Finance Act 2002 Section 13 - Judgment Search Results

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court: Supreme Court of India

Reported in: (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

..... from income tax under section 10 20 of the 1961 act prior to its amendment by finance act 2002 w e f 1 4 03 10 prior to the amendment by finance act 2002 section 10 20 of the ..... the best of his judgment the amount of market fee due from such commission agent xiii to provide facilities like grading services and communication to agriculturists in the market area a .....

The Income Tax Officer, Vs. Urban Improvement Trust

Court: Supreme Court of India

..... improvement of cities towns and villages is exempt from payment of income tax 13 2 through finance act 2002 clause 20a of section 10 has been deleted so as to withdraw exemption available to the ..... law and the rajasthan urban improvement act 1959 13 was thus clearly covered by section 10 20a as was availing exemption under section 10 20a prior to finance act 2002 what is the consequence of deletion .....

Commissioner of Income Tax, Delhi Vs. Woodward Governor India P. Ltd.

Court: Supreme Court of India

Reported in: (2009)223CTR(SC)1; [2009]312ITR254(SC); JT2009(5)SC378; 2009(5)SCALE198; (2009)13SCC1; [2009]179TAXMAN326(SC); 2009(3)LC1519(SC)

..... next contended that on a proper and true interpretation of the amendment to section 43a introduced by finance act 2002 section 43a is clarificatory according to the learned counsel the occasion for the clarificatory ..... the assessee the assessing officer may make an assessment in the manner provided in section 144 13 as stated above one of the main arguments advanced by the learned additional solicitor .....

D.C.i.T. Vs. the Andhra Petrochemicals Ltd.

Court: Income Tax Appellate Tribunal ITAT Vizag

..... short the case of the learned counsel is that prior to the substitution by the finance act 2002 section 43a uses the expression there is an increase or reduction in the liability of the ..... the other hand learned dr strongly relied upon the orders passed by the tax authorities 13 we have carefully considered the rival submissions and perused the record as regards the first .....

Nayek Paper Converters Vs. Asstt. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)93ITD144(Kol.)

..... total income or loss and the sum payable or refundable to the assessee by the finance act 2002 section 143 2 and 143 3 has been amended to introduce a concept of limited scrutiny ..... by the finance act 2003 w e f 1 6 2003 13 on bare reading of the provisions of clause i sub section 2 of section 143 as effective from 1 st june 2002 it is .....

Ajay Gupta Vs. Commissioner of Income Tax

Court: Delhi

Reported in: (2007)210CTR(Del)116; 2007(97)DRJ317; [2008]297ITR125(Delhi)

..... such person at that time i e prior to the amendments brought about by the finance act 2002 section 132b 4 b envisaged payment of simple interest at the rate of 15 per cent ..... impress upon the department the need to deal with all search and seizure matters expeditiously 13 in respect of the amount of rs 15 66 471 it will be recalled that .....

Sial Sbec Bioenergy Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)83TTJ(Delhi)866

..... amalgamation or demerger section 10 6 as inserted in the year 1961 and omitted by finance act 1993 section 10 5 b prior to its omission by finance act 2002 section 32a investment allowance section 80rra references to these sections were made purposely ..... 558 of the report which is in the following terms 13 in this connection the finance bill 2001 clearly spells out that this amendment will take effect .....

Commissioner of Income-tax Vs. Ashim Krishna Mondal

Court: Kolkata

Reported in: (2004)192CTR(Cal)336,[2004]270ITR160(Cal)

..... the taxable limit could not be included in the block assessment however subsequently by the finance act 2002 section 158bb was amended with effect from july 1 1995 by reason of such amendment the ..... estimated value estimation of worth generally see shorter oxford english dictionary third edition 13 under the scheme of the act the assessing officer computes the income in the process of assessment in .....

Ms. Phoenix Lamps India Ltd., Noida Vs. Asstt. Commissioner of Income ...

Court: Allahabad

be calculated in accordance to section 43 3 of the finance act and therefore whether the petitioner has claimed less depreciation was exempted to tax under section 10 a of the act and was not chargeable to tax therefore no action could of the act ten years expired in the assessment year 2002 03 relevant to the financial year 2001 02 the petitioner of arguments has stated that no assessment order either under section 143 1 a or section 143 3 has been passed

Johnson Matthey Chemicals India Pvt. Ltd. Vs. The State of Maharashtra ...

Court: Mumbai

..... by inserting a new section namely section 6a this section was further amended in 2002 by finance act 2002 section 6a of the cst act deals with those ..... by the state government under section 13 4 of the cst act provided as follows r 4 13 the counterfoil of the declaration ..... mad xviii vishweshwardass gokuldass vs the government of madras 1962 13 stc 113 mad xix motibhai fulabhai patel and co .....