Finance Act 1992 Section 76 - Judgment Search Results
Home > Cases Phrase: finance act 1992 section 76 Year: 1997 Page 1 of about 581 results (0.72 seconds)Satya Pal Amrik Singh and Co. and ors. Vs. Union of India (Uoi) and or ...
Court: Punjab and Haryana
Decided on: Mar-14-1997
Reported in: [1997]228ITR653(P& H)
basis of the amendment made in section 206c by the finance act 1992 the deduction of income tax at source was provisions of sections 44ac and 206c of the income tax act 1961 were unduly harsh and arbitrary in their application to 275a l 92 it b dated 20th august 1992 see 1992 197itr170 delhi regarding collection of income tax at source under and not for trading purposes the provisions of this sub section shall not apply so long as the certificate is in
Tag this Judgment! Ask ChatGPTKaram Chand Thaper and Bros. Vs. Deputy Commissioner of Income Tax
Court: Kolkata
Decided on: Oct-28-1997
Reported in: (1998)61TTJ(Cal)576
..... entertainment expenditure and hence allowable under section 37 of the act on the other hand learned ..... retrospective in operation memorandum explaining provisions in finance no 2 bill 1996 may be usefully ..... accounting year relevant to the assessment year 1992 93 learned counsel for the assessee submitted ..... supplied 11 as regards cops numbering 8 76 400 learned commissioner appeals accepted in the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Bombay Etc. Vs. M/S. Podar Cement Pvt. Ltd ...
Court: Supreme Court of India
Decided on: May-27-1997
Reported in: AIR1997SC2523; [1997]226ITR625(SC); JT1997(5)SC529; 1997(4)SCALE271; (1997)5SCC482; [1997]Supp1SCR394
..... subsequent amendment to section 27 of the act the said amendment was introduced to section 27 of the act by the finance act 1987 by ..... of the patna high court in civil appeal nos 5874 76 of 1983 however those appeals were dismissed as withdrawn ..... bennion statutory interpretation second edition 1992 page 105 the learned author says declaratory acts a declaratory act or enactment declares what the .....
Tag this Judgment! Ask ChatGPTNew Brightways School Samiti Vs. Rajasthan Housing Board and ors.
Court: Rajasthan
Decided on: Apr-22-1997
Reported in: AIR1998Raj183; 1997(2)WLC527; 1997(1)WLN551
appellant was arrested on 30 11 1998 when the 1986 act was in force and under clause h of section 2 mts of land vide allotment letter dated 17 1 l 1992 annexure 7 this land adjoins to the land which was the enactment of the juvenile justice act 2000 that in section 2 k a juvenile or child was defined to mean
Tag this Judgment! Ask ChatGPTChotubhai Vs. Union of India and ors.
Court: Delhi
Decided on: Dec-17-1997
Reported in: 74(1998)DLT789
disclosure of income scheme 1997 enacted and introduced by the finance act 1997 procedures by the voluntary disclosure of income rules outlying suburbs were searched under section 132 of income tax act 1961 hereinafter i t act for short consequent to the tax act 1961 which in our opinion is entirely misconceived section 119 of the act contemplates orders instructions and directions being
Tag this Judgment! Ask ChatGPTMahaveer Enterprises Vs. Union of India and ors.
Court: Rajasthan
Decided on: Apr-30-1997
Reported in: (1997)143CTR(Raj)252
sale of agricultural land the insertion of explanation by the finance act 1989 which was only clarificatory in nature could not introducing the explanation in s 2 1a of the it act of 1961 by the amendment act of 1989 is not for grant of stay to the ito dt 30th march 1992 was made annexure 15 16 copy of order dt 25th therefore legislative competence of parliament in introducing the explanation to section 2 1a by the amendment act of 1989 was not
Tag this Judgment! Ask ChatGPTA.S. Construction Co. Vs. Union of India and anr.
Court: Rajasthan
Decided on: May-19-1997
Reported in: [2001]252ITR182(Raj)
in view of the insertion of the proviso in the finance act to sub section 2 of section 44ad and giving the central board of direct taxes the cbdt and the actions taken in pursuance thereof the central board of direct taxes shall be admissible from the income estimated in accordance with section 44ad and section 44ae of the act the doubt has
Tag this Judgment! Ask ChatGPTGoswami and Brothers Vs. Union of India and anr.
Court: Rajasthan
Decided on: May-21-1997
Reported in: [2001]250ITR359(Raj)
the matters have issued fresh assessment orders 4 by the finance act 1997 a proviso to sub section 2 of section view of the insertion of the proviso in the finance act to sub section 2 of section 44ad and giving it 8 toexplain the substance of the newly inserted provisions of section 44ad ofthe income tax act 1961 for short the act
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. N. Kannaiyiram.
Court: Chennai
Decided on: Nov-26-1997
Reported in: (1998)147CTR(Mad)267
is applicable to current assessment year as well by the finance act 1987 with effect from 1 4 1987 however an not to the huf a y 1982 83 income tax act 1961 s 54 constitution of india article 141 a p dealt with in accordance with the following provisions of this section there is no dispute that the assessee was assessed in
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. Western India Pharmaceutical Services P ...
Court: Mumbai
Decided on: Nov-11-1997
Reported in: [1998]230ITR96(Bom)
industrial company within the meaning of s 2 of the finance act 3 we have heard learned counsel for the revenue names on pharmaceutical capsules the question is whether the above activity amounts to processing of goods within the meaning of the some alteration in the nature or character of the goods section 3 s b mhase d s bhosale a s oka
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