Judgment Search Results Home > Cases Phrase: finance act 2007 section 23 amendment of section 80ac Court: chhattisgarh Page 1 of about 60 results (0.396 seconds)

V.T.P. Constructions Vs. State of Chhattisgarh and ors.

Court : Chhattisgarh

Reported in : [2006]145STC185(NULL)

..... adhiniyam and similar provisions are enacted in the sales tax acts of other states, for example, section 6d of the uttar pradesh trade tax act, section 6-e of the bengal finance (sales tax) act, 1941, section 25a of the bihar finance act, 1981, section 25b of the haryana general sales tax act, section 12-a of the himachal pradesh general sales tax act, section 16-c of the jammu & kashmir general sales tax ..... act, section 19-a of the karnataka sales tax act and section 13-aa of the .....

Banshilal Vs. State of Chhattisgarh

Court : Chhattisgarh

Reported in : 2004(4)MPHT66(CG)

..... . therefore, in view of the above fats of the case and the evidence available on record, we are of the considered opinion that this act of the accused squarely covered within the purview of exception 4 of section 300 of the indian penal code which lays down that 'culpable homicide is not murder if it is committed without premeditation in a sudden ..... murlimanohar instigated accused banshilal to assault hiralal, he could nevertheless be guilty for abatement of the offence punishable under section 324 in view of section 110 of the indian penal code which reads as under :--'110. punishment of abetment if person abetted does act with a difference intention from that of abettor.-- whoever abets the commission of an offence shall if the person .....

Vijendra Singh Bais and Others Vs. the State of Chhattisgarh Others

Court : Chhattisgarh

..... the provisions of madhya pradesh ke kamjor vergon ke liye vidhik sahayata tatha vidhik salah adhiniyam, 1976 (for short `the act, 1976'). the madhya pradesh legal aid and service board was constituted under section 3 of the act 1976. the m.p. legal aid board resolved that till the board frames its rules and regulations governing its services ..... to the petitioners, which is violative of the principles of natural justice. the petitioners were given the revised pay scale of rs. 2200-4000 after approval of the finance department of the government of madhya pradesh, thereafter, the pay scale was fixed at rs. 8000 - 13500/- w.e.f. 1996. the petitioners have acquired the ..... 1996. shri shukla would further deny that the auditors had no authority to object such approval and further deny that such approval was given after obtaining approval of the finance department. 8. ms. renu singh learned counsel appearing for the respondent no. 2 would submit that she has adopted the stand and reply, filed by the .....

Vijendra Singh Bais and Others Vs. the State of Chhattisgarh Others

Court : Chhattisgarh

..... shri shukla would further deny that the auditors had no authority to object such approval and further deny that such approval was given after obtaining approval of the finance department.8. ms. renu singh learned counsel appearing for the respondent no. would submit that she has adopted the stand and reply, filed by the respondent no ..... to the petitioners, which is violative of the principles of natural justice. the petitioners were given the revised pay scale of rs. 2200-4000 after approval of the finance department of the government of madhya pradesh, thereafter, the pay scale was fixed at rs. 8000 - 13500/- w.e.f. 1996. the petitioners have acquired ..... the provisions of madhya pradesh ke kamjor vergon ke liye vidhik sahayata tatha vidhik salah adhiniyam, 1976 (for short `the act, 1976'). the madhya pradesh legal aid & service board was constituted under section 3 of the act 1976. the m.p. legal aid board resolved that till the board frames its rules and regulations governing its services .....

Commissioner of Income Tax Vs. D.R. Bansal and ors.

Court : Chhattisgarh

Reported in : (2010)228CTR(NULL)247

..... by the person by whom it purports to have been so executed or attested.19. it was further brought to our notice that section 292c was inserted by finance act, 2007 (22 of 2007) with retrospective effect from 1st oct., 1975, which provides for presumption as to assets, books of account etc., which reads as under ..... legally bound to record its findings with regard to applicability of presumption under section 132(4a) of the act to the assessment proceedings. this aspect becomes all the more significant in view of the provisions contained in section 292c, which was inserted by finance act, 2007 and has been given retrospective effect from 1st oct., 1975 and provides ..... seizure examine on oath any person whose premises is being searched and such examination may thereafter be used in evidence in any proceedings under the it act. sub-section (4a) of section 132 reads as under:(4a) where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or .....

Sks Ispat and Power Limited Vs. Chairman Cum Managing Director, Head O ...

Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur

..... , returns and other requisite documents whatsoever and file them in any court, tribunal or office in connection with central excise act, finance act, customs act, income tax act, the state sales tax / vat act, central sales tax act, entry tax act, professional tax act." 10. looking to the above document, it appears that shri b.b. shrivastava, general manager (taxation and legal) ..... m/s tanda textiles and processing mills pvt. ltd. vs. united india insurance co. ltd. and others (original petition no.257 of 1998) decided 09.02.2007 by hon'ble national commission. 5. shri vinod deshmukh, learned counsel appearing for the ops (insurance company) argued that the complaint has not been filed by a ..... the ops amounts to deficiency in services on its part and as such the complainant is consumer within the purview of section 2(1) (g) of the consumer protection act, 1986. the complainant filed complaint against the ops before this commission. 3. the ops in their written statement pleaded that the .....

Tata Motors Finance Ltd. and Another Vs. Bishan Lal Patkar

Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur

..... case of any dispute between the parties, it could be decided by an arbitrator in terms of arbitration act 1996. as per averment of ops, the complainant had entered into an agreement on 30.05.2007 whereby amount financed was rs.2,10,000/- and handling charges rs.73,880/- were also payable, as such total ..... not established that the respondent/complainant had been utilizing the questioned vehicle for commercial purpose other than by way of self employment i.e. contrary to provision of section 2 (1) (d), thus learned district forum has rightly held that the vehicle, being utilized for earning livelihood by way of self employment, was not ..... installments had remained to be deposited in next 9 months and the said fact was not denied by the appellant/complainant. in such situation the act of appellant finance company, in repossessing the vehicle in the ending phase of repayment period specially when the respondent/complainant had been depositing amount regularly towards installments with .....

M/S. Hotel East Park and Another Vs. Union of India and Others

Court : Chhattisgarh

..... a clarification/ direction in this regard and will ensure that the consumers are not unnecessarily doubly taxed over the same amount. conclusion 44. in our opinion, section 66e(i) of the finance act, 1994 [statutory provisions relating to service tax] is valid. 45. the writ petition is dismissed with the observations mentioned under heading 'recommendations'. appendix-i ..... 2004 sc 3757: (2004) 5 scc 632} (the kalyan-mandapan case) is relevant to the case in hand. in this case, the validity of sections 6, 67(o) of the finance act, 1994 and rule 2(1)(d)(ix) of the service tax rules, 1994 have been upheld. the court says, 'in regard to the submission made ..... part as was interpreted by the supreme court in the associated-hotel case and the northern-caterers case. 32. in our opinion, section 66e(i) of chapter-5 of the relating to service tax of the finance act, 1994 [statutory provisions relating to service tax] is intra vires the constitution. recommendations 33. article 366 (29a)(f) separates .....

income Tax Officer Vs. Dhan Sai Srivas and ors.

Court : Chhattisgarh

Reported in : (2009)226CTR598; [2009]315ITR318; [2009]183TAXMAN302(NULL)

..... were facing problems in case the amount was given to them in installments, over a number of years.9.2. to solve this problem clause (10c) of section 10 has been amended by the finance act, 2003, to provide that any amount not exceeding five lakh rupees received or receivable (i.e. even if received in installments) by an employee on his ..... be allowed to him in relation to any other assessment year;clause (10c) of section 10 of the act has been amended by the finance act, 2003 w.e.f. 1.4.2004 and the words 'or receivable' were added after the words 'received'.10. section 15 of the act defines 'salaries' and the same is quoted herein below:15. salaries-the following income ..... (10c) of the income tax act, 1961 (for short 'the act') to the extent of rs. 5,00,000/- by applying the prospective amendment retrospectively?'2. for the purpose of this order, reference is made to the facts of tax case no. 17/2007 (income tax officer, korba v. ram sevak gupta).3. briefly stated, facts of the case are that .....

Oriental Insurance Co. Ltd. Vs. Sita Kunwar and Others

Court : Chhattisgarh

..... year does not exceed fifty thousand rupees. thus, the provisions of section 194-a of the act have been specifically made applicable to the interest payable on the amount of compensation awarded by the motor accidents claims tribunal. the said clause has been inserted with effect from 1st june 2003 by the finance act, 2003. 6. from careful examination of the aforesaid provisions, it ..... at the bar, it would appropriate to notice the provisions contained in clause (ix) of sub-section (3) of section194-a of the act, 1961. section 194-a has been inserted in the income tax act, 1961 by finance (no.2) act, 1967 with effect from 1st april 1967. sub-section (1) thereof enjoins upon a person, not being an individual or a hindu undivided family, who .....