Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: rajasthan Page 1 of about 264 results (0.119 seconds)

Bindu Prasad Soni Vs. Union of India and anr.

Court : Rajasthan

Reported in : (2002)176CTR(Raj)165

the government of india introduced the scheme in the name of kar vivad samadhan scheme, 1998, under chapter iv of finance act, 1998, with a view to provide a quick and voluntary settlement of tax dues as on 31-3-1998, both in various direct tax enactments as well as indirect taxes .....

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

..... & penalty and so also confidentiality of their record which they have disclosed before settlement commission in their application under section 245-c of the act. on the contrary, after finance act, 2007, in cases where proceedings stood abated under section 245-ha(1) because of pending applications having not been decided by settlement commission ..... (2c), be recovered and any penalty for default in making payment of such additional amount may be imposed and recovered, in accordance with the provisions of chapter xvii, by the assessing officer having jurisdiction over the assessee.(3) where an application is allowed to be proceeded with under sub-section (1), the ..... in sub-sections (1a) to (1d) of section 34 of indian income tax act, 1922 introduced in year 1954. however, provisions of chapter xix-a are qualitatively different and more elaborate than provisions of the 1922 act. proceedings commenced under chapter xix-a are judicial as envisaged in section 245-l within the meaning of sections .....

Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

..... mr. n.m.lodha, learned additional advocate general, appearing for the state of rajasthan, supporting the legislations of chapter vii of the rajasthan finance act of 2006, submits that the state government is competent to impose tax on land in view of entry 49 of the state list in schedule vii ..... ground of the legislative competence, the present enactment under-challenge, should not be allowed to stand. thus, the prayer is made that not only the chapter vii of the finance act of 2006, but rules as well as notifications issued thereunder may also be struck down, being beyond the legislative competence of the state government.9. ..... by law relating to mineral development. 6. referring to the aforesaid entries, it is submitted by the learned counsel for the petitioners that pursuant to chapter vii of the rajasthan finance act of 2006, imposition of tax is directly and indirectly on the minerals, therefore, the aforesaid enactment does not fall under entry 49 of the .....

Commissioner of Income Tax Vs. Rajasthan Financial Corporation

Court : Rajasthan

Reported in : (2007)213CTR(Raj)184

..... corporation v. cit 0043/1985 : [1988]174itr206(kar) was not followed.by the amendment by the finance act, 1985, the words 'computed before making any deduction under this clause and chapter vi-a' were substituted for the words computed before making any deduction under chapter vi-a.' this amendment was brought into force w.e.f. 1st april, 1985, and was ..... deduction of the amount allowable in the section.14. the aforesaid question of law before the supreme court was in respect of asst. yr. 1978-79. the relevant provision for the said asst. yr. 1978-79 was exactly the same provision with which we are concerned. the supreme court held that the view of the kerala high court that ..... in computing the total income for the purpose of section 36(1)(viii) of the it act, 1961, the total income has to be computed in .....

Jodhpur Chartered Accountants Society and anr. Vs. Union of India and ...

Court : Rajasthan

Reported in : (2002)176CTR(Raj)177

..... , calling, employment, etc.(b) legislative history5. the parliament introduced service-tax by finance act, 1994, which received assent of the president of india on 30-5-1994 (hereinafter referred to as the act of 1994). chapter v of the act of 1994 relates to service-tax and the same applies to the taxable services enumerated ..... and certification services provided by them in their professional capacity. for the convenience some of the relevant provisions of the finance (no. 2) act, 1998, are extracted as follows'section 65. definitions.-in this chapter, unless the context otherwise requires,................(5) 'architect' means any person whose name is, for the time being, ..... a taxing statute, the doctrine of aspect legislation' must be kept in mind.'thus, examining from aforesaid angle also the challenge to the impugned finance act does not survive.(d) discrimination 15. turning to the contention with regard to discrimination, it is well established that the legislature enjoys a wide .....

Jodhpur Chartered Accountants Society and anr., Vs. Union of India (Uo ...

Court : Rajasthan

Reported in : [2003]264ITR529(Raj); 2006[3]STR344; 2002WLC(Raj)UC708

..... sector' distinct from the profession, trade, calling, employment, etc. (b) legislative history : parliament introduced service tax by the finance act, 1994, which received the assent of the president of india on may 13, 1994 (hereinafter referred to as 'the act of 1994'). chapter v of the act of 1994 relates to service tax and the same applies to the taxable services enumerated therein. in exercise ..... accountants in relation to accounting, auditing and certification services provided by them in their professional capacity. for convenience some of the relevant provisions of the finance (no. 2) act, 1998, are extracted as follows : '65. definitions.--in this chapter, unless the context otherwise requires,--. . . (5) 'architect' means any person whose name is, for the time being, entered in the register of architects maintained .....

Jattu Ram Surendra Kumar and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : (2005)196CTR(Raj)68; 2005WLC(Raj)UC438

..... to an offence of the year 1982-83 cannot be continued. this view has been taken by the apex court in the case of general finance co. 2002 (7) scc 1.5. in view of the aforesaid, we allow this special appeal and set aside the judgment of the ..... to pay to the credit of the central government, the tax deducted at source by him as required by or under the provisions of chapter xvii-b he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend ..... manner required by sub-section (1) of section 139 or by such notice as the case may be, or'the direct tax laws (amendment) act, 1989, omitted the aforesaid provision w.e.f. 1st april, 1989. it is significant to notice that the omission of a provision results into ..... on record as annexs. 13, 14 and 15, all dt. 27th march, 1991. an amendment was introduced to section 276b of the act of 1961 which came into force on 1st april, 1989. section 276b as it was prior to 1st april, 1989, reads as under:' .....

Rajasthan State Electricity Board Vs. Trilok Chand

Court : Rajasthan State Consumer Disputes Redressal Commission SCDRC Jaipur

..... complaint, the complainant could not institute the suit for restoration of electric supply and compensation. it may be stated here that chapters i, ii and iv of the act came into force on 15.4.87 and chapter iii came into force on 1.7.87. the complaint is highly belated inasmuch as the disconnection of the electric supply was ..... national commission). it was observed therein- "as indicated above, by us in some of our earlier judgments, the award of compensation by the forums established under the act has to be made only on well recognised legal principles governing the quantification of damages or compensation. the compensation to be awarded has to be quantified on a rational ..... of, loss or injury was suffered by him. it is only in such event that award of compensation is warranted under the provisions of sec. 14(1)(d) of the act, (see consumer unity society, calcutta v. chairman and the managing director, bank of baroda (original petition no. 2/88, decided on may 18,1989, by the national .....

Vijay Industries Vs. Commissioner of Income Tax

Court : Rajasthan

Reported in : (2004)190CTR(Raj)90; [2004]270ITR175(Raj)

..... and investment allowance are, therefore, liable to be deducted before giving special deduction under chapter vi-a.the dispute in this case relates to asst. yr. 1981-82 and the legal position examined by the hon'ble court is as it stood after the amendment made by the finance act, 1981, whereby section 80ab was introduced.(i) motilal pesticides (i) (p) ltd ..... here an assessee is not required to compute the income from salary. the it department allows such claim on gross remuneration, even after section 80ab was inserted by the finance (no. 2) act, 1980, w.e.f. 1st april, 1981. it is pertinent to note that the phrase allowing deduction under above section is as under:'a deduction from such ..... of a priority industry where the deduction has been calculated (c) 8 per cent of the profits and gains).(c) cambay electric supply industrial co. ltd. v. cit : [1978]113itr84(sc) held: in computing the total income of the assessee carrying on the business of an industry as specified in section 80e of the .....

Commissioner of Income-tax Vs. Sharda Gum and Chemicals

Court : Rajasthan

Reported in : (2007)209CTR(Raj)143; [2007]288ITR116(Raj)

..... only condition was that the sale proceeds of such goods or merchandise exported out of india must be receivable by the assessee in convertible foreign exchange.32. however, vide the finance act, 1990, certain changes were made in sub-section (2)(a). the word 'receivable' was substituted by the words 'received in, or brought into, india'. this ..... exclusion has to be made of any income which is to be assessed under the head 'profits and gains of business or profession' under part d of chapter iv. the assessing officer seriously erred in excluding the profits or other income derived from one or more business by erroneously considering that such income does not relate ..... , deduction under section 80ab had to be considered for computing the profits and gains of business as per the provisions of the income-tax act, 1961, before considering claim of deduction under chapter vi-a.11. the revenue was aggrieved with allowing the assessee's claim in respect of receipts from the sale of export licence ; .....