Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: punjab and haryana Page 25 of about 283 results (2.777 seconds)

Commissioner of Income Tax Vs. Oswal Woollen Mills Ltd. High Court of ...

Court : Punjab and Haryana

Reported in : (1999)157CTR(P& H)62

..... by the competent authority; and(v) the publication of the notice to that effect in the official gazette.'11. in p.v. doshi v. cit : [1978]113itr22(guj) what had happened was that an order of assessment was passed on the assessee. in an appeal against the order before the appellate assistant commissioner the assessee ..... that it does require the publication of the notice in the official gazette for initiation of proceedings for acquisition under chapter xx-a of the act and as such the publication had to precede the service of the notice upon the transferor and transferee under sub-section (2) of section 269d ..... jurisdictional aspect, viz., whether the reassessment proceedings were correctly initiated.on a reference, after restating the conditions precedent for initiating reassessment proceedings under section 147 of the act, and after examining the matter in great detail both on principles and precedents including a number of judgments rendered by the supreme court, the division bench of .....

Karnal Co-operative Sugar Mills Ltd. Vs. Cit

Court : Punjab and Haryana

Reported in : (2001)170CTR(P& H)590

..... marketing means, an aggregate of functions involved in transferring title and in moving goods from producer to consumer including among others buying, selling, storing, transporting, standardising, financing, risk bearing, and supplying market information', thus, marketing is a comprehensive term. it does not mean merely buying and selling. it encompasses much more.what is ..... members. mr. garg placed reliance on the decision of the karnataka high court in addl. cit v. ryots agricultural produce co-operative marketing society ltd. : [1978]115itr709(kar) .in this case, the assessee was engaged in the marketing of 'rice grown by its members after hulling it in its mill which was run ..... sells sugar. the product which is sold in the market does not belong to the members. sugar has not been described as an agricultural produce in the act. thus, it cannot be said that the petitioner is marketing an agricultural produce.11. mr. garg submitted that in case of the ryots agricultural produce cooperative .....

Commissioner of Income Tax Vs. Industrial Cables (India) Ltd.

Court : Punjab and Haryana

Reported in : (2007)212CTR(P& H)513

..... cit v. p. ganu rao & sons : [1990]185itr324(mad) , kerala high court in cit v. v.i. baby & co. : [2002]254itr248(ker) , delhi high court in cit v. motor general finance ltd. (2002) 173 ctr (delhi) 123 : (2002) 254 itr 449 , allahabad high court in cit v. h.r. sugar factory (p) ltd. : [1991]187itr363(all) and cit v. h.r ..... advances made by the assessee out of overdraft account only, are justified. reliance was placed on judgment of the hon'ble supreme court in cit v. rajendra kumar moody : [1978]115itr519(sc) and also the decision of the tribunal in the case of the assessee for the earlier assessment years. it was further held that there was no nexus between ..... for non-business purposes. rather, there should be nexus of use of borrowed funds for the purpose of business to claim deduction under section 36(1)(iii) of the act. that being the position, there is no escape from the finding that interest being paid by the assessee to the extent the amounts are diverted to sister-concerns on interest .....

Sehajdhari Sikh Federation Vs. Union of India and Others

Court : Punjab and Haryana

..... to vote under section 50 of the act, too is a crystallized legislative policy built into the 1925 act. 110. the other provisions of the 1925 act pertaining to the finances (chapter ix); powers and duties of the board (chapter x); powers and duties of the committees (chapter xi); or those miscellaneous in nature (chapter xii) are ancillary and incidental to ..... not a conclusive proof of actual conferment of such power. we say so firstly for the reason that the notification dated 3rd february, 1978, adding section 47-a in the act, affected none nor was it challenged for lack of competence. secondly, the creation of an independent election tribunal for conducting fair and free ..... of the constitution and due to expansion of the area of operation of the board into four successor states, the full bench upheld the notification dated 19th october, 1978 modifying the words "state government" as "government of state of punjab" as it was necessitated to give effect to the scheme of re- organization. 47. .....

Waryam Singh Vs. State of Punjab

Court : Punjab and Haryana

Reported in : (1996)113PLR339

..... to variation in future.(xiii) the punjab medical attendant rules, 1940 may be considered to have been modified accordingly.(xiv) this issue with the concurrence of the department of finance conveyed vide i.d. no. 8/532/86-5feii/3456, dated the 6th december, 1990.yours faithfully, sd/- under secretary, health. 'letter dated 8.10.1991 ..... by the supreme court in giving new dimensions to the meaning of expression 'life and personal liberty'. in maneka gandhi v. union of india, a.i.r. 1978 sc 597, a constitution bench of the supreme court referred to the following observations of gran-villa austin (the indian constitution - corner stone of a nation) :-'these ..... available in the country from an institute recognised by the state government. since provision of free medical treatment or reimburse'ment in lieu thereof is a beneficial act of the welfare state for its employees, the rules/instructions have to be construed liberally in favour of the employees, for granting them the relief, rather .....

Johnson Matthey India Pvt. Ltd. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2009)20VST557(P& H)

..... ).2. brief facts of the case are that the petitioner-company was set up as a joint venture company with foreign collaborators, namely, m/s. matthey finance bv, netherlands (finance) and johnson matthey plc, u.k. (technical) for manufacturing and trading of automobile components, namely, catalytic converters, having its unit at plot no. 12 ..... 2000 in the leading newspapers by the director of industries, haryana, mentioning the criteria for considering the cases of units in pipeline, rule 28c was inserted in chapter iv c of the rules, vide notification dated july 28, 2000, with effect from november 15, 1999 (p 11). after referring to provisions of sub ..... unit of the petitioner-company commenced commercial production with effect from september 29, 2000.4. as per stipulation laid down under the industries (development and regulation) act, 1951 read with notification no. 477, dated july 5, 1991, issued by the department of industrial development, ministry of industries, government of india, new .....

Multivac India Pvt. Ltd. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2007)147PLR707

..... 1 again introduced new industrial policy with effect from 1.8.1997 vide notification issued on 14.8.1997. accordingly, the excise & taxation department added a new chapter-ivb in the rules 28-b containing rule vide notification dated 18.5.1999 which was to take effect from 1.8.1997. according to the aforementioned notification, sales ..... were considered in its 84th meeting held on 9.6.2003. the case was again deferred for affording time to the petitioner to produce some more documents concerning finance of moulds by m/s maruti udyog limited, gurgaon. the decision of the committee was conveyed to the petitioner on 7.1.2004 and the minutes of 84th ..... f) 'eligible industrial unit' means:(i) a new industrial unit or expansion or diversification of the existing unit, which-(i) has obtained certificate of registration under the act;(ii) is not a public sector undertaking where the central government held 51% or more shares;(iii) is not availing incentive of interest free loan from the industries .....

Union of India (Uoi) and anr. Vs. Amrit Lal Sood and ors.

Court : Punjab and Haryana

Reported in : (1997)117PLR421

..... executed. 12. in the instant case, the suit was filed by amrit lal sud, son of bhagwan dass sud, against the union of india through the secretary, ministry of finance, government of india, and tax recovery officer, income-tax department, amritsar, impleading his father, lala bhagwan dass sud, as defendant no. 3. amrit lal sud, plaintiff, sought ..... bhagwan dass sud continued to be there in the judgment of the trial court.7. the union of india and the tax recovery officer filed an appeal on january 18, 1978, impleading amrit lal, plaintiff as respondent no. 1, and bhagwan dass sud, as respondent no. 2, though he had died during the pendency of the suit. ..... a necessary nor a proper party. though there was no necessity of bringing his legal representatives on record, yet on april 28, 1978, the union of india and the tax recovery officer filed an application, dated april 27, 1978, under order 22, rules 4, 4-a, 5 and 11 read with section 151, civil procedure code, 1908, for bringing the legal .....

Gurudev Overseas Limited Vs. Central Board of Excise and Customs and a ...

Court : Punjab and Haryana

Reported in : 2008(125)ECC26; 2008(151)LC26(P& H); 2008(229)ELT195(P& H)

..... head. in this particular case the onus had not been discharged by the revenue. the only evidence on record was the opinion sought for by the ministry of finance itself and given by the department of telecommunications to the effect that the model lsp 340 was in fact covered by the phrase 'cellular telephone'. since there is ..... as such. there are so many reasons because of which used rail lines cannot be used as such in india. so, the respondent has misplaced reliance upon the chapter note. chapter note favours stand of the petitioner and not respondent.10. the circular no. 1 of 2005 dated january 11, 2005 and impugned circular no. 8 of 2006 dated ..... steel re-rollers association's case (supra) as cited by learned counsel for the petitioner. 9. the relevant provisions of the customs act, 1962 namely section 24, and section xv of chapter note 8 of the customs tariff act, 1975, are extracted here-below for ready reference:section 24. power to make rules to denaturing or mutilation of goods. the .....

Hisar Cement Pvt. Ltd. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2009)20VST883(P& H)

..... it has further been pointed out that on june 13, 1988 the state government introduced the sales tax incentive scheme for industries as per its industrial policy. accordingly, chapter iv 'a' of rule 28a of the rules was notified by the excise and taxation department, vide notification no. gsr/46/ha20/73/s.64/89, dated may ..... :sh. g.s. aggarwal, advocate appeared before the committee and explained that discontinuation of business since 2000 was beyond the control of the appellant. this was hfc financed unit. bifr has declared this unit sick. htfc was deputed to work out the study of rehabilitation of the unit and supplied to bifr. the company could not ..... (2)(e) of the haryana general sales tax rules, 1975 (for brevity, 'the rules') read with section 3(1)(o) of the sick companies (special provisions) act, 1985 and the haryana financial corporation has been appointed as operating agency to work out revival scheme for the petitioner-company. in these circumstances, the deputy excise and taxation .....