Finance Act 1986 Section 3 - Judgment Search Results

Agassi (Respondent) Vs. Robinson (Her Majesty's Inspector of Taxes) (A ...

Court : House of Lords

..... e g paragraph 23 of its summary submissions chapter iii of the 1988 act containing sections 555 to 557 and consolidating schedule 11 of the finance act 1986 was intended not just to provide improved collection .....

Mount Plaza Builders Pvt. Ltd. Vs. Appropriate Authority and Others

Court : Chennai

Reported in : [1992]195ITR750(Mad)

..... the income tax act 1961 hereinafter referred to as the act chapter xx c consisting of section 269u to 269uo has been introduced by the finance act 1986 section 269ua b of the act defines apparent consideration ..... of which it has received a statement under sub section 3 of section 269uc is furnished along with such document section 269ua a of the act also defines agreement for transfer which is to .....

Hiten Rashmikant Mehta and Swati Hiten Mehta Vs. Union of India (Uoi) ...

Court : Mumbai

Reported in : (2007)109BOMLR2567; (2008)214CTR(Bom)303; [2009]311ITR212(Bom)

..... no 37ee for registration on 26th september 1986 meanwhile income tax act amended by finance act 1986 section 269rr inserted to the effect that chapter ..... maharashtra employees of private schools conditions of service regulation act 3 1978 section 5 promotion to post of head master of primary ..... to be furnished to the appropriate authority under sub section 3 of section 269uc shall be in form no 37 i and .....

Commissioner of Income-tax Vs. P.A. Venkataraman

Court : Chennai

Reported in : [2000]246ITR773(Mad)

..... making the provisions of sub paragraph ii of paragraph a of part iii of the finance act 1986 applicable 12 section 64 of the act does not as contended by counsel for the assessee create any ..... of section 5 of the act nevertheless should be regarded as part of the total income 10 the words used in sub paragraph ii of paragraph a of part iii of the finance act 1986 as .....

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

..... constitution of india article 226 income tax act 1961 section 2 24 section 2 24 ix section 4 2 section 56 2 section 74a section 74a iii section 115bb section 194b and section 201 1a finance act 1986 section 115bb petitioner has been .....

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

..... section 3 was inserted by finance act 1974 with effect from 01 04 1975 sub section 1 and 2 came to be omitted and sub section 3 was amended by finance act 1986 with effect from 01 04 1987 sub section 3 ..... with effect from 01 04 1972 was omitted by finance act 1986 with effect from 01 04 1987 however sub section 3 to section 74a was inserted by finance act 1974 with effect from 01 04 1975 indicating .....

Super Spinning Mills Ltd. Vs. Commissioner of Income-tax and anr.

Court : Chennai

Reported in : [2000]244ITR814(Mad)

..... direct taxation waiving of interest sections 156 220 and 220 2 of income tax act 1961 section 3 of taxation laws continuation and validation of recovery proceedings act 1964 and finance act 1986 commissioner of income tax passed .....

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1993)45ITD500(Pune.)

..... 112 taxation 500 it has been held that the amendment to section 40 3 vi of the finance act 1983 made by the finance act 1986 was certainly curative and therefore normally could be declared as declaratory ..... the special audit party has pointed out that the amendments made by the finance act 1988 in section 3 of finance act 1983 by inserting proviso are operative from the assessment year 1989 90 as .....

Commissioner of Income Tax-i Vs. Vardhman Polytex Limited

Court : Punjab and Haryana

Reported in : (2008)214CTR(P& H)561; [2008]300ITR186(P& H)

..... relevant to add here that proviso to section 36 1 iii was added vide finance act 2003 and the explanation 8 to section 43 1 was added by finance act 1986 w e f april 1 1974 the ..... notes on clauses for addition of proviso to section 36 1 iii and .....

Commissioner of Income-tax Vs. Appollo Tyres Ltd.

Court : Kerala

Reported in : [1999]237ITR706(Ker)

..... same business 48 we have considered the matter section 32ab inserted by the finance act 1986 with effect from april 1 1987 sub sections 1 2 and 3 thereof relevant for the purpose of this case ..... on the provisions relating to direct taxes contained in the finance bill 1986 paragraph 17 thereof relates to section 32ab under paragraph 17 3 it is stated as follows page 25 the new scheme .....