Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Sorted by: recent Court: jammu and kashmir Page 10 of about 128 results (0.090 seconds)

Gh. Mohd. Shora Vs. Mohd. Shafi and ors.

Court : Jammu and Kashmir

Reported in : 2003(2)JKJ720

..... as 'giving up of the control of the title of property from one person to the other.'7. the expression alienation has been defined by the section 2(a) of the act as under:'alienation means sale, gift, mortgage with possession or exchange but shall not include gift in favour of an heir.'8. alienation as reflected by ..... in question before this court.5. adverting to the question formulated towards the introductory clause of this order. i deem it proper to reproduce second proviso of section 3 of the act wherefrom the friction of law of deeming provision arises. it reads as under: 'provided further that the permission to alienate shall be deemed to have been granted ..... as to whether an application before the competent authority was genuinely made and as to whether umbrella of deeming provision was available in terms of proviso to section 3 of the act. he came to the conclusion that the attorney holder was entitled to the benefit of the deeming provision.4. aggrieved of the order of refusal dated .....

Puri Bros. Industries Ltd. Vs. Union of India

Court : Jammu and Kashmir

Reported in : [2002]122TAXMAN82(NULL)

..... to be gone into in the present petition. the further facts on the basis of this scheme are being noticed below :it is pleaded that under the finance (no. 2) act, 1998, sections 86 to 98 were added. this was with a view to settle the recovery of disputed payments. a scheme known as kar vivad samadhan scheme of 1998 ..... tax payable under the scheme at the rate of 35 per cent at rs. 16,10,592.9. the object of the scheme introduced by the finance (no. 2) act, 1998 and consisting of sections 86 and 98 (both inclusive) as also a schedule was to liquidate tax arrears, locked-in-litigation, and thereby to augment resources and reduce litigation ..... was declined. according to the petitioner, this demand which has been created, is contrary to the mandate of section 90(1) of the finance (no. 2) act, 1998. it is submitted that the designated authority on receiving the declaration under section 88 is supposed to determine the amount payable by the declarant and the requisite certificate has to be granted. .....

Shakti Traders Vs. State of Jammu and Kashmir and ors.

Court : Jammu and Kashmir

..... :'government of jammu and kashmifinance departmentnotification,dated, srinagar the 30th may, 1997 sro 184 - in exercise of the powers conferred by sub-section (5) of section (3) of the levy of tolls act, samvat 1995, the government hereby notifies that additional toll on the edible oil imported into the state for re-sale in the state ..... oil manufacturers from outside the state, the government of jammu and kashmir issued sro 93 of 1991 on 7th march, 1991 under section 5 of the general sales-tax act, 1962 (sales-tax act) directing that the goods manufactured by a dealer operating as a small-scale industrial unit in the state and registered with the director ..... shall be levied at the rate of 4% on the value of such goods with immediate effect. by order of the government of jammu & kashmir. sd/-(dr. r.k.kotru)director finance .....

Commissioner of Income-tax Vs. Abdul Ahad Najar

Court : Jammu and Kashmir

Reported in : (2001)169CTR(J& K)273,[2001]248ITR744(J& K)

..... : 'i am directed to refer to your letter dated april 3, 1974, addressed to the finance minister and to confirm that the provisions of clauses (xxxi) and (xxxii) of sub-section (1) of section 5 of the wealth-tax act, 1957, would be applicable to such of the undertakings of the forest lessees as are engaged in ..... counsel for the revenue and perused the order of the tribunal. the controversy in this ease is about the entitlement of the assessee to deduction under section 80j of the act. section 80j, as it stood at the material time, provides for deduction out of profits and gains derived by a newly established industrial undertaking which manufactures ..... of jammu and kashmir, who were engaged in the manufacture and production of logs and planks and other articles of timber, were entitled to relief under section 80j of the act. 9. otherwise also, it is clear that the activity undertaken by the assessee clearly amounts to manufacture and production of articles. the expressions 'manufacture' .....

Commissioner of Income-tax Vs. Abdul Ahad

Court : Jammu and Kashmir

Reported in : [2001]247ITR710(J& K)

..... set out above has undergone a change by the insertion of the following explanation to section 41(1) of the act by the finance (no. 2) act, 1996, with effect from april 1, 1997 : 'explanation--for the purposes of this sub-section, the expression 'loss or expenditure or some benefit in respect of any such trading ..... income-tax appellate tribunal. the tribunal found that the appellate assistant commissioner had not given any reason for holding that this amount was taxable under section 41(1) of the act. the matter was, therefore, remitted to the appellate assistant commissioner for re-adjudicating this claim of the assessee after hearing' both the parties. ..... liability by way of remission or cessation thereof shall include the remission orcessation of any liability by a unilateral act by .....

Mohammad Shafi Sofi and anr. Vs. National Insurance Co. Ltd. and ors.

Court : Jammu and Kashmir

Reported in : AIR2001J& K35

..... the vehicle has been deliberately thrown in the river jehlum with a view to make out a case for grabbing sum assured for utilisation towards repayment of loan raised to finance the vehicle from the bank. to reach this conclusion, state commission has relied on the report of preliminary surveyor and loss assessor shri baljinder singh, report of jehlum investigating agency ..... of evidence and material placed before it, found that the occurrence in question cannot be said to be an accident. throwing vehicle in jehlum river was intentional and a planned act with a view to grab monetary benefits, cheat the insurance company and get rid of usless vehicle, otherwise a junk. from the tell tale facts, total evidence and material and .....

Babli Koul Vs. State of Jammu and Kashmir and ors.

Court : Jammu and Kashmir

..... be given to those employee who have already rendered service. this has to be done by taking note of section 25h of the industrial disputtes act.'12. the petitioner would accordingly furnish a certified copy of the judgment mentioned above also to the aforementioned officer. all these aspects would be ..... regularise his services where an employee answers the discription of term workman then it is imperative for the employer to comply with provision of section 25f of the industrial disputes act. if services are to be terminated then retrenchment compensation are to be paid. again in case a vacancy arises then preference has to ..... of wages no engagement or (2) after the commencement of these rules the workcharged posts shall be created only by the administrative department in consulation with the finance and planning department.' 'rule 8 application for rule to existing daily rated workers and work charged employee: the policy of absorption of daily rated workers and .....

The Commissioner of Income Tax Vs. Nitco Roadways Ltd.

Court : Jammu and Kashmir

..... not be the position after 1st april,1976 because the definition of ' entertainment expenditure' for the purposes of sub-sections (2a) and (2b) of section 37 has been enlarged with retrospective effect from that date by the finance act,1983 to include 'hospitality'. 7. in the present case, the expenditure on providing tea to the customers was ..... customary hospitality by offering ordinary meals as a bare necessity ,is not 'entertainment expenditure' within the meaning of section 37(2b) of the act as it stood prior to the insertion of explanation 2 to section 37 by the finance act,1983 with retrospective effect from 1 st april, 1976 by which, for the purpose of sub ..... -sections (2a) and (2b) of section 37, enlarged meaning was given to the words 'entertainment expenditure' to include expenditure on provision of hospitality of every .....

Rajesh Kumar and ors. Vs. Union of India (Uoi) and ors.

Court : Jammu and Kashmir

Reported in : 2005(1)JKJ511

..... purpose because the army is already in possession of 491 kanals of land in miran sahib (ii) that no show-cause notice as required under sub-section (2) of section 3 of the act was served upon the petitioners and (iii) that the petitioners are entitled to ownership rights under lb-6 and section432, but the mutation in their favour ..... jammu will get a definite undertaking from the defence estate officer that on the attestation of mutation under lb-6 and govt.order section 432, union of india shall pay the compensation as payable under raip act. this is necessary because respondents may be under the impression that as it is a state land, so it can be acquired ..... respect of the aforesaid land. finally, the dy.commissioner, jammu vide order dated 7.10.95 passed under sub-section (3) of section 3 and section 4 of the act requisitioned the aforesaid land which has been broken into different khasra numbers as indicated in the order.2. the petitioners challenge the order of requisitioning on the .....

State of J. and K. Vs. Qazi Nazir Ahmad

Court : Jammu and Kashmir

Reported in : AIR2000J& K73

..... the courts below have exercised jurisdiction which was not vested in them by law and there occasioned miscarriage of justice so inherent paternal revisional jurisdiction is exercised under section 115, cpc to redress the wrong.11. in the result, the revision petition is accepted impugned order dated 8-4-1998 passed by the appellate court ..... orissa v. hari narayan jaiswal, air 1972 sc 1816 . the honourable supreme court laid down the following proposition of law :--the government is the guardian of the finances of the state. it is expected to protect the financial interest of the state. hence quite naturally, the legislature has empowered the government to see that there is ..... in the absence of arbitrariness the government had the authority to reject his offer. being the gardian of the finances, the government was expected to protect them when petitioner no. 2 (predecessor) was found to have acted not fairly as he opened the tenders prior to the appointed time and in the absence of one of the .....