Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: rajasthan Page 2 of about 264 results (0.062 seconds)

Commissioner of Income-tax Vs. Rajasthan Financial Corporation (No. 2)

Court : Rajasthan

Reported in : [1998]229ITR252(Raj)

..... . cit 0043/1985 : [1988]174itr206(kar) was not followed.13. 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 with effect from april 1, 1985, and was applicable ..... the profit and loss account. it appears that on that basis the income-tax officer included the interest in the income of the assessee, in the assessment years 1978-79 and 1979-80. before the tribunal, it was found that the observations of the commissioner of income-tax that it is not open to the assessee to ..... assessee is maintaining the hybrid system of accounting. the interest on such doubtful parties aggregated to rs. 17,65,281 and rs. 17,70,210 for the assessment years 1978-79 and 1979-80, respectively. the income-tax officer was directed in 1977-78 by the commissioner of income-tax to include the said figure in the income of .....

Nirmal Nahta and ors. Vs. State and ors.

Court : Rajasthan

..... constituting committees within 90 days. such inaction on the part of respondents are always open for judicial review by this court.22. after examining scheme of the act, chapter-iii in particular, in the opinion of this court, action of respondents-2 & 3 in having failed to discharge their duties being assigned under section 55( ..... as corporators as defined in section 2(xvi); whereas chairperson of municipal corporation is called as 'mayor' in terms of section 2(xii) of act, 2009.12. chapter iii of the act, 2009 provides for conduct of business & ward committee. section 51 & 55 being relevant are quoted ad infra:51. provisions in regard to meetings ..... in addition to the executive committee, every municipality shall also constitute the following committees consisting of not more than seven to ten members, namely:(i) a finance committee,(ii) a health and sanitation committee,(iii) a buildings permission and works committee,(iv) a slum improvement committee;(v) a rules and bye-laws committee .....

Banswara Syntex Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : RLW2007(4)Raj2995

..... assigned to them in those acts or chapter, as the case may be.93. education cess on excisable goods.- (1 ..... levied under sub-section (11) of section 2 and this chapter for the purposes specified insub-section (1), as it may consider necessary.92. definition.- the words and expressions used in this chapter and defined in the central excise act, 1944 (1 of 1944), the customs act, 1962 (52 of 1962) or chapter v of the finance act, 1994 (32 of 1994), shall have the meanings respectively .....

Bindu Prasad Soni Vs. Union of India (Uoi) and anr.

Court : Rajasthan

Reported in : [2002]258ITR663(Raj)

1. the government of india introduced a scheme by the name of kar vivad samadhan scheme, 1998, under chapter iv of the finance (no. 2) act, 1998, with a view to provide a quick and voluntary settlement of tax dues as on march 31, 1998, both in various direct tax enactments as well as indirect taxes .....

Pukhraj Vs. Mishrimal

Court : Rajasthan

Reported in : 1976WLN251

..... section 32 of the finance act, 1964, that section provided that all particulars contained in any statement made return furnished or accounts or documents produced under the provisions of this act, or in any evidence given, or affidavit or deposition made in the course of any proceedings under this act, other than proceeding, under chapter xxii or in any ..... any documents pertaining to the period prior to april 1, 1964.with the omission of section 137 and amendment of section 138 of the income-tax act, 1961, by the finance act, the declaration of confidential nature of record, the embargo against a court requiring a public servant to produce such records or to give evidence before ..... office or for any records from the income-tax office or officer pertaining to the period from april 1, 1964, after section 137 of the act was omitted. after the finance act of 1964 was passed, the question of the commissioner of income-tax sitting in judgment over the summons issued by a court, calling for records .....

Aditya Cement Staff Club and Birla White Staff Club Vs. Union of India ...

Court : Rajasthan

Reported in : (2003)182CTR(Raj)554; [2004]266ITR70(Raj)

..... contained in chapter iv of the act. section 14 deals with heads of income. it provides that save as otherwise provided by this act, all income shall, for the purposes of charge of income-tax and computation of total income, be classified under the following heads of income ; a. salaries. b. interest on securities. [omitted by finance act, 1988, ..... w.e.f, 1st april, 1989] c. income from house property. d. profits and gains of business or profession. e. capital gains. f. income from other sources. the computation of income under the head of 'salaries' has been dealt with in part a of chapter iv of the act, which consists of ..... down by legislature itself which could make it suffer from. it cannot be said that insertion of clause (vi) in sub-section (2) of section 17 by finance act, 2001, suffers from any vagueness so as to make it a redundant provision resulting in abdication of essential legislative function. whether notification dt. 25th sept., 2001, .....

Sohanlal Mundra and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : 1996WLC(Raj)UC415; 1996(2)WLN604

..... important to notice that no foundations were laid in the writ petition regarding newly inserted section 113 as well as newly inserted chapter xiv-b of the income tax act consisting of section 158-b to section 158-bh by the finance act 1995 which has been made enforceable w.e.f. 1.7.1995. according to section 113 of income tax ..... act the total undisclosed income of the block period determined under section 158bc of the income tax act shall be chargeable to tax at the rate of sixty percent only. ..... which can be assumed is that the answering respondents are, entitled to charge 60% maximum within the meaning of mandatory provisions contained under section 113 of the income tax act, therefore, they are not entitled to withold the entire amount of the petitioners subject to and without prejudice to their rights to show cause and explain before the .....

Aditya Cement Staff Club Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : RLW2004(1)Raj396; 2003(4)WLC663

..... contained in chapter iv of the act.18. section 14 deals with heads of income. it provides that save as otherwise provided by this act, all income shall, for the purposes of charged of income-tax and computation of total income, be classified under the following heads of income:a. salaries b. interest on securities (omitted by finance act, 1988 w ..... .e.f. 1.4.1989) c. income from house property d. profits and gains of business or profession e. capital gains f. income from other sources. 19. the computation of income under the head of 'salaries' has been dealt with in part a of chapter iv of the act, which consists of ..... suffer from the vice of being a power without guidelines. it cannot be said that insertion of clause (vi) in sub-section (2) of section 17 by finance act, 2001 suffers from any vagueness so as to make it s redundant provision resulting in abdication of essential legislative function.whether notification dated 25.9.2001 violates limits .....

Madangopal Kabra Vs. the Union of India (Uoi)

Court : Rajasthan

Reported in : AIR1951Raj94a; [1951]20ITR214(Raj)

..... be immune from liability to assessment on the income of that year.15. the relevant section which calls for a careful consideration is section 2 (14a), income-tax act, as amended by the finance act of 1950, which defines 'taxable territories', & is as under :' 'taxable territories' means -(a) as respects any period before the 15th day of august, ..... territory only for the purpose of making any assessment of the year 1950-51, & for no other purpose. according to the scheme of the income-tax act, it is divided into seven chapters, & while charge of income-tax is dealt with in chap. i, the assessment is dealt with in chap, iv. their lordships of the p. ..... the limitations imposed upon it. in the circumstances, before 26-1-1950, no law could be enacted making rajasthan a 'taxable territory' before 26-1-1950. chapter 1 of part xi of the constitution, which relates to legislative power of the union, does not purport to expressly authorised the parliament to legislate retrospectively especially in .....

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:' .....