Court : Andhra Pradesh
Reported in : 207(2007)CCR584; [2006]287ITR75(AP)
..... 2) act, 1991, which was added by way of an amendment after the assessment ..... the high court held (headnote):under section 80hhc of the income-tax act, 1961, the assessee who is engaged in export business is allowed, in computing the total income, a deduction out of the income derived from the export ..... the assessee has drawn our attention to clause (baa) of the explanation to section 80hhc of the act inserted by the finance (no. ..... given hereinabove, we are of the view that the tribunal was wrong in giving the benefit under section 80hhc of the act, and in computing the income of rs. ..... of the act lays down ..... sought to be included under the head 'profits and gains of business' and computed in terms of section 80hhc of the income-tax act, 1961 (for short 'the act'). ..... includible under the head 'profits and gains of business' and was to be taken into consideration for computing deduction under section 80hhc of the income-tax act, 1961. ..... includible under the head 'profits and gains of business' and were to be taken into consideration for computing deduction under section 80hhc of the income-tax act, 1961 ?2. ..... and the amounts collected as service charges when the assessee was not engaged in the activity of manufacture and export, were sought to be given the special deduction under section 80hhc of the act. ..... the same as part of the business income even though such income was disclosed separately in the annual accounts of the assessee-company in order to comply with the provisions of the companies act.8. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1992(2)ALT725
..... , (1991) 83 stc 197), the tribunal was dealing with the bengal finance (sales tax) act, 1941 where there is no specific provision, deeming the supply of goods to members of unincorporated clubs to ..... 11848 of 1989, that the petitioners should first exhaust the alternative remedies available to them under the act by way of filing appeals before approaching this court under article 226 of the constitution of india, and these writ petitions filed by the petitioners questioning the show-cause notices issued to them by ..... claims that the petitioner-club is a 'society', registered under the andhra pradesh societies registration act and its objects are to promote social, cultural, sports, recreational, charitable and educational activities ..... pleader for commercial taxes contends that after the constitution (forty-sixth amendment) act, 1982 and the consequential amendments of the relevant provisions of the act by act 18 of 1985, the transactions effected by the petitioners fall under the definition of 'sale' exigible to sales-tax and, therefore, they have to get themselves registered under the act as 'dealers' and file the returns. ..... 1991) 83 stc 197 and contended that the constitution (forty sixth amendment) act, 1982 merely gave the state legislatures competence to levy a tax on the supply of goods by unincorporated clubs to its members and, without bringing an appropriate legislative measure by the state in conformity with such competence, the clubs are not liable to pay tax under the act .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1995)123CTR(AP)576; [1995]213ITR668(AP)
..... it was violative of article 14 in that the classification of hotels for the purpose of imposition of tax was arbitrary and unintelligible without any rational nexus with the taxing policy, and (iii) the act was violative of the fundamental right guaranteed under article 19(1)(g) as it imposed unreasonable and onerous restrictions on the petitioner-hoteliers to carry on their business. ..... the second contention is based on article 14; air-conditioned restaurants unconnected with any hotel are brought within the sweep of the act while the separate expenditure incurred in air-conditioned restaurants situated within the premises of a hotel where the daily room tariff for residential accommodation is more than ..... 2) act, 1991, with effect from october 1, 1991, the sweep of the act was extended to encompass restaurants equipped with or having access to facilities for air-conditioning ..... the act of 1987, as it stood prior to the amendment act of 1991, was enacted to provide for the levy of a tax on expenditure incurred in certain ..... 2) act, 1991, is under challenge in this batch of writ ..... we are unable to see why we should not, when dealing with a central act, enquire whether it is legislation in respect of any matter in list ii for this is the only field regarding which there is a prohibition against ..... constitutionality of the amendments made to sections 2 - 5, 7 and 15 of the expenditure tax act, 1987 (for short, 'the act'), by the finance (no. ..... the amendments brought about by the finance (no. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(1)ALD354; 1999(6)ALT767; [2000]241ITR287(AP)
..... this writpetition seeks refund of tax of rs.23,281/-paid under the voluntary disclosure of income scheme, 1997 (for short 'the scheme') which was enunciated under the finance act, 1997 (act 26 of 1997).the petitioner has filed a declaration on 27-12-1997 under the said scheme disclosing the income for the years 1991-92 and 1992-93, for which no returns were filed by him under section 139(1) of the income tax act (for short 'the act'). ..... the scheme was enunciated under the finance act, 1997 (act 26 of 1997) with a view to give concessional rate of tax and immunity in respect of disclosure of concealed income. ..... when the very scheme contemplates that a declarationwithout payment of tax is void and non-est and the declaration filed by the assessee was not acted upon, the question of retention of the tax paid under such declaration will not arise. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(2)ALD(Cri)840; I(2007)BC446; 2006CriLJ1
..... 2001 (2) andh ld (crl) 234 : 2001 cri lj 4647 (sc), the supreme court while dealing with sections 138 and 139 of the act held that whenever a cheque was issued to the complainant for a specific amount, there is a presumption that it is towards discharge of ..... the complainant that the cheque leaf covered by ex.p-1 was given to southern finance company as security in 1991 and it was never given to the complainant as alleged by the ..... [1964]7scr123 the supreme court while dealing with article 20(2) of the constitution of india and section 26 of the general clauses act, 1897, held as follows (para 6) :both in the case of article 20(2) of the constitution as well as section 26 of the general clauses act to operate as a bar the second prosecution and the consequential punishment thereunder, must be for 'the same offence' i.e ..... property, to any person or to consent that any person shall retain any property, or intentionally induces the person so deceived to do or omit to do anything which he would not do or omit if he were not so deceived and which act or omission causes or is likely to cause damage or harm to the person in body, mind, reputation or property, is said to 'cheat'.68 ..... .) 638 : 2005 cri lj 1093 (ap), this court while dealing with sections 138 and 139 of the act held that whenever there is denial of liability under a cheque issued by the accused, the burden is on the said accused to prove that the dishonoured cheque was not issued in discharge of legally enforceable .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2001]116TAXMAN749(AP)
..... 1991]188itr623(delhi) ), as follows (page 446 of 230 itr) :sub-section (4) was inserted in section 269uc by the finance act, ..... sections 269u to 269uo was inserted by the finance act, 1986 providing for purchase by the central government of immovable properties in certain cases of transfer in replacement of the provisions of chapter xx-a containing sections 269a to 269s of the act, relating to acquisition of immovable properties in ..... the objects and reasons of the bill which was enacted as finance act, 1995, also do not give an indication that by inserting sub-section (4) in section 269uc parliament intended to confer a power on the appropriate authority to ..... observed :'we need not go into the presidential value of the above decision, as we are bound by the decisions of this court, which clearly lay down that the appropriate authority acting under section 269ud cannot go into the legality of the agreement before him and his only power is to make an order of purchase for the central government or grant a no-objection certificate.' ..... reply was received, the appropriate authority by order dated 11-12-1995, held that in view of the prohibition of section 6 of the tamil nadu urban land ceiling act the agreement dated 79-1995, to transfer the entire land including the excess vacant land, shall be deemed to be null and void and in that view of ..... 1991]188itr623(delhi) , a division bench of the delhi high court has considered the provisions contained in sections 269uc, 269ud and 269ul of the income tax act .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(3)ALD253; 2001(2)ALT570; (2003)179CTR(AP)177
..... tanvi trading and credits private limited, 1991 itr 307 which approved the decision of the delhi high court (see : [1991]188itr623(delhi) ), as follows (page 446 of 230 itr): 'sub-section (4) was inserted in section 269-uc by the finance act, 1995, with effect from july, 1, ..... the objects and reasons of the bill which was enacted as finance act, 1995, also do not give an indication that by inserting sub-section (4) in section 269 uc parliament intended to confer a power on the appropriate authority to go into the legality or validity of the ..... chapter xx-c containing sections 269u to 269uo was inserted by the finance act, 1986 providing for purchase by the central government of immovable properties in certain cases of transfer in replacement of the provisions of chapter xx-a containing sections 269a to 269s, relating to acquisition of immovable properties in certain cases of transfer to counteract tax ..... authority and others (supra), observed:'we need not go into the precedential value of the above decision, as we are bound by the decisions of this court, which clearly lay down that the appropriate authority acting under section 269-ud cannot go into the legality of the agreement before him and his only power is to make an order of purchase for the central government or grant a 'no objection certificate'.13. ..... authority : [1991]188itr623(delhi) , a division bench of the delhi high court has considered the provisions contained in sections 269-uc, 269-ud and 269-ul of the income tax act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1999]107TAXMAN305(AP)
..... the scheme was enunciated under the finance act, 1997 (act 26 of 1997) with a view to give concessional rate of tax and immunity in respect of disclosure of concealed income. ..... 23,281 paid under the voluntary disclosure of income scheme, 1997 ('the scheme') which was enunciated under the finance act, 1997 (26 of 1997). ..... when the very scheme contemplates that a declaration without payment of tax is void and non est and the declaration filed by the assessee was not acted upon, the question of retention of the tax paid under such declaration will not arise. ..... the petitioner has filed a declaration on 27-12-1997 under the said scheme disclosing the income for the years 1991-92 and 1992-93, for which no returns were filed by him under section 139(1) of the income tax act, 1961 ('the act'). .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(2)ALT843; (1995)125CTR(AP)341; [1995]215ITR904(AP)
..... - in order to place a curb on extravagant and socially wasteful expenditure on advertisement, publicity and sales promotion at the cost of the exchequer, the finance act has inserted new sub-section (3a) in section 37 of the income-tax act for the disallowance of a part of such expenditure in the computation of taxable profits. ..... we shall now refer to the speech of the finance minister made at the time of the introduction of the bill of the finance act, 1978, which is reported in [1978] 111 itr 85. ..... thus, it appears to us that by the scheme introduced under the finance act, 1978, where the expenditure of newly established industry relates to advertisement, publicity or sales promotion, the whole of it is deductible as permissible expenditure for three years from the date of establishment but from the fourth year, the ..... sub-sections (3a), (3b), (3c) and (3d) of section 37 of the act were inserted by the finance act, 1978, with effect from april 1, 1979. ..... the scheme introduced by the finance act, 1978, restricts admissibility of aggregate expenditure incurred by an assessee on advertisement, publicity and sales promotion ..... ratnakar, learned counsel for the assessee, brought to our notice the speech of the finance minister and has contended that the expenditure to be treated as falling within the meaning of sub-section (3a) of section 37 of the act, should be extravagant and wasteful expenditure and that the other expenditure could not be treated as expenditure on 'sales promotion'. 5 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2010(3)ALT75
..... universities act, 1991, sri krishnadevaraya university act, 1981 stood repealed and as per section 4 of ..... universities act, 1991, as ..... universities act, 1991 to the extent it is relevant runs as ..... universities act, 1991 and since the said term expired long back in the year 2007 the action of the respondents in not reconstituting the executive council is arbitrary and ..... universities act, 1991, the 1st respondent had nominated 9 persons as members of the executive council vide ..... universities act, 1991, specifies the authorities of the university which included the board ..... universities act, 1991, the said university is deemed to have been established and incorporated under ..... act, 1991 ..... ,:(1) save as otherwise provided, the board of management, the finance committee and the academic senate shall be reconstituted at or about the same time every three years and the members of these authorities shall except in the case of ex-officio members hold office as members ..... act, 1991 ..... 2nd respondent university was established under the sri krishnadevaraya university act, 1981 and subsequently on the enactment of the a.p ..... universities act which provides that the nominated members of the executive council shall hold office during the pleasure of the governor does not in any manner entitle the nominated members to continue beyond ..... universities act, the term of the nominated members cannot be restricted to three (3) years and therefore the respondents cannot be found fault with for not reconstituting the .....
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