Judgment Search Results Home > Cases Phrase: finance act 1978 section 36 amendment of act 1 of 1944 Court: guwahati Page 11 of about 239 results (0.223 seconds)

Srei Infrastructure Finance Ltd. Vs. Bhageeratha Engineering Ltd. and ...

Court : Guwahati

Reported in : AIR2009Gau110

..... during arbitral proceedings, or (iii) at any time after the making of the arbitral award but before it is enforced in accordance with section 36. with the pronouncement of this court in sundaram finance ltd. v. nepc india ltd. : air 1999 sc 565 the doubts stand cleared and set at rest and it is not necessary that ..... law in view of the earlier order. but even in spite of that the opposite party no. 1, bhageeratha engineering ltd. preferred application under section 9 of the arbitration and conciliation act, 1996 and obtained an order, which is now challenged under rfa no. 5 of 2008. mr. ray, therefore taking all the issues strenuously submitted ..... 3. facts involved in these applications can be summarized as under:the applicant is a ltd. company duly incorporated under the provisions of the company act and is dealing with business of financing, leasing and hire purchase of various equipments, vehicles and other business. the opposite party no. 1, bhageeratha engineering ltd. for the purpose of .....

Anil Kumar Barua Vs. the State of Assam, Represented by the Chief Secr ...

Court : Guwahati

..... m/s motorola india ltd. in the sanction order, which was not there in the proposal of the home department or in the concurrence given by the finance department, are not disputed. moreover, the fact that these exercises had been done by him when he was on earned leave is also an undisputed fact ..... headquarters, shriu prabin chandra das, the then lda of home (a) department, shri abinash hazarika, office superintendent, home (a) department, shri sadananda bordoloi, senior finance and accounts officer, home and political department: finding the petitioner of the charges levelled against him without examining these vital witnesses is perverse and cannot be sustained in law ..... police headquarters, it was processed by dealing assistant sri anil baruah under file no. hma/193/2001/pt. after scrutiny and departmental procedure the file was sent to the finance department for concurrence on 26-11-2001. after necessary scrutiny, finance department gave the concurrence on 21-12-2001. on 26-12-2001 the file .....

Goyal Trading Co. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1989)28ITD265(Gau.)

..... (guj.) was followed. amongst other things, the hon'ble supreme court in the case of jamnaprasad kanhaiyalal (supra) has held that there was nothing' in section 24 of finance (no. 2) act, 1965, which prevented the ito, if he was not satisfied with explanation of the assessee about the genuineness or source of the amount found credited in its books ..... of the law taking away its jurisdiction, such decisions of other high courts would have to be dissented from. in the case of cit v. s. sardar singh [1978] 113 1tr 541, the hon'ble gauhati high court on the facts of that case noted that the ito being satisfied, can initiate proceedings and exercise all powers ..... in similar circumstances. it was also observed that other decisions, namely om sons' case (supra), ganesh dass ram gopal's case (supra) and radheshyam agarwalla v. cit [1978] 113 itr 196 (ori.) were cited before it, but as none of the supreme court decisions supports the view that the judicial authority, once seized of the matter, would .....

Nogen Chandra Baruah and ors. Vs. State of Assam and ors.

Court : Guwahati

..... corporation by the letter dated 31st december, 1993 addressed to the labour commissioner, assam, proposed to retrench 65 work charged section assistants in accordance with sub-section (1) of section 25n of the industrial disputes act, 1947 with effect from 1.4.1994. the labour commissioner, assam by the order dated 28th april, 1994 refused ..... of employees appointed have been allowed to continue for years together without realizing the consequences. since the project lunched with the fund allocated by the 10th finance commission has been completed, it would definitely be a difficult task for the corporation to maintain such a huge number of work charged employees. at the ..... being liable to be terminated at any time with one month's notice.the works were commissioned as per funds made available by the finance commission grants. the latest tenth finance commission grant, under which works were commissioned, will expire on 31st march, 2001 as extended.since there would be no work after the .....

Nungshiton Begum and ors. Vs. United India Insurance Co. Ltd. and ors.

Court : Guwahati

..... interim compensation, deductible from the final award. the objective for paying ex gratia compensation is pari materia to the objective behind enacting section 95a in the m.v. act, 1939 (now section 140 in 1988 act) so as to protect the victim or its dependents from destitution or vagrancy by giving instant monetary relief. since such interim relief ..... are also severally liable to satisfy the award.10. shri md. jallaluddin, learned addl. ga appearing on behalf of the state of manipur representing the secretary (finance), submitted that since the vehicle was on election duty, either the election department is liable to satisfy the award or the insurance company should pay the money.11 ..... this court which was numbered as ma(f) nor 7 of 2001. before disposal of the appeal, the commissioner of election and the secretary (finance), government of manipur were also impleaded as respondents. the said appeal was disposed of on 3.11.2004 directing the learned commissioner under workmen's compensation .....

Assistant Commissioner of Income-tax and ors. Vs. Director of State Lo ...

Court : Guwahati

..... of the act. sub-clause (ix) of section 2(24) of the act reads as under : '(ix) any winnings from lotteries, crossword ..... provided that no deduction shall be made under this section from any payment made before-the 1st day of june, 1972.' 5. the term 'income' has been defined under section 2(24) of the income-tax act. sub-clause (ix) of section 2(24) of the act was inserted by the finance act,1972, which brought winnings from lotteries within the purview ..... petitions and quashed the impugned orders. the revenue has come up in the present appeals. 7. before proceeding further, let us first analyse section 194b of the act. the said section envisages that deduction of tax has to be made by the person responsible for paying to any person any income by way of winnings from .....

Assistant Commissioner of Income-tax and ors. Vs. Director of State Lo ...

Court : Guwahati

..... purview of the act. sub-clause (ix) of section 2(24) of the act reads as under - '(ix) any winnings from lotteries, ..... provided that no deduction shall be made under (his section from any payment made before the 1st day of june, 1972.'6. the term 'income' has been defined under section 2(24) of the income tax act. sub-clause (ix) of section 2(24) of the act was inserted by the finance act, 1972 which brought winning from the lotteries within the ..... writ petitions and quashed the impugned orders. the revenue has come up in the present appeals.8. before proceeding further, let us first analyse section 194b of the act. the said section envisages that deduction of tax has to be made by the person responsible for paying to any person any income by way of winning from any .....

Ladhuram Laxmi Narayan Vs. Income-tax Officer, Additional a Ward and o ...

Court : Guwahati

..... there had been non-disclosure as contemplated under clause (a) of section 147 giving jurisdiction to the income-tax officer to issue notice under section 148 of the act. if the declarant was the assessee-firm there would have been another hurdle for the department under section 24(11) of the finance (no. 2) act of 1965, which reads as follows : '24. (11) notwithstanding anything contained ..... . from the reasons recorded by the income-tax officer for issuing the notice under section 148, it is found that the income-tax officer assumed jurisdiction to issue the notice under section 148 on two grounds, namely, (1) that the assessee filed disclosure petition under the finance (no. 2) act of 1965, admitting that the credits standing in the names of the said five .....

Ghisalal Agarwala Vs. Commissioner of Income Tax

Court : Guwahati

..... the partners, the distinction a charging and a machinery section is of no consequence. both the sections have to be read together and construed harmoniously. it is significant that similar provisions have also been enacted ..... enactment which interdicts such taxation. it is true that section 3 is the general charging section. even if section 23(5) provides for the machinery for collection and recovery of the tax, once the legislature has, in clear terms, indicated that the income of the firm can be taxed in accordance with the finance act of 1956 as also the income in the hands of .....

Assam Frontier Tea Ltd. and anr. Vs. Inspecting Assistant Commissioner ...

Court : Guwahati

..... that income must be charged at the rate specified in the finance act and at no other rate. now, there is a change in the language of the charging section contained in section 3 of the indian income-tax act, 1922, and section 4(1) of the income-tax act, 1961. section 3 of the act of 1922 reads as follows : '3. charge of income-tax ..... relevant to the assessment year must be assessed at the rate specified in the relevant finance act and at no other rate. 25. it is contended by learned counsel that there is a difference in the language employed in the charging sections of the acts of 1922 and 1961. we are unable to find any difference so far as the ..... nec or other central body ; but i do not think that this affects the point.' 17. the supreme court in mohinder singh gill v. chief election commissioner, : [1978]2scr272 observed : 'when a statutory functionary makes an order based on certain grounds, its validity must be judged by the reasons so mentioned and cannot be supplemented by fresh .....