Judgment Search Results Home > Cases Phrase: finance act 1983 section 29 omission of section 80mm Sorted by: old Page 1 of about 1,334 results (0.101 seconds)

Chapman Vs. Houston Welfare Rights Organization

Court : US Supreme Court

..... of 30 days in any 1-month period, in the case of a needy child under the age of 21 who is (or, within such period as may be specified by the secretary, has been) living with any of the relatives specified in subsection (a)(1) of this section in a place of residence maintained by one or more of such relatives as his or their own home, but only where such child is without available resources, the payments, care, or services involved are necessary to avoid destitution of such ..... "an interlocutory or permanent injunction restraining the enforcement, operation or execution of any state statute by restraining the action of any officer of such state in the enforcement or execution of such statute or of an order made by an administrative board or commission acting under state statutes, shall not be granted by any district court or judge thereof upon the ground of the unconstitutionality of such statute unless the application therefor is heard and determined by a district court of three judges ..... explained that this initial version "certainly is not sufficiently comprehensive to include all covered by the first section of the 'ku-klux act' of april 20, 1871, and the omission is not elsewhere supplied. . . ..... . justice white has taken a contrary view, however, and has concluded that, because the statute now codified as 1983 includes the words "and laws," it provides a private cause of action for the deprivation, under color of state law, of any ..... ..... ..... ..... ..... ..... .....

income-tax Officer Vs. Hydle Constructions (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1983)6ITD575(Delhi)

..... in other words, a company engaged in construction of a building, road, dam, bridge or other structures would get the benefit under the finance act, 1983, even if they do not involve the company in manufacturing or processing of goods to a substantial extent. ..... the main points involved in these appeals are common and they relate to the assessee's claim for being treated as an industrial company as defined in section 2(9)(c) of the finance act, 1976 (similar in other years finance acts) and the claim of the assessee for relief under section 80j of the income tax act, 1961 ('the act'). ..... the departmental representative tried to strengthen his case by referring to the change in the definition of 'industrial company' in the finance act, 1983. ..... of the assessee, in later assessment years, namely, 1977-78 and 1978-79, the commissioner (appeals) has held that the assessee was not an industrial company for the purposes of concession in the rate of tax under the finance act.however, the assessee's claim for being treated as an industrial undertaking under sections 80j and 80hh of the act was accepted by the commissioner (appeals) in both the years. ..... if two definitions are similar, the same meaning should be given but if there are certain distinguishing features like omission of a requirement or addition of some term, the significance of such omission or addition has also to be kept in view. .....

Andhra Sugars Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1986)LC459Tri(Chennai)

..... considering the purport and scope of section 47 of the finance act '82 vis-a-vis section 11(a) of the act has held that the finance act merely sets out that recovery or refund of duties of excise shall be made as if the amendment had been in force at all material times and does not give a go by to other provisions of the central excises and salt act, 1944' and that the provisions of section 11(a) are not over-rided by amending act or by taking the amendment ..... we cannot read section 51 of the finance act to mean that the levy and collection can be made for past deemed clearances by ignoring the other provisions of the act and the rules.we also cannot accept the learned solicitor general's argument that section 51 of the finance act should be read as limited to actions postulated by clause (a) to (d) only and not permit levy of ..... deemed to have been validly made as if the amendment made by sub-section (1) of section 47 of the finance act, 1982 had been in force at all material times and recovery of the same would follow as a consequence in terms of section 47(2) of the finance act, 1982. ..... the learned consultant for the appellant submitted that section 47(2)(d) of the finance act, 1982 cannot be made applicable to recover the differential ..... the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.5. ..... india reported in 1983 elt 239 (del .....

income-tax Officer Vs. Quality Wines

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1989)31ITD163(Hyd.)

..... in the second spell sub-sections (3a) to (3d) were introduced into section 37 by finance act, 1983, with effect from 1-4-1984 and they stood omitted by the finance act 1.985 with effect from 1-4-1986. ..... we are concerned with section 37(3a) introduced by the finance act, 1983.these two provisions are entirely different and has nothing to do with each other. ..... the third reason was sub-section (3a) of section 37 as introduced by the finance act, 1983 w.e.f. ..... of section 37 was introduced by the finance act, 1983, with effect from 1-4-1984. ..... in the first spell they were inserted by section 8 of the finance act, 1978 with effect from 1-4-1979 and they were omitted by section 10 of the finance act, 1980 with effect form 1-4-1981. ..... this is exactly the reason why the expression 'without prejudice to the provisions of sub-section (3)' has been utilised in sub-section (3a).therefore it can be seen that the madras bench in the above case said only to have examined the ambit of the sub-section (3) vis-a-vis sub-section (3a) and does not even touch upon the aspect of what is advertisement and what is publicity and sales promotion expenses. ..... besides, he submitted the provision considered by the madras bench was entirely different from the provisions now applicable, the madras bench was considering section 37(3a) as it stood before its omission by the finance act, 1980. .....

Collector of Central Excise Vs. Falcon Tyres Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(91)ELT649TriDel

..... the period mentioned in the original provision was two years and that was reduced to one year by finance act, 1984.however on the day the collector passed the order under section 35e(2) of the act, the period stipulated under section 35e(2) of the act was two years and he had passed the order within the period stipulated two years.4. ..... section 35a of the act he could not demand an assessee to repay an amount erroneously refunded unless the assessee is given notice within the time limit specified under section 11a of the act and since the appellate authority had issued notice to the assessee on 26-12-1983 which was received by the assessee on 27-12-1983, the notice was not issued within the time limit of six months stipulated under section 11a of the act and therefore the application under section 35e(4) of the act ..... appellant may be allowed to go into any grounds not specified in the grounds of appeal if the collector (appeals) is satisfied that the omission was not wilful or reasonable. ..... "(2) the collector of central excise may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority to apply to the collector (appeals) for the determination of such points arising out of the .....

Kandasamy Vs. Valluvar Financiers Represented by Its Managing Partner, ...

Court : Chennai

Reported in : (1998)1MLJ500

..... of the petition was a partner or cotrustee with the insol-vent, or was jointly bound or had made joint contract with him or any person who was surety for him.it is seen that under sub-section (3) of section 44, provincial insolvency act a person who is jointly bound or had made any contract with the insol-vent or a partner 3on the date of the presentation of the petition is liable in spite of the insolvent's discharge under sub ..... a surety is no doubt discharged under section 134 of the indian contract act by any contract between the creditor and the principal-debtor by which the principal-debtor is released or by any act or omission of the creditor, the legal consequence of which is the discharge of the principal-debtor, but a dis-charge which the principal-debtor may secure by operation of law in bankruptcy for in liquidation proceedings in the case of a company) ..... but the wording of this sub-section makes it clear that a surety comes within the meaning of sub-section (3) because obviously a surety is one who is jointly liable with the ..... the provisions of sections 133 to 139 of the contract act, referred to above, apply only where the rights of the parties have not crystallised and merged in a decree of the ..... under section 128 of the indian contract act, the, liability of the surety is co-extensive with that of the principal-debtor unless it is otherwise provided by the ..... finance pvt ..... emakulam : [1983]1scr561 , wherein it has been held as follows:the fact the company liquidation .....

T. I. and M. Ltd. Vs. Assistant Commissioner of Wealth

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (2000)73ITD180(Chennai)

..... the further plea was that the amendment that was made by the finance act, 1988 was with a view to remove certain unintended hardships caused by the enactment made by finance act, 1983. ..... the plea as raised in this appeal is that the said section that was amended by the finance act, 1988 had extended the exemption to the buildings that are owned by the company and used by it for the residence of its employees without any restriction to the salary that are paid to such employees, is to be applied ..... we accordingly reproduce the said section as it was enacted, followed by the amendment that was made by the finance act, 1988. ..... a proviso which is inserted to remedy unintended consequences and to make the provisions workable, a proviso which supplies an obvious omission in the section and is required to be read into the section to give the section a reasonable interpretation, requires to be treated as retrospective in operation'. ..... but, unless the amendment specifically indicates that it is to be given retrospective operation, the section shall have effect prospectively.if assessments are completed based on the provisions that existed on the statute book, by means of subsequent amendment, reopening of the assessment are not permissible unless the amendment specifically states that it is ..... under the existing provisions, wealth-tax is leviable even in the cases, where the assets specified in the section are held as stock-in-trade or are used for industrial purposes.8. .....

Bhagwan Dass Khanna Enterprises Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2001)78ITD151(Delhi)

..... on which section 43b was inserted by the finance act, 1983. ..... view to securing the benefit under section 80hhd for all the segments of the tourism industry, section 80hhd was amended by the finance act, 1991, w.e.f.1-4-1992, by inserting, inter alia.explanation to sub-section (2) and sub-section (2a), which read as under:-- ..... let us now analyze the nature of the amendments made in section 80hhd by the finance act, 1991 in the light of the legal propositions set out ..... provision is retrospective or not.9.1 on a careful consideration of the facts and circumstances of the case in its entirety and in view of the foregoing discussion we hold that the above referred amendments made by the finance act, 1992 by introducing explanation to section 80hhd(2) and sub-section (2a) are retrospective in nature. ..... " if the amendment in section 80hhd, introduced by the finance act, 1991 is considered in the light of the above propositions, it would emerge that the same having been introduced to remedy unintended consequences, has to be ..... inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the section and is required to be read into the section to give the section a reasonable interpretation, requires to be treated as retrospective in operation, so that a reasonable interpretation can be given to the section as a whole. ..... act is generally passed to supply an obvious omission or to clear up doubts as to the meaning of the previous act .....

Asian Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2002)81ITD127(Delhi)

..... rendered to the foreign tourists.with regard to the provisions of sub-section (2a) inserted by the said finance act, i am of the view that this is only a machinery provision for allowing the correct amount of deduction under the above section.in this particular case, there is no doubt about the genuineness of ..... in section 64 by the finance act, 1979, though not in terms retrospective, serves as a parliamentary exposition of the meaning of the word 'income' as used in the unamended section, for, that word, in the context of section 64, ..... finance act, 1979 which reads as follows : "for the purpose of this section ..... the p&l a/c of the previous year in respect of which the deduction is to be allowed and credited to a reserve account to be utilised for the purposes of the business of the assessee in the manner laid down in sub-section (4) : provided that a hotel or, as the case may be, a tour operator approved-by the prescribed authority on or after the 30th day of november, 1989, and before the 1st day of october, 1991, shall be deemed to ..... account; and (viii) to examine whether a proviso/provision is intended to remedy unintended consequences and to make the existing provision workable, a proviso which supplies an obvious omission and which is required to be read into the section to give it a reasonable interpretation and under both the aforesaid situations a retrospective effect is to be given.39. ..... badri prasad agarwal (1983) 142 itr 353 (mp) which has been referred to with approval .....

Deputy Commissioner of Income Tax Vs. Shree Vallabh Glass Works Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

..... the provisions of section 43b were inserted by the finance act, 1983. ..... made during the previous year merely because there was a delay in making payments thereof in the year under consideration.the omission of words "during the previous year" make it abundantly clear that the object of section 43b and second proviso thereto is not to disallow delayed payments made during the previous year but it only provides that the payment of pf liability outstanding at the end of the year will be allowed as deduction if such ..... it was observed that a proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the section and is required to be read into the section to give the section a reasonable interpretation, requires to be treated as retrospective in operation, so that a reasonable interpretation can be given to the section as a whole. ..... a proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the section and is required to be red into the section to give the section a reasonable interpretation, requires to be treated as retrospective in operation, so that a reasonable interpretation can be given to the section as a whole." 10. ..... the significance of the omission of this expression "during the previous year" in second proviso to section 43b will be discussed in later part of this order.7. .....