Finance Act 1992 Section 76 - Judgment Search Results

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 206c of the income tax act 1961 by the finance act 1992 shows that there was no significant change from the provisions of section 206c as amended by the finance act 1992 are not available to the income tax department to compel of the state as a seller within the meaning of section 206c of the act and as such the latter is favour of the petitioners by making the following observations page 766 before concluding on this aspect we may also refer to

Saini and Co. Vs. Union of India

Court : Himachal Pradesh

Reported in : [2001]113TAXMAN55(NULL)

to them 4 as stated in the petition by the finance act 1988 certain amendments were introduced in the act section sold by them is fixed by or under the state act they are thus not buyers and hence not liable to deduct such tax under section 206c after the amendment of 1992 the view as was taken by the high court of not become buyer under the latter provision after insertion of section 206c 25 in our considered opinion therefore the former division

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

Court : Himachal Pradesh

Reported in : [2000]246ITR762(HP)

imposing section and the latter being collecting provision by the finance act 1992 section 44ac was deleted from the statute and source from l 13 licensees under section 44ac of the act nor were they entitled to deduct such tax under section it then stood but in view of the amendment in 1992 and deletion of section 44ac the ratio laid down in and thus falling under the category of others for whom sections 44ac and 206c were brought into the statute book history

Priyanka Overseas Ltd. Vs. Dy. Cit

Court : Delhi

Reported in : [2001]79ITD353(Delhi)

..... support as amendment to tax same came by finance act 1990 therefore no interest could be charged under sections 234b and 234c on account of failure to ..... p ltd v union of india 1992 194 itr 71 subsequently the law was amended with retrospective effect by the finance act 1990 and as such the ..... of rs 53 40 334 arrived at an income of rs 84 76 720 as per law existing on 6 11 1989 the assessed claimed .....

Priyanka Overseas Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

..... only when the assessment was completed under section 143 3 after the amendment came on the statute by finance act the reliance was placed on the decision ..... p ltd v union of india 1992 194 itr 7 subsequently the law was amended with retrospective effect by the finance act 1990 and as such the ..... of rs 53 40 334 arrived at an income of rs 84 76 720 as per law existing on 6 11 1989 the assessee claimed .....

Priyanka Overseas Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... only when the assessment was completed under section 143 3 after the amendment came on the statute by finance act the reliance was placed on the decision ..... ltd v union of india 1992 194 itr 7 del subsequently the law was amended with retrospective effect by the finance act 1990 and as such the ..... of rs 53 40 334 arrived at an income of rs 84 76 720 as per law existing on 6th nov 1989 the assessee claimed .....

Delhi Municipal Workers Union (Regd.) Vs. Mcd and anr.

Court : Delhi

Reported in : AIR2001Delhi68; 2000(55)DRJ161

taken not to com promise on quality though initially the finance department had raised certain queries subsequently by its observation dated or unreasonable that no reasonable person would have taken that action can the court intervene while fair play is an essential kazi land up dor ji vs central bureau of investigation 1992 illj922sc a writ petitioner who comes to the court for

Aher Mensi Ramsi Vs. Aherani Bai Mini Jetha

Court : Gujarat

Reported in : AIR2001Guj148; I(2001)DMC483; (2000)3GLR2429

c and section 18 of the hindu adoption and maintenance act 1956 and reproduced as under the criminal procedure code old also been provided under sub sections 4 and 5 of section 488 of old cr p c as to in what

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

persons carrying on different professions callings section 116 of the finance act 1998 substituted section 66 of the finance act 1994 chartered accountant 4 service tax was introduced by the finance act 1994 chapter v thereof contains the scheme and provisions relating validity of section 88 of the finance act 1997 and section 116 of the finance no 2 act 1998 levying service apex court in second gto v d h nazareth 1970 76itr713 sc the sovereignty of parliament and the legislatures is a

T. I. and M. Ltd. Vs. Assistant Commissioner of Wealth

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (2000)73ITD180(Chennai)

remove certain unintended hardships caused by the enactment made by finance act 1983 this was clearly an indication that the amendment in operation the lawmaker in their amendment made by finance act 1988 has stated that the unintended hardship was noted with the wt act in pursuance of the provisions of this section a sec 5 cl a of sub s 2 of