Court : Chennai
Reported in : [1999]239ITR534(Mad)
..... 2) act, 1980, with effect from april 1, 1981, and under the amended law to the extent the expenses incurred fall under sub-clauses (i), (iv), (vii) and (ix) of section 35b(1)(b) of the act they would not qualify for weighted deduction. ..... we are of the view that certification expenses as well as expenses incurred by way of warranty claims do not fall within any of the amended clauses of section 35b of the act, and, therefore, the claim of the assessee must necessarily fail, as the expenditure incurred or expenses incurred do not fall within the ambit of section 35b of the act. ..... we are of the opinion that the expenditure claimed by the assessee is not covered by the amended provisions of section 35b of the act. ..... whether the tribunal was right in holding following the earlier years that exclusion of clause (a) of section 40a(5) is to be confined to the actually exempted amount and not the entire remuneration paid to foreign technicians ?3. ..... the first two questions relate to the interpretation of section 40a(5)(b)/40(c) of the income-tax act in relation to the determination of the amount of disallowance to be disallowed under the above-said provisions. ..... the claim of the assessee was that the entire remuneration paid to its foreign directors and employees should altogether go out of the reckoning to determine the ceiling under section 40a(5) or 40(c) of the act on the ground that it was an exempted income. ..... section 35b of the act has been amended by the finance (no. .....
Tag this Judgment!Court : Chennai
Reported in : [2000]244ITR521(Mad)
..... our conclusion is supported by the subsequent legislative amendment inserting sub-section (5) of section 37 of the act by the finance act, 1983, with effect from april 1, 1979. ..... further, in so far as the assessment year 1979-80 is concerned, the amendment made by the finance act, 1983, to section 37(5) would apply and for that assessment year, on the basis of the legislative amendment, the accommodation is liable to be regarded as a guest house. ..... aruna sugars ltd : [1980]123itr619(mad) considered the expression 'guest house' under section 37(3) of the act and held that where any accommodation is maintained either in the principal place of business or in a place where the factory is located for the directors and other employees of the assessee-company who have to visit it for ..... 's case : [1980]123itr619(mad) , the assessee'scase must necessarily fail.13. ..... 's case : [1980]123itr619(mad) also makes it clear that it is the dutyof the assessee to produce the register maintained under rule 6c of theincome-tax rules before the income-tax officer to show who were enjoying the facilities ..... 's case : [1980]123itr619(mad) , if theaccommodation is maintained for other persons, the accommodationshould be regarded as guest house. ..... : [1980]123itr619(mad) is applicable and where the accommodation was provided by the company to its directors and employees or the persons who came and stayed for the purpose of enforcement of the law applicable to the factory, .....
Tag this Judgment!Court : Chennai
Reported in : [2000]244ITR814(Mad)
..... petitioner filed a petition to the commissioner of income-tax, coimbatore, under section 264 of the income-tax act praying for deletion of the interest levied under section 220(2) on the ground that the additional tax payable came to be sustained only on account of the retrospective amendment to the income-tax act, by the finance act, 1986, that the petitioner was not in arrears of any tax after the orders of the income-tax officer dated april 30, 1985, giving effect to the ..... even without reference to the above circular, as stated earlier, in the light of the factual position available on record, coupled with sections 156 and 220(2) of the act, i hold that the proceedings of the commissioner of income-tax dated march 6, 1989, are in order and i do not find any infirmity or error in rejecting the claim made by the petitioner with regard to waiver of interest charged under section 220(2) for the assessment years 1979-80 and 1980-81. 29. ..... the only question to be decided in these writ petitions is whether the orders of the commissioner of income-tax dated march 6, 1989, under section 264 of the income-tax act (hereinafter referred to as 'the act'), declining to direct the income-tax officer to delete the interest charged under section 220(2) of the income-tax act for the assessment years 1979-80 and 1980-81 are correct or not 11. ..... against the saidorders for both the assessment years, namely, 1979-80 and 1980-81, the petitioner has filed the abovesaid writ petitions. 5. .....
Tag this Judgment!Court : Chennai
Reported in : (2000)162CTR(Mad)158; [2000]243ITR320(Mad)
..... section 35b(1)(b) of the act as it stood prior to the amendment by the finance ..... the differing views of the high courts in the country on the scope of this provision, and after analysing the provision stated thus (headnote) :'the expenditure referred to in section 35b(1)(b)(iv) of the income-tax act, 1961, has to be incurred on the maintenance outside india of a branch, office or agency for the promotion of sales outside india of the assessee's goods, services or ..... in the year 1981-82 to claim weighted deduction for that expenditure even after the deletion of sub-clause (iii) of section 35b(1)(b) succeeded before the tribunal, though it had initially been rejected by the income-tax officer, as also by the ..... here by way of payment of interest to the customers, who had made deposits with its branch at bangkok was being allowed in earlier years under section 35b(1)(b)(iii) of the act, as it covered the expenditure on the provision of services or facilities outside india by the assessee.10. ..... in the circumstances of the case, the assessee-bank is entitled to weighted deduction under section 35b(1)(b)(iv) of the income-tax act, 1961, in respect of the interest payments amounting to rs. ..... act, 1980 ..... all that section 35b(1)(b)(iv) of the act provides for is the expenditure incurred by the assessee on maintenance of the branch, office or agency outside india, provided such branch, office or agency is established, run or constituted for the promotion of ..... 2) act of 1980, clauses (ii), (iii), (v), .....
Tag this Judgment!Court : Chennai
Reported in : [2001]250ITR761(Mad)
..... 2) act, 1980, in so far as it amended section 80j by incorporating the provisions of rule 19a, as sub-section (1a) in section 80j, with retrospective effect from april 1, 1972, the computation took time ..... counsel for the assessee contended that for the assessment years in question, it was necessary to compute the extent of relief available under section 80j and as that section has been amended with retrospective effect from 1972 and the validity of the amendment had been under challenge before the supreme court and the law had remained uncertain till the judgment of the supreme court was pronounced in the case of lohia machines ltd. ..... assessee is aggrieved by the order of the commissioner by which the assessee's request for waiver of interest, under section 220(2a) of the income-tax act, 1961, for the assessment years 1979-80. ..... the constitution bench held that, that amendment was merely clarifica-tory in nature and was ..... the fact that the retrospective amendment bad been challenged before the supreme court does not have the effect of relieving the assessee of the liability for payment of interest on the amount of tax that the assessee had not ..... the levy is considered to be illegal, the assessee has to resort to remedies other than the one provided under section 220(2a). ..... union of india : [1985]152itr308(sc) , upholding the validity of the finance (no. ..... section 220(2a) which had been invoked by the assessee, does not require or permit an enquiry into the validity of the order levying .....
Tag this Judgment!Court : Chennai
Reported in : 2001(77)ECC322; 2001(131)ELT35(Mad); [2003]264ITR386(Mad); (2001)2MLJ656; 2006[2]STR457; [2007]6STT196
..... on this basis, a contention is raised that since all the advertisements are covered widely under the provisions of section 65(48)(e) of the finance act, this is nothing but a tax on all the other taxable services except those which are barred by entry 55 and, therefore, it was only a state government which has the 'legislative competence' ..... surat art silk cloth manufacturers association : [1980]121itr1(sc) where the speech made by the finance minister while introducing the exclusionary clause in section 2, clause (15), of the act was relied upon by the court for the purpose of ascertaining what was the ..... in paragraph 8 (air 1981 sc 1930 ) of the judgment, which are as under [1981] 131 itr 608 :'now, in this connection the speech made by the finance minister while moving the amendment introducing sub-section (2) is extremely relevant, as it throws considerable light on the object and purpose of the enactment of sub- section (2). ..... by the finance minister while moving the amendment introducing sub-section (2) clearly states what were the circumstances in which sub-section (2) came to be passed, what was the mischief for which section 52 as it then stood did not provide and which was sought to be remedied by the enactment of subsection (2) and why the enactment of sub-section (2) was ..... the said act was amended from time to time to include the various services which were ..... classes of sales that this amendment has been drafted.... ..... stand today, after all the amendments are as under :'65. .....
Tag this Judgment!Court : Chennai
Reported in : [1988]24ITD42(Mad)
..... the learned counsel submitted that the object and purpose of the exclusion clause contained in section 2(m) (ii) was that an assessee should not get a double deduction or a double advantage, one of exemption for an asset or property under section 5 of the wealth-tax act and the other by ways of deduction of the corresponding debt incurred in relation to such exempted property under section 2(m) of the act but that in the present case, there was no such double advantage or deduction claimed ..... , the cwt (a) relied on the compulsory deposit act which had been retrospectively amended with the introduction of section 7a with effect from 1-4-1975. ..... he further held that it was not disputed that the debt was incurred in relation to capital investment bonds which are assets not chargeable under the wealth-tax act and that once this position was accepted, there could be no doubt that the liability incurred in relation to such assets was not deductible in computing the ..... case (supra) at page 334 of the reports their lordships of the madras high court have held as follows :-'consequently, the effect of section 3 read with section 2(m) and section 2(q) is that the wealth-tax is chargeable on the aggregate value of all the assets of a person as on the valuation date. ..... act, 1980 ..... 2) act of 1980 with retrospective effect ..... departmental representative relied on section 7a of the compulsory deposit act which has been inserted in the statute with retrospective effect from 1-4-1975 by the finance (no. .....
Tag this Judgment!Court : Chennai
Reported in : (1988)72CTR(Mad)99; [1988]174ITR697(Mad)
..... sub-rule (2) of rule 19a, the aggregate of the amounts representing the values of the assets as on the first day of the computation period, of the undertaking or of the business of the hotel to which the said section 80j applies shall first be ascertained in the manner set out in the sub-rule and in sub-clause (ii), in the case of assets acquired by purchase not entitled to depreciation, their actual cost to the assessee is to ..... of rule 19 (1) (a) and clause (i) of rule 19a(2) with clause (i) of sub-section (1a)(ii) of section 80j of the act would show that parliament never intended any change in the mode of computation of capital for grant of relief under section 80j, and the latest amendment is only to bring the computation as part of the section instead of providing for it in the rule. ..... madras wire products : [1980]123itr722(mad) , would clearly apply and hence even after the introduction of section 80j(1a), the value of the work-in-progress would qualify for inclusion in the ..... act, 1980 ..... held that the matter should go back to the income-tax officer for fresh consideration in view of the amendment of section 80j with retrospective effect from april 1, 1972, by the finance (no. ..... wire products : [1980]123itr722(mad) would govern ..... madras wire products : [1980]123itr722(mad) has been followed by ..... wire products : [1980]123itr722(mad) has ..... madras wire products : [1980]123itr722(mad) , wherein it was held that the value of machinery in transit should also ..... : [1980]123itr722 ..... : [1980]123itr722( .....
Tag this Judgment!Court : Chennai
Reported in : 1991(55)ELT145(Mad)
..... before we embark on merits, it is necessary for us to note as to the reasons for amendment which came to be introduced under the finance act 44 of 1980. ..... gopinath, that where there is a prima facie lack of jurisdiction on the part of the deputy collector of customs to levy penalty under section 116 of the customs act, 1962, there is no necessity for the petitioner to go before the appellate authority viz, collector of customs and thereafter before the tribunal. ..... in providing under chapter xv of the customs act of 1962, hereinafter referred to as the act, section 128 of the act categorically states that any person aggrieved by any decision or order passed under this act by an officer of customs lower in rank than a collector of customs may appeal to the collector (appeals) within three months from the date of recommunication to him of such decision or order. ..... however, while saying so, we are conscious of the fact that section 130 provides for a statement of case to high court. ..... but that is not to say that the petitioner (appellant) will have to exhaust the other remedy before coming to this court as provided for under sections 128 and 129-a of the customs act, 1962. ..... : 1986(24)elt469(cal) , the learned single judge upheld the validity of levy of penalty under section 116 of the act. ..... incidentally, it also provides for suo motu powers under section 129-b of the act. ..... therefore, an appeal would lie against an order passed by the deputy collector of customs under section 128 of the act. .....
Tag this Judgment!Court : Chennai
Reported in : 1992CriLJ3221
..... ' section 14-a had been inserted by the tamil nadu prohibition (amendment) act, 1979 and ..... 14(1) and the proviso in the spirit of the amendment, we cannot read into the section that unless knowledge of the owner of the vehicle about the commission of the crime is established, court can never confiscate ..... 11 of the opium act, even as amended by the madhya bharat amendment act, conveyance used for carrying opium is also liable ..... the introduction of section 14-a by the amendment in 1979 has changed the whole complex of the issue dealing with confiscation of vehicles proved to have been used in the commission of ..... rendered under the opium act 1878 as amended by the madhya bharat amendment act. ..... the court also indicated that the state's amendment would possibly have to be struck down as imposing unreasonable restrictions ..... : 1980 cri lj 43 were rendered prior to the amendment in ..... otherwise, would be to defeat the very object of amending the above provisions relating to confiscation of vehicles. 18. ..... tried for the above offence on the allegation that they entered into a conspiracy, between 24-11-1981 and 25-11-1981, to illicitly transport liquor, in violation of the above act, in tmq 1519 from annanagar, madras to avadi and pursuant to the conspiracy on 25-11-1981 at 4.00 p.m. ..... azad bharat finance company, : 1967crilj285 relied on by the learned counsel for accused ..... 108 : 1980 cri lj 43 rendered by different judges under this act and the decision of the supreme court in state of madhya .....
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