Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 6 foreign travel tax Sorted by: recent Court: gujarat Page 1 of about 275 results (0.099 seconds)

Saurashtra Cement and Chemical Industries Ltd. Vs. Income-tax Officer

Court : Gujarat

Reported in : [1992]194ITR659(Guj)

..... refund, was inserted by the finance act, 1968, with effect from april 1, 1968, and sub-section (1) was substituted with effect from april 1, 1976, by the taxation laws (amendment) act, 1975. under the said provision, where the assessee claimed that the tax plaid or deemed to have been paid under chapter xvii-b or chapter xvii-c exceeded the tax ..... him to commence a proceeding even though at the date when he issued notice, it was within the period provided by that amending act. the supreme court, found that the legislature had given to section 18 of the finance act, 1956, a limited retrospective operation, that is, up to april 1, 1956, only and, in the absence of any ..... commence a proceeding for assessment against the assessee as an agent of a non-resident party under the income-tax act, before it was amended, ended on march 31, 1956. though, under the amending act, by section 18 of the finance act. 1956, authority was conferred upon the income-tax officer to assess a person as an agent of a .....

Tata Teleservices Vs. Union of India

Court : Gujarat

..... the financial year in which the statement is filed for the said years. 3.1 the respective petitioners have also prayed to declare that section 201 of the act as amended by finance act, 2014 (act no.2 of 2014) is prospective and does not apply to the proceedings where period of passing the order has expired before 1/10/2014. 4. ..... applicable retrospectively, it has been so provided. 12.15 at this stage, it is required to be noted that while making amendment in section 201(3) of the act by finance act no.2 of 2014, does not so specifically provide that the said amendment shall be made applicable retrospectively. 12.16 on the other-hand, it is specifically stated that ..... payment was made. 12.13 the reasons for amendment in section 201(3) so stated in the memorandum to the finance bill no.2 of 2014 reads as under : "tax deduction at source : under chapter x vll-b of the act. a person is required to deduct tax on certain specified payments at the specified rates if the payment exceeds specified .....

All Gujarat Federation of Tax Consultants Vs. Central Board of Direct ...

Court : Gujarat

..... and the same thereby causes inconvenience to the practitioners of the subject. the court further observed that there is sufficient time available to the government, after the finance act of the financial year, to finalise the forms and if no change is intended therein, to notify the same immediately. the court found no justification for delay ..... that the president has given the assent only in may, 2015, it was submitted that the finance act, 2015 deals with returns to be filed in the subsequent year and not in the current year and hence, the act which was given assent would be applicable to the subsequent assessment year and not this assessment year and ..... order, it can issue such orders, instructions and directions for proper administration of this act. all such authorities engaged in execution of the act are expected to follow the same. any requirement contained in any of the provisions of chapter iv or chapter via also can be relaxed by the cbdt for avoiding genuine hardship in any case .....

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

..... undertaking referred to sub-section (4e) hundred percent of profits and gains derived from such business for the initial seven assessment years. 10. by an amendment in finance act, 2001, when the benefit to commercial producers of mineral oil was shifted from section 80-ia to section 80-ib and the said section 80-ib with effect ..... its first psc on 23rd september 1994 with the government of india and the benefit of deductions to an undertaking engaged in commercial production of mineral oil in any part of india on or after the 1st day of april 1997 was first introduced by finance act 1998 in section 80-ia of the act. (iii) the government, in ..... an explanation such as this cannot be considered to be unreasonable or ultra vires. the explanation has not modified any charging provision but is a part of the chapter dealing with deductions from profits and gains and was not susceptible to any challenge. the retrospective amendment provides an explanation which is clarificatory in nature and does not .....

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

..... undertaking referred to sub-section (4e) hundred percent of profits and gains derived from such business for the initial seven assessment years. 10. by an amendment in finance act, 2001, when the benefit to commercial producers of mineral oil was shifted from section 80-ia to section 80-ib and the said section 80-ib with effect ..... its first psc on 23rd september 1994 with the government of india and the benefit of deductions to an undertaking engaged in commercial production of mineral oil in any part of india on or after the 1st day of april 1997 was first introduced by finance act 1998 in section 80-ia of the act. (iii) the government, in ..... an explanation such as this cannot be considered to be unreasonable or ultra vires. the explanation has not modified any charging provision but is a part of the chapter dealing with deductions from profits and gains and was not susceptible to any challenge. the retrospective amendment provides an explanation which is clarificatory in nature and does not .....

Commissioner of Income-tax Vs. City Gold Entertainment (P.) Ltd.

Court : Gujarat

..... ) carriage of goods and passengers by any mode of transport other than by railways; (d) catering.' 9. the abovementioned explanation has been inserted by the finance act, 1994 w.e.f 1-7-1995. the exhibition of film in theatre is not an activity expressly covered by the explanation iii. anything which is not expressly ..... provision for bringing the service contract and professional service within the purview of the provision relating to tax deduction at source, by the finance bill, 1987 which has been quoted above. once again the finance bill, 1995, a similar insertion has been proposed. had the service rendered by the professionals like, advocates, chartered accountants, engineers ..... , the appellate tribunal was right in law in holding that cinecasting/distribution of movies would be outside the purview of section 194c of the income tax act, 1961 requiring tax deduction at source?" 3. the assessee firm which runs a multiplex theatre had an agreement with the distributor of certain movies for .....

Tata Teleservices Limited Vs. State of Gujarat and Another

Court : Gujarat

..... industries, surat (supra), wherein, it is held and observed in para no.10 to 12 as under: "10. section 31 which falls under chapter iii of the act enables a person to bring before the collector any instrument whether executed or not and whether previously stamped or not and to apply to the collector to ..... "service" means service of any description which is made available to potential [users and includes, but not limited to, the provision of] facilities in connection with banking, financing insurance, transport, processing, supply of electrical or other energy, board or lodging or both, [housing construction,] entertainment, amusement or the purveying of news or other information, ..... , ahmedabad and another, reported in air 1984 (guj) 118 (9) in the case of s.t.industries, surat v. chief controlling revenue authority, reported in air 1994 (guj) 153 (10) in the case of the chief controlling revenue authority, ahmedabad v. nutan mills ltd., ahmedabad, reported in 18 glr 409 (11) in case .....

Govindbhai V. Makwana - Accountant and Others Vs. State of Gujarat and ...

Court : Gujarat

..... income of the municipality, its revenue income, octroi grant and salary grant being received by the municipality from the government/municipal finance board shall be taken into consideration. (ii). while computing the salary bill of the municipality, the salary and allowances paid/ ..... provisions of "no confidence motion" against the chairperson of a panchayat and jilla parishad was unconstitutional in view of chapter ix of the constitution of india. in that context, the supreme court held that the state legislature was competent to ..... as may be necessary to function as units of self-government", the state of gujarat enacted the gujarat panchayats act 1961 (act no. vi of 1962) 'to consolidate and amend the law relating to village panchayats, and district local boards ..... ] 6. full bench judgment of andhra pradesh high court dated 29th january 2014. 7. meman aslam v. director of municipalities reported 1994 (1) glr 446 8. anjar municipality v. j.m. vyas reported in 1999 (3) glr 1892 9. n.m. .....

Ccssa Vs. Chairman- Governing Body/Vice Chancellor Sardar Patel and Ot ...

Court : Gujarat

..... .2 section 2 (15) defines the term statutes?, which reads as under: 2 (15). statutes? means the statutes made by the board under the provisions of this act;? 13.3 section 9 falling in chapter iii prescribes who shall be the officers of the university, which reads as under: 9. officers of the university.- the following shall be the officers of the ..... the state government. the sardar patel university has not taken any responsibility regarding the finances of the center. while agreeing for the implementation of the scheme under the aegis of the sardar patel university the then vice chancellor of sardar patel university by letter dated 6.10.1994 informed that sardar patel university cannot undertake any financial responsibility for the employees of .....

Gujarat State Road Transport Corporation Vs. Firoze M. Mogal and Anoth ...

Court : Gujarat

..... of the urban land tribunal passed under section 33 of the urban land (ceiling and regulation) act, 1976, and orders made in such petitions by the single judge are subject to appeal under clause 15 of the letters patent, read with chapter vi, more particularly, rule 82 of the gujarat high court rules, 1993. this would be ..... strong reliance on a full bench decision of the bombay high court in the case of jagdish balwantrao abhyankar v. state of maharashtra and others, reported in air 1994 (bom.) 141 and submitted that the nomenclature should not matter and if the jurisdiction of the high court is invoked by the party under article 226 of the ..... of the apex court in state of maharashtra v. labour law practitioners' association, air 1998 sc 1233, interpreting the said article and other articles in part v, chapter vi of the constitution. article 235 provides that the administrative control over district courts and courts subordinate thereto including the posting and promotion of, and the grant of .....