any provision of this act which would support the contention.(6) the learned counsel has placed considerable reliance on chapter 22-d of vol. iii high court rules an orders of this court laying down broad instruction in respect of sentences .....