Court : Guwahati
..... whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the explanation added to section 9(1)(ii) of the income-tax act, 1961, by the finance act, 1983, with retrospective effect from april 1, 1979, was only procedural in nature and as such applicable to the assessee's case ?5. ..... the implication of the explanation added to the section by the finance act, 1983, shall be discussed after the main question has been answered.7. ..... when the aforesaid decision was brought to the notice of the tribunal it referred to the explanation added to section 9(1)(ii) of the act by the finance act, 1983. ..... on the question of salary, the tribunal took the view that the same had been earned in india and as such was taxable under the provisions of section 9(1)(ii) read with the explanation inserted in the act by the finance act, 1983.6. ..... this explanation though inserted in the act in 1983 was made effective from april 1, 1979 ..... daily allowance paid to the assessees was held to be not exemptable under section 10(14) of the act and the value of the rent-free furnished accommodation was also held to be liable to tax. ..... ' in this connection reference was also made to section 9(1)(ii) of the act wherein salary payable by the government to a citizen of india for service outside india was also deemed to be an income accruing or arising in ..... answer to the question depends on, in view of the provisions in section 9(1)(ii) of the act, whether the salary was earned in india. .....
Tag this Judgment!Court : Guwahati
..... , section 43b of the income-tax act, 1961, as insertged by the finance act, 1983, with effect from april 1, 1984, which provides that certain liabilities can be deducted only on actual payment).'12. ..... this appeal has been filed by the revenue under section 260a of the income-tax act, 1961 against the order dated 20.2.2001 passed by the income-tax appellate tribunal, gauhati bench, guwahati in ita no. ..... regarding charging of additional tax under section 143(1a) of the act, the appellate authority held that there was no justification in charging the same as the income of the assessee was still at a loss after making the adjustment.6. ..... facts and in the circumstances of the case, the tribunal was justified and correct in law in holding that no additional tax is impossible when total taxable income is lost after adjustment made under section 143(1)(a) of the act, in spite of the amended provision of sub-section (1a) of section 143 of the act effective from 1.4.1980?regarding question no. ..... this is recognised in trade circles and there is nothing in the bonus act which prohibits such a practice. ..... the assessing officer also charged additional tax under section 143(1a) of the act on the assessee to the extent of rs. ..... the respondent herein is an assessee under the income-tax act, 1961, hereinafter called as the act. ..... the assessing officer added the said contingent liability to aseb to the book profits of the assessee for computation of income under section 115j(a) of the act. .....
Tag this Judgment!Court : Guwahati
Reported in : [2002]257ITR694(Gauhati)
..... , section 43b of the income-tax act, 1961, as insertged by the finance act, 1983, with effect from april 1, 1984, which provides that certain liabilities can be deducted only on actual payment).'12. ..... this appeal has been filed by the revenue under section 260a of the income-tax act, 1961 against the order dated 20.2.2001 passed by the income-tax appellate tribunal, gauhati bench, guwahati in ita no. ..... regarding charging of additional tax under section 143(1a) of the act, the appellate authority held that there was no justification in charging the same as the income of the assessee was still at a loss after making the adjustment.6. ..... facts and in the circumstances of the case, the tribunal was justified and correct in law in holding that no additional tax is impossible when total taxable income is lost after adjustment made under section 143(1)(a) of the act, in spite of the amended provision of sub-section (1a) of section 143 of the act effective from 1.4.1980?regarding question no. ..... this is recognised in trade circles and there is nothing in the bonus act which prohibits such a practice. ..... the assessing officer also charged additional tax under section 143(1a) of the act on the assessee to the extent of rs. ..... the respondent herein is an assessee under the income-tax act, 1961, hereinafter called as the act. ..... the assessing officer added the said contingent liability to aseb to the book profits of the assessee for computation of income under section 115j(a) of the act. .....
Tag this Judgment!Court : Guwahati
..... section 43b introduced by the finance act, 1983, with effect from april 1, 1984, provides, inter alia, that a deduction 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 from ..... , learned counsel for the respondents, has contended that the taxes collected by the assessee formed part of the business or trading receipts and, therefore, they were to be included as income under section 28 of the income-tax act, and as such, the addition was rightly made. ..... 21,69,602 remains still to be paid on june 30, 1983. ..... 28,955 remains still to be paid on june 30, 1983. ..... it appears that the addition was made in view of the provisions under section 43b of the income-tax act. .....
Tag this Judgment!Court : Guwahati
..... section (5) of section 37 has been inserted in the finance act, 1983, with retrospective effect from april 1, 1979. ..... at the instance of the revenue, the following two questions have been referred by the income-tax tribunal under section 256(1) of the income-tax act, 1961 (for short, 'the act'), for opinion of this court : '(i) whether the tribunal did not err in facts as well as in law in deleting the disallowance of ..... that case the question has to be referred under section 256(1) of the act in that manner and only then the high court can answer it. ..... being repairing expenses of the directors' bungalow and its furniture when the same expenses clearly come within the mischief of sub-section (5) of section 37 of the income-tax act, 1961 ? ..... ltd : [1987]164itr673(cal) which was rendered before the enactment of sub-section (5) of section 37 of the act. ..... observed thus : 'the bungalow was not treated as a guest house and expenses on the maintenance of the said bungalow was allowed to be as business expenditure and not covered by the mischief of the provisions of section 37(4) of the act.' 9. ..... allowing the deduction, held that the bungalow was not treated as a guest house and, therefore, the expenses on the maintenance of the said bungalow did not come within the mischief of section 37(4) of the act. ..... assessing officer disallowed those expenses holding that the expenses were pertaining to a guest house and, therefore, such allowances were not maintainable under section 37(4) of the act. .....
Tag this Judgment!Court : Guwahati
..... whereas it has been considered that the assessment orders passed by the superintendent of taxes for the periods ending september 30, 1981, march 31, 1982, september 30, 1982, march 31, 1983 and september 30, 1983 under the assam finance (sales tax) act, 1956 are erroneous in so far as it was prejudicial to the interest of the revenue, you are therefore asked to appear before the undersigned on december 15, 1997 at 11 ..... in view of the specific provisions under the assam finance (sales tax) act, 1956 since repealed and provisions of rule 36 read with section 41 of the assam general sales tax act, 1993, we have no hesitation to hold that the jurisdiction of entertain to suo motu is available to the competent authority within a period of eight years from the date of final assessment order or date of final disposal of the revision, if ..... assessment for the period september 30, 1983 was completed by the superintendent of taxes, unit-d, guwahati, under section 9(3) of the assam finance (sales tax) act, 1956 on march 15, 1984. ..... the present case, the assessment was made under section 9(3) of the assam finance (sales tax) act, 1956 and under section 12 of the said act which has been repealed on july 1, 1993. ..... was a registered dealer under the assam sales tax act, 1947 and assam finance (sales tax) act, 1956. ..... notice under section 36 of the assam general sales tax act, 1993 for the periods ending september 30, 1981, march 31, 1982, september 30, 1982, march 31, 1983 and september 30, 1983. .....
Tag this Judgment!Court : Guwahati
..... to the dealer including the ' 'petitioner' who has not been empowered to issue such directions either under rule 74 of the assam finance (sales tax) rules or under any other provisions of the assam finance (sales tax) act, 1956, hereinafter referred to as 'the act' and 'the rules', to impose a permit for the dealers intending to import finance tax goods from outside the state of assam by road transport; (b) the authority has no such power to direct the dealers ..... the petitioner is also a registered dealer under the central sales tax act, 1956, the assam finance (sales tax) act, 1956, and the assam sales tax act, 1947, for the purpose of purchasing, selling and storing the goods aforementioned.3. ..... 217 of 1981) [1983] 52 stc 354 and has submitted that the form mentioned therein was issued under form xiv of the assam finance (sales tax) act, 1956, which was made annexure b with annexure c. ..... and date---(11) name and address of the owner of the vehicle by which the goods are carried---(12) remarks (if any)---i/we hereby declare that i/we am/are registered under the assam finance (sales tax) act, 1956, holding certificate no. .....
Tag this Judgment!Court : Guwahati
..... [1978] 41 stc 394, the supreme court while considering whether atukulu (parched rice) and muramaralu (puffed rice) are 'rice' within the meaning of entry 66(b) of the andhra pradesh general sales tax act, 1957, gave a broad enough interpretation of the term 'rice' in accordance with the common sense rule of interpretation and held that the term 'rice' as ordinarily understood is wide enough to include both parched ..... ' taxable at the rate of 8 paise in a rupee without considering the fact that cereals and pulses in all its forms are exempted from payment of sales tax vide entries 6 and 48 of schedule i of 'the act 1993', the superintendent of taxes failed to appreciate that the entries are very wide to cover the cereals and pulses in all its forms and the said items namely, seeds can be said to be one of the ..... in ghasi ram hari ram [1972] 30 stc 88, the delhi high court construing entry 1 of the second schedule to the bengal finance (sales tax) act, 1941, as extended to delhi, which exempted from taxes all cereals including all forms of rice (except when sold in sealed containers), held that the expression ' ..... seed industry for production and sale is regulated under the seeds act, 1966 and rules and the seeds control order, 1983. ..... )1scc391 , to specify whether wheat is different from 'wheat seed' before it is chemically treated and converted into certified seed after undergoing multiple processes in seed industries regulated under the seeds act, 1996, rules and seeds control order, 1983. .....
Tag this Judgment!Court : Guwahati
..... contractor shall be liable to pay "service tax" on the gross amount charged for the construction services provided, to the builder/promoter/ developer under "construction of complex" service falling under section 65(105)(zzzh) of the finance act, 1994.if no other person is engaged for construction work and the builder/promoter/developer undertakes construction work on his own without engaging the services of any other person, then in such cases in the absence of service ..... asserting that the petitioner-company does not render any taxable service and is not engaged in any such activities, which can make it liable to pay 'service tax', under the finance act, 1994, the petitioners, in the present writ application, have challenged, as already indicated above, the legality and validity of the impugned notice and the very jurisdiction of the authority concerned to issue such a ..... have resisted the writ petition by filing an affidavit, their case being, briefly stated, as under:(i) as per the definition of 'construction of complex service', appearing in section 65(105)(zzzh) of the finance act, 1994 (as amended), since the petitioner-company is providing service to its clients, the service, so provided by them, is taxable under 'service tax'. ..... this court in a catena of decisions has held that the circulars issued under section 37b of the finance act, 1944 are binding on the department and the department cannot be permitted to take a stand contrary to the instructions issued by .....
Tag this Judgment!Court : Guwahati
..... , whether the petitioners are entitled to invoke the doctrine of promissory estoppel to claim a right to exemption from payment of additional duty of excise imposed by the finance act, 2003.learned counsel for the petitioners asserts that in the office memorandum dated 24.12.1997 laying down the government policy to provide incentives, there is a clear and unequivocal promise on the part of the central government to ..... consequently, this court has no hesitation in allowing the writ petitions by declaring that the petitioners are not liable to pay the additional duty of excise imposed by the finance act, 2003 and therefore would be entitled to all consequential reliefs including refund of duty paid, as may reasonably flow to them in law. ..... the apex court answered the question in the negative holding that in view of the provisions of section 32(4) of the finance act, 1978, the source of power to exempt the special duty would be traceable to rule 8(1) read with section 32(4) of the finance act, 1978 which would require the exemption notifications to recite and record the said facts. ..... 33/99 and further as the levy of additional excise duty by the finance act of 2003 is for the purposes of creation of a special fund for development of the tea industry, the instant writ petitions have been filed seeking appropriate intervention of the court in the matter so as to facilitate the refund of the .....
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