Court : Allahabad
Reported in : (2005)198CTR(All)410
..... the explanation to section 9(1)(ii) was introduced by the finance act, 1983 w.e.f. ..... the present income-tax reference is at the instance of the department under section 256(1) of the it act, 1961, hereinafter referred to as 'the act' against the order of the tribunal, dt. ..... pgnatale : [1980]124itr391(guj) , wherein it was held by gujarat high court that in order to attract section 9(1)(ii) of the act, the liability to pay must arise in india. ..... placing reliance upon section 9(1) of the act it was submitted that the salary paid to the foreign technicians was earned and accrued in india and, therefore, it was taxable in india. ..... there is no dispute that these foreign technicians worked in india at the site of bhel.section 9(1)(ii) of the act reads as follows :'9. ..... , 1983 for the asst. ..... these rulings are with reference to section 9(1)(i) of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : (2003)180CTR(All)530; [2003]259ITR513(All)
..... inserted by the finance act, 1983, and given effect ..... to in clause (a) or clause (b) of this section is allowed in computing the income referred to in section 28 of the previous year (being a previous year relevant to the assessment year commencing on the 1st day of april, 1983, or any earlier assessment year) in which the liability to pay such sum was incurred by the assessee, the assessee shall not be entitled to any deduction under this section in respect of such sum in computing the income ..... -89, and, therefore, both the learned income-tax commissioner (appeals) and the learned tribunal have not correctly appreciated the provisions contained in section 43b of the act which permits deduction of sums paid in the year in which such sum is actually paid by the assessee. ..... in the assessment year 1988-89 which was not allowed by the assessing officer on the ground, inter alia, that in view of the provisions contained in section 43b of the act, the claim of deduction towards payment of customs duty is permissible only, in which the actual payment is made. ..... appeal is as to whether in view of the provisions contained in section 43b of the act, the assessee can claim deduction for the sum paid against the customs duty in the ..... relying on the aforesaid two judgments it is urged that in view of section 43b of the act, the sum paid towards tax, duty cess or fee under any law shall be allowed in computing the income referred to in section 28 of that previous year in which such sum is actually .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]144TAXMAN168(All)
..... whether on the facts and in the circumstances of the case, the tribunal was right in holding that the explanation inserted by finance act, 1983 with effect from 1-4-1979 to section 9(1)(ii) could not be applied to assessment earlier to the assessment year 1979-804. ..... it has been further held that explanation inserted by finance act, 1983 with effect from 1-41979 to section 9(1)(ii) of the act could not be applied to the assessment earlier to the assessment year 1979-80. ..... orderprakash krishna, j.the income tax appellate tribunal, allahabad has referred the following questions of law under section 256(1) of the income tax act, 1961, hereinafter referred as the act for the opinion of this court:'1. ..... whether on the facts and in the circumstances of the case, the tribunal was right in holding that the living allowance was a special allowance liable to be exempt under section 10(14) of the income tax act, 19615. ..... facts and in the circumstances of the case, the tribunal was right in holding that income computable under the head 'salary' was not liable to tax under section 4 read with section 5(2) of the income tax act, 19612. ..... income tax officer examined the question whether the payment made to the assessee at america by kil for the service rendered in india can be treated as payment of salary to the assessee within the provisions of section 9(1)(ii) of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : [1998]229ITR23(All)
..... then with effect from april 1, 1984, the following proviso was added by the finance act, 1983: ' provided that nothing contained in this clause shall apply if for any period during the previous year - (i) any sums by way of contributions received by the association are invested or deposited after the 28th day of february, 1983, otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 ; or (ii) any funds of the association invested or deposited before ..... the 1st day of march, 1983, otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 continue to remain so invested or deposited after the 30th day of november, 1983, or (iii) any shares in a company (not being a government company as defined in section 617 of the companies act, 1956 (1 of 1956), or a corporation established by or under a central, state or provincial act) are held by the association after the 30th day of november ..... not doing any research and that in spite of repeated opportunities it did not submit its accounts and annual returns of its scientific research activities as required by the last approval contained in the notification dated october 22, 1983, copy of which has been annexed to the writ petition as annexure-4 and that for this reason the prescribed authority was authorised to cancel the approval with retrospective effect. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1986)15ITD490(All.)
..... issued by the cbdt which is in the nature of explanatory notes on the provisions relating to direct taxes in the finance act, 1983.paragraph 11.4 of this circluar, which is relevant, reads as under : the amendment takes effect retrospectively from april 1, 1979 ..... we are also in agreement with the stand of the assessees that the explanation inserted by the finance act, 1983, with effect from 1-4-1979 to section 9(1)(ii) cannot be applied to an assessment earlier to the assessment ..... was that with the insertion of the explanation to section 9(1)(ii) by the finance act, 1983, any doubt, if there was one, has also been cleared. ..... been added by the finance act, 1983, with effect from 1-4-1979 ..... only by way of explanatory notes to the provisions of the finance act, 1983. ..... only to curtail this interpretation that explanation was added by the finance act, 1975 and that too with retrospective effect from 1-4-1962, ..... wanted that the explanation should be treated as further retrospective, it could have very well made a provision like that as was done in the case of explanation to section 10(14) of the act, which was specifically made retrospective from the very beginning the act had come on the statute.he was also cirtical of the plea of the learned departmental representative shri upadhyay that the matter should be restored or set aside for reconsideration by the ..... out that subsequently an explanation to the above section was inserted by the finance act, 1975, with retrospective effect from 1-4-1962. .....
Tag this Judgment!Court : Allahabad
Reported in : [2010]186TAXMAN460(All)
..... the finance act, 1983 with effect from 1st april, 1984, legislature has omitted the words 'not involving the carrying on of any activity for profit' from section 2(15) of the act. ..... allowances including allowances for leave, gratuities, compassionate allowance, medical aid and contributions towards provident fund and pensions of the officers and servants employed by or for it;(iii) expenses of and incidental to elections under this act;(iv) the principal amount of or interest on loans and advances referred to in clause (x) of sub-section (2) of section 16;(iv-a) the rent of and taxes on any land and building in possession of the committee;(v) expenses on collection, maintenance, dissemination and supply ..... the proviso to clause (a) has been substituted by the finance act, 1991 with effect from 1-10-1991 and provides that if an application for registration of the trust is made after the specified period, the commissioner may register the trust or institution from the date of creation of ..... after the amendment in section 10(20) brought by the finance act, 2002, the assessees were required to get registration under section 12a with effect from ..... the applicant had itself submitted that it was aware of the fact that section 10(29) was omitted and since it wanted exemption under section 11 of the act, it should have filed the application for registration immediately after the finance act, 2002 came into force i.e. ..... and 10(29) were deleted by the finance act, 2002 with effect from 1-4-2003. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1986)19ITD360(All.)
..... was, therefore, of the view that it could not be allowed as a deduction in terms of section 43b of the act inserted by the finance act, 1983, with effect from 1-4-1984. ..... this section states that notwithstanding anything contained in any other provision of the act, a deduction otherwise allowable under the act in respect of any sum payable by the assessee by way of tax or duty under any law for the time being in force shall be allowed (irrespective of the previous year in which the liability to pay such ..... it was held that section 10(2a) of the indian income-tax act, 1922 ('the 1922 act') corresponding to section 41(1) of the 1961 act can be applied only if two conditions are satisfied, firstly, it must be shown that an allowable for deduction has been made in this assessment in respect of a loss, expenditure or trading liability, and, secondly, the ..... it was held in this case that the word 'discontinued' in section 25(3) of the 1922 act, means only a complete cessation of the business and does not include the case of discontinuance of the business by the person formerly carrying it on as a result of the transfer or assignment of that business to another person, who thereafter ..... the supreme court in hukumchand mohanlal's case (supra) held that the act did not contain any provision making the successor in business or legal representative of an assessee to whom an allowance had already been granted, liable to tax under section 41(1) in respect of the amount remitted and received by .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1989)28ITD85(All.)
..... this argument was repelled by the income-tax officer in view of the provisions of section 37(5) of the act inserted by the finance act, 1983 with retrospective effect from 1-4-1979. ..... for the above reasons, i answer the question referred to me as below: on the facts and in the circumstances of the case, the assessee was indeed allowed deductions within the meaning of section 41(1) of the income-tax act, 1961 in the earlier years in respect of the sales tax payable by it to the government.the case will now go back to the bench, which originally heard the appeal for being disposed of in accordance with the provisions of ..... order dated 20-10-1987 answered the question, referred to him as under: on the facts and in the circumstances of the case, the assessee was indeed allowed deductions within the meaning of section 41(1) of the income-tax act, 1961 in the earlier years in respect of the sales tax payable by it to the government.the case was sent to the bench for being disposed of in accordance with the provisions of the ..... , which has not been specifically brought out either by the ito or on behalf of the appellant, is whether or not if the amount is not assessable under section 41(1) of the it act, 1961, it is assessable in this year for any other reason in terms of any other provision of the act he agreed with the submissions of the counsel for the assessee that provisions of section 41(1) could be applied only when an allowance or deduction had been made in an earlier assessment year .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)226CTR(All)606
..... scope of the definition was changed for the it act, 1961, specially after an amendment in section 2(15) by the finance act, 1983, w.e.f. ..... by the finance act, 1983, w.e.f. ..... the learned counsel for the petitioner has submitted that the registration under section 12a of the act is an elaborate procedure and is not just a mere formality and the recognition once granted cannot ordinarily be withdrawn and in the present case, all the aims and objects of the petitioner's ..... the order cancelling the registration granted to a trust or institution under section 12aa of the act being a quasi-judicial order does not fall within the category of orders mentioned under section 21 of the general clauses act, 1897, which provides that the power conferred on an authority empowers to issue orders including the power to rescind such orders and the cit would not have power to rescind the order ..... regarding the power vested with the cit to cancel the registration under section 12a of the act, he submitted that the right to conduct the proceeding for cancellation in accordance with law cannot be denied to the department as per the ratio laid down in the case of ..... the sense in which the word 'education' has been used in section 2(15) of the act is the systematic instruction, schooling or training given to the young in preparation for the ..... , the registration was granted under section 12a of the act after a due enquiry as provided under the act for the assessment years under consideration (2000-01 and 2001 .....
Tag this Judgment!Court : Allahabad
Reported in : [2008]303ITR242(All)
..... the applicant submitted that explanation 2 which was inserted with effect from april 1, 1976, by the finance act, 1983, widened the scope of the words 'entertainment expenditure' as expenses and, therefore, the limits provided under sub-section (2a) of section 37 of the act would not be applicable. ..... having heard learned counsel for the parties we find that after the insertion of explanation 2 in section 37(2a) of the act the definition of the words 'entertainment expenditure' has been widened and the words 'entertainment expenditure' which normally did not include hospitality of other normal courtesies, as held by the apex court in the case ..... tribunal was correct in holding that the expenditure on distribution of sweets, dry fruits and gift packs on the eve of deewali being business expenditure could not be allowed under section 37 of the income-tax act but its allowability was to be restricted under section 37(2a) of the act being expenditure in the nature of entertainment?2. ..... appellate tribunal, allahabad, has referred the following two questions of law under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), for the opinion to this court:1. ..... however, submitted that after insertion of explanation 2 to section 37 of the act, the scope of entertainment expenditure has been widened and, therefore, hospitality of every kind is to be included in the word 'entertainment' and the expenditure has to be limited as provided under sub-section (2a) of the act. .....
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