Finance Act 1992 Section 76 - Judgment Search Results

A.A. Salam Vs. Assistant Commissioner of Wealth

Court : Income Tax Appellate Tribunal ITAT Cochin

Reported in : (2007)106TTJ(Coch.)1140

the hon ble finance minister s speech while moving the finance bill 1992 and subsequent circular by the cbdt explaining the interpreted the provisions of section 2 ea of the wt act and brought to tax the productive assets which is never itr st 1 explaining the provisions of the finance act 1992 by virtue of which the wt act was also amended the opinion that the assessee is entitled for exemption under section 5 vi of the wt act in respect of one

Bhagwan Singh and Others Vs. Union of India and Others.

Court : Patna

statute book and section 206c has been substituted by the finance act 1992 which came into force with effect from april of the licence or was a breach of the abkari act punishable under that act because the unlicensed partner by himself 1992 which came into force with effect from april 1 1992 a division bench of this court of which one of and 206c of the income tax act read thus quot section 44ac special provisions for computing profits and gains from the

Bhagwan Singh and ors. Vs. Union of India (Uoi) and ors.

Court : Patna

statute book and section 206c has been substituted by the finance act 1992 which came into force with effect from april authority who granted any licence permit or pass under this act may cancel or suspend it a if it is transferred section 206c has been substituted with effect from april 1 1992 7 in haroon rashid v union of india 1993 1 certain goods 1 notwithstanding anything to the contrary contained in sections 28 to 43c in the case of an assessee being

Satya Pal Amrik Singh and Co. and ors. Vs. Union of India (Uoi) and or ...

Court : Punjab and Haryana

Reported in : [1997]228ITR653(P& H)

that the provisions of section 206c as amended by the finance act 1992 are not available to the income tax department of the amendment made in section 206c by the finance act 1992 the deduction of income tax at source was again 16 against the decision of this court dated september 8 1992 k k mittal and co v union of india the be noted that the provisions of sub section 1 of section 206c in relation to a buyer will not apply to

Chandigarh Distillers and Bottlers Ltd. and Patiala Distilleries and M ...

Court : Punjab and Haryana

Reported in : [2002]253ITR205(P& H)

that the provisions of section 206c as amended by the finance act 1992 are not available to the income tax department the same are ultra vires section 206c of the 1961 act and their fundamental right to carry on trade and business of the income tax act 1961 by the finance act 1992 shows that there was no significant change from the provision tendu leavesfifteen per cent explanation for the purposes of this section a buyer means a person who obtains in any sale favour of the petitioners by making the following observations page 766 before concluding on this aspect we may also refer to

ito Vs. Shri Yogi H. Aggarwal, Associated

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)278ITR116(Mum.)

view of this omission s s1 a was inserted by finance act 1992 w e f 1 4 93 to section excess of the limit specified in section 80l of the act that is the separate claim under section 80l in respect that section 64 1a was inserted by the finance act 1992 w e f 1 4 93 after this insertion minor act reliance was also placed on the provisions contained in section 10 32 of the it act according to which for

Saini and Co. Vs. Union of India

Court : Himachal Pradesh

Reported in : [2001]113TAXMAN55(NULL)

of tax at source a proviso as inserted by the finance act 1988 however clarified that a person cannot be said by the buyer is fixed by or under any state act according to the petitioners l 13 and l 13a licensees and the latter being collecting provision by the finance act 1992 section 44ac was deleted from the statute and its substantial and thus falling under the category of others for whom sections 44ac and 206c were brought into the statute book history

Saini and Co. and ors. Vs. Union of India (Uoi) and ors.

Court : Himachal Pradesh

Reported in : [2000]246ITR762(HP)

of tax at source a proviso as inserted by the finance act 1988 however clarified that a person cannot be said well as the distilleries on the other hand supported the action taken by them submitting that the law laid down in and the latter being collecting provision by the finance act 1992 section 44ac was deleted from the statute and its substantial sc of the supreme court upholding the constitutional validity of section 206c the division bench held that after deletion of section

Commissioner of Wealth Tax Vs. Cosmopolitan Hospitals (P) Ltd.

Court : Kerala

Reported in : (2003)185CTR(Ker)111; [2004]265ITR312(Ker)

scope and ambit of section 40 3 vi of the finance act 1983 regarding the computation of net wealth of a minister regarding the scope of section 40 of the finance act 1983 the amendment to section 40 3 clauses i v per cent of the net wealth by the finance act 1992 section 13 of the finance act 1960 and section 40 net wealth 20 in the year 1988 clause vi of section 40 3 of the finance act 1983 was substituted by

State Bank of Travancore Employees Union Vs. Commissioner of Wealth-ta ...

Court : Chennai

Reported in : (1998)149CTR(Mad)418; [1999]238ITR466(Mad)

..... year 1984 85 and that was limited to only closely held companies by the finance act 1992 section 40 of the finance act 1983 was omitted with effect from april 1 1993 21 the position as ..... question referred to us which arises out of the assessment for the assessment year 1975 76 in respect of the assessment of the wealth of state bank of travancore employees union .....