Judgment Search Results Home > Cases Phrase: finance act 1978 section 39 amendment of act 6 of 1898 Sorted by: recent Court: guwahati Page 6 of about 206 results (0.176 seconds)

Commissioner of Income Tax Vs. Peerchand Ratanlal Baid (Huf), Propriet ...

Court : Guwahati

..... be done in accordance with the provisions of chapter iv. therefore, in our view, section 4 has to be read with section 158bb. that section is not ruled out by section 158bb. if section 4 has to be read with section 158bb for computing undisclosed income then the provisions of the relevant finance act have got to be read into the block assessment scheme under chapter xiv-b ..... , even prior to june 1, 2002.16. under section 158bb, there is the theory of 'block .....

Hindustan Goods Carriers (P) Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Reported in : (2009)24VST392(Gauhati)

..... amount of rs. 19 lakhs has remained as balance.6. while considering the present petition, it needs to be pointed out that under section 82(2a) of the assam value added tax act, 2003, an application by a dealer or person shall not be entertained by the commissioner unless such application is accompanied by the satisfactory proof ..... power so conferred on the commissioner is momentous power. greater the power, more careful shall be its exercise. the power, which the commissioner has been given under section 82(2a) to suspend the realization of the amount of recovery, is required to be exercised with utmost care and attention. the commissioner can neither liberally grant stay ..... , j.1. heard dr. a.k. saraf, learned senior counsel appearing on behalf of the petitioner, and mr. d. saikia, learned standing counsel, department of finance, government of assam, appearing on behalf of the respondents.2. by order dated february 26, 2008 (annexure a to the writ petition), an assessment of tax payable by .....

Pepsico India Holdings Pvt. Ltd. Vs. State of Assam and ors.

Court : Guwahati

Reported in : (2009)25VST41(Gauhati)

..... case. in reserve bank of india v. peerless general finance and investment co. ltd. : [1987] 1 scc 424, the apex court was considering as to whether the term 'includes' appearing in section 2(e) of the prize chits and money circulation schemes (banning) act, 1978, could legitimately be understood to encompass within the expression 'prize ..... per cent, the instant revision petition has been filed by the petitioner-company under section 81 of the act.5. we have heard mr. c.s. lodha, learned counsel for the petitioner and mr. d. saikia, learned standing counsel, finance, appearing on behalf of the respondents.6. entry 80 of part a of the ..... potato chips' manufactured by the petitioner-company are classifiable under the residuary item included in the fifth schedule to the act. in these circumstances, the petitioner-company filed an application under section 105 of the act before the commissioner of taxes for determination of the classification of the 'potato chips' manufactured and sold by it .....

Md. Jainal UddIn Alias Abedine Vs. State of Tripura

Court : Guwahati

Reported in : 2009CriLJ2572

..... examined as many as twenty-five witnesses and exhibited six documents. the defence adduced no evidence and cross-examined the p.ws. the accused appellant was examined under section 313, cr.p.c. at the conclusion of the trial, the learned additional sessions judge passed the impugned judgment of conviction and sentence dated 21-11-2006 ..... victim in such cases is vital and unless there are compelling reasons which necessitate looking for corroboration of her statement, the courts should find no difficulty to act on the testimony of a victim of sexual assault alone to convict an accused where her testimony inspires confidence and is found to be reliable. seeking ..... shoulders a great responsibility while trying an accused on charges of rape.'30. the contention of mr. a. ghosh, learned additional public prosecutor that the evidence act no longer says that evidence of the victim girl cannot be accepted unless it is corroborated in material particulars has come force as the same is also supported .....

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 .....

Patel Engineering Ltd. Vs. State of Arunachal Pradesh and ors.

Court : Guwahati

Reported in : (2009)24VST481(Gauhati)

..... of goods effected to by them subject to such conditions as may be prescribed, then, such 'works contractors' will remain exempted from payment of tax under the act. apart from these exemptions, section 7 exempts from taxation all those sales, which take place (a) in the course of inter-state trade or commerce, (b) outside arunachal pradesh and ( ..... of sale price or consideration in respect of any sale or supply of goods liable to tax under this act to the government or corporation, board, authority undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the government, at the time of credit to the account of or ..... price' or consideration in respect of any sale or supply of goods liable to be taxed under the act of 2005 to the government or corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the government, at the time of credit to the account of or .....

Indian Oil Corporation Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... also no dispute that pursuant to the changes so introduced, amendments have been made by the legislature, in the state of assam, in the provisions of the act, particularly section 2(33) and 2(19) thereof, which embody the definition of 'sale' and 'lease', respectively.7. in order to correctly appreciate the development of ..... unauthorized, the process of collection would render a levy or collection illegal and, hence, unconstitutional. in almost similar circumstances, the delhi high court, in s. r. f. finance ltd. v. central board of direct taxes reported in : [1995]211itr861(delhi) , observed and held as follows : (page 868) it is unnecessary to burden this ..... executed, for, the right to use goods would stand transferred to the lessee, no sooner the contract is executed. the supreme court further observed, in 20th century finance corpn. ltd. : air2000sc2436 , that if the goods are available, irrespective of the fact where the goods are located, and a written contract is entered into between .....

R.P. Kakoti Vs. Oil and Natural Gas Commission and ors.

Court : Guwahati

..... also no dispute that pursuant to the changes so introduced, amendments have been made by the legislature, in the state of assam, in the provisions of the act, particularly, section 2(33) and 2(19) thereof, which embody the definition of 'sale' and 'lease', respectively.4. in order to correctly appreciate the development of ..... executed, for, the right to use goods would stand transferred to the lessee, no sooner the contract is executed. the supreme court further observed, in 20th century finance corporation ltd. : air2000sc2436 , that if the goods are available, irrespective of the fact where the goods are located, and a written contract is entered into ..... and delivered at some stage. the apex court pointed out, in bharat sanchar nigam ltd. : [2006]282itr273(sc) , that the decision, in 20th century finance corporation ltd. : air2000sc2436 cannot be cited as an authority for the proposition that delivery of possession of goods is not a necessary concomitant for completing a transaction of .....

Mahesh Travels (P) Ltd. Vs. Oil and Natural Gas Commission and ors.

Court : Guwahati

..... also no dispute that pursuant to the changes so introduced, amendments have been made by the legislature, in the state of assam, in the provisions of the act, particularly, section 2(33) and 2(19) thereof, which embody the definition of 'sale' and 'lease' respectively.5. in order to correctly appreciate the development of ..... executed, for, the right to use goods would stand transferred to the lessee, no sooner the contract is executed. the supreme court further observed, in 20th century finance corporation ltd. : air2000sc2436 , that if the goods are available, irrespective of the fact where the goods are located, and a written contract is entered into ..... and delivered at some stage. the apex court pointed out, in bharat sanchar nigam ltd. : [2006]282itr273(sc) , that the decision, in 20th century finance corporation ltd. : air2000sc2436 , cannot be cited as an authority for the proposition that delivery of possession of goods is not a necessary concomitant for completing a transaction .....

The State of Manipur and anr. Vs. Shri Thokchom Jadumani Singh

Court : Guwahati

Reported in : 2009CriLJ3299

..... order and the designated authority has given an opportunity to make a representation in writing to the person whose immovable property is being attached as required under section 25 of the act vide his order no. 6/13(1)/2008-h dated 16-8-2008. in the nature of the present case seizure of incriminating articles before arrest ..... on a reliable source, conducted an inquiry and in the course of such inquiry material evidences have been collected that one shri moirangthem balaram alias suresh bhaiya, s/s finance secretary of the banned organization namely people's liberation army (pla) of khangabok, thoubal district is a close friend of respondent shri thokchom jadumani singh of khangabok and ..... lj 68 observed that 'it will be seen that having regard to this view taken by the supreme court, in fact in madhu limaye's case : air 1978 sc 47 : 1978 cri lj 165, the larger bench of the supreme court has expressed an opinion that the broad statement of law contained in amar nath's case needed certain .....