Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: delhi Page 14 of about 14,730 results (0.096 seconds)

Cit Vs. Punjab National Bank

Court : Delhi

Reported in : (2001)166CTR(Del)340

..... only. as a result of insertion of explanationn to section 143 by the finance act no. 2 of 1991 with effect from 1-10-1991, and subsequently with effect from 1-6-1994, by finance act, 1994, and ultimately omitted with effect from 1-6-1999, by explanationn as introduced by finance act no. 2 of 1999 an intimation sent to the assessed under section 143 ..... (1)(a) was deemed to be an order for purposes of section 246 between 1-6-1994, to 31-3-1995, and under ..... no tax on refund was due from him after making such adjustments. with effect from 1-4-1998, second proviso to section 143(1)(a) was substituted by the finance act, 1997, which was operative till 1-6-1999. the requirement was that an intimation was to be sent to the assessed whether or not any adjustment had been .....

Commissioner of Income-tax Vs. Sir Shri Ram Foundation

Court : Delhi

Reported in : 2001IIIAD(Delhi)353; (2001)167CTR(Del)349; [2001]250ITR55(Delhi)

..... object which the legislature had in view in enacting it and in the context of the setting in which it occurs. that provision came to be inserted in the act by the finance act, 1970. on a plain reading of that provision, it is clear that clause (h) of sub-section (2) of section 13 covers investment of the trust funds ..... 12. as indicated above, several high courts have taken the view expressed by the calcutta high court in birla charity's case (supra). (see j.k. trust v. cwt : [1994]205itr524(cal) ; cit v. bhoruka public welfare trust (2000) 240 itr 513 ; cit v. sahitya trust : [1993]203itr349(guj) ; cit v. lalbhai dalpatbhai charity trust ..... (guj) ; cit v. j.k. charitable trust, : [1992]196itr31(all) ; trustees of mangaldas n verma charitable trust v. cit : [1994]207itr332(bom) ; cit v. pittie charitable trust : [1994]207itr1053(bom) . 13. it appears that slp's filed against judgments of gujrat high court and karela high court in insaniyat trust (supra) and chandrika educational trust (supra) .....

Outdoors Communication Vs. Pwd and Municipal Corporation of Delhi

Court : Delhi

Reported in : 2007(2)CTLJ179(Del)

..... strewn all over delhi is a common sight. the municipal corporation of delhi (the mcd) constituted under the delhi municipal corporation act, 1957 (delhi act) and the new delhi municipal corporation act, 1994 (new delhi act) are wholly remiss in the discharge of their duties under law. it is no doubt correct that rapid industrial development, urbanisation and ..... to them, they failed to submit any report till the 18th of november, 2005. as on 17th november, 2005, they only made a presentation on the chapter headings of the proposed report and outlined the direction in which they were working. the mcd thereforee, was of the view that this group had failed to ..... cover cases where advertisements are on private land adjoining a road which may destroy amenity or endanger public safety. the principle of advertisement control as provided in chapter 3 of this policy are extremely important and reads thus:3. principles of advertisement control3.1 what may be considered as objectionable3.1.1: in general, .....

Shiva Kant Jha Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : [2009]185TAXMAN424(Delhi)

..... recovery of taxes in foreign countries on a reciprocal basis. in 1991, the existing section 90 was renumbered as sub-section (1) and sub-section (2) was inserted by the finance act, 1991 with retrospective effect from 1-4-1972. cbdt circular no. 621 dated 19-12-1991 explains its purpose as follows:43. taxation of foreign companies and other non-resident ..... as 'report of the peoples' commission on gatt' on the constitutional implications of the final act embodying the results of uruguay round on multilateral trade negotiations.8. the petitioner has drawn our attention to chapter 7 of this report which deals with the constitutionality of final act. it is the submission of the petitioner that due weightage ought to be given to this .....

The Central India Electric Supply Co. Ltd. Vs. Income Tax Officer, Com ...

Court : Delhi

..... f. 01.04.1979. it was also observed that the case of the assessee company was not covered under section 155(7)(a) as the same was inserted by the finance act, 1978 with retrospective effect from 01.04.1974.9. the appellant-assessee company being aggrieved by the order of the cit(a) preferred an appeal before the tribunal, which was ..... of section 54e by depositing the amount and, thus, not incur the liability of capital gains would not imply that the same can be reason to re-open the closed chapter of the assessment year 196566.12. to support its various pleas, the appellant relied upon various judgments. the judgment in calcutta discount co. ltd. v. income tax officer, companies ..... there has not been proper application of mind by the board and if a proper application had taken place, there would have been no reason to re-open the closed chapter in view of what we are setting out hereinafter. second & third pleas:20. the twin condition of the satisfaction of the ito, i.e., (i) there must be a .....

Cit Vs. Vishal Gupta

Court : Delhi

..... accepting the return and making the permissible adjustments only. as a result of insertion of the explanation to section 143 by the finance (no. 2) act of 1991 with effect from 1-10-1991, and subsequently with effect from 1-6-1994, by the finance act, 1994, and ultimately omitted with effect from 1-6-1999, by the explanation as introduced by the ..... finance (no. 2) act of 1991 an intimation sent to the assessee under section 143(1)(a) was deemed to be an order for the purposes of ..... section 246 between 1-6-1994 to 31-5-1999, and under section 264 between 1- .....

Muktesh Sawhney Vs. D.T.C. and anr.

Court : Delhi

Reported in : 2008(105)DRJ422

..... with respect to hit-and-run cases. the law commission has also made a number of suggestions in its eighty-fifth report on claims for compensation under chapter viii of the act. the examination of these suggestions would take some time. the more important of these suggestions, which require to be implemented urgently, have been identified and it ..... . j n aggarwal has submitted that the court could not take resort to section 158(6) and section 166(4) as these provisions were inserted only in 1994. this submission to mind is not tenable. the point to be noted is that before the tribunal closed the trial on 25.09.1998 the said sub-sections ..... effect to the same through the present bill.the statement of object and reasons of act 54 of 1994:statement of objects and reasons of amending act 54 of 1994-(1) the motor vehicles act, 1988 (59 of 1988) consolidated and rationalised various laws regulating road transport. the act came into force with effect from 1st july 1989 replacing the motor vehicles .....

The Managing Committee of Geeta Bal Bharti Senior Secondary School and ...

Court : Delhi

Reported in : 123(2005)DLT89; 2005(83)DRJ541

..... provisions of article 30(1) of the constitution relating to the special protection for minority institutions. not only this, section 12 of the said act making chapter iv inapplicable to unaided minority institutions was held to be discriminatory and void except to the extent that it makes section 8(2) inapplicable to ..... been considered subsequently. in islamic academy of education & anr. v. state of karnataka & ors. : air2003sc3724 , the issue of enforcement of statutes in respect of self-financing private institutions, minority or otherwise, came into question. however, only two aspects arising from t.m.a. pai foundation's case (supra) formed the subject matter of clarification ..... in order to appreciate the challenge, it is necessary to discuss the scheme of the said act. chapter ii deals with the establishment, recognition, management of, and aid to schools. this is so since the said act envisages the recognition of private schools, which are aided in the form of maintenance grant from .....

C.L. Devgun Vs. New Delhi Municipal Council and ors.

Court : Delhi

Reported in : 155(2008)DLT180

..... to have an overview of the statutory provisions governing the functioning of the ndmc. the ndmc is constituted under section 3 of the new delhi municipal council act, 1994 ('ndmc act'). the ndmc is a unique body which has control over the relatively small area of 45 sq. kms of the capital city new delhi. the monuments ..... . section 57 gives the ndmc the power to re-adjust income and expenditure during the year.43. as regards the other internal 'check' mechanisms, chapter vii of the ndmc act contains several provisions relating to 'accounts and audit'. section 58 mandates that there must be maintained a general account of all receipts and expenditure of the ..... account of the new delhi municipal fund.' finally, the oversight powers of the central government over the functioning of the ndmc is set out under chapter xxii of the ndmc act. in particular, section 395 gives the central government the power to issue directions to the council in pursuance of information it receives under sections 393, .....

Smt. Ramwati Vs. Sh. YamIn and ors.

Court : Delhi

Reported in : II(2006)ACC704; 2007ACJ1221; 129(2006)DLT590; 2006(89)DRJ352

..... period june 30, 1969 to june 29, 1970 shows that the respondent-insurer had undertaken 'liability as the one under chapter viii of the motor vehicles act, 1939'. that must mean liability as determinable under chapter viii at the relevant time, that is to say, at the time when the liability arises. since the liability of the ..... was at the time of his death 72 years old. at that time under section 140 of the act, compensation payable was rs. 25,000/-. section 140 was amended by act, 54 of 1994 with effect from 14th november, 1994 and the compensation payable under the said section was enhanced to rs. 50,000/-. the award deciding the ..... of india : [2001]2scr365 , the supreme court examined the question of compensation payable under the provisions of the railways act, 1989 with reference to section 124a that was introduced by railway (amendment) act, 28 of 1994 for awarding of compensation in cases of untoward incident, in contra distinction to cases where compensation was payable to victims of .....