Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: allahabad Page 1 of about 2,245 results (0.045 seconds)

Addl. Commissioner of Income-tax Vs. Abbas Wazir (P.) Ltd. and Samad C ...

Court : Allahabad

Reported in : (1979)9CTR(All)169; [1979]116ITR811(All)

..... the circumstances of the case, the tribunal was legally correct in holding that the assessee-company was an 'industrial company' within the meaning of section 2(7)(d) of the finance (no. 2) act, 1967 or section 2(6)(d) of the finance act, 1968, so as to be entitled to concessional rates of tax in the assessment year 1974-75 '3. the relevant and material portion of ..... ltd. v. cit : [1978]113itr84(sc) , the supreme court had occasion to consider the expression 'attributable to' occurring in section 80e (as it stood prior to its amendment by the finance (no. 2) act, 1967). the court had held hat the legislature had deliberately used the expression 'attributable to' having awider import than the expression 'derived from', thereby intending to cover receipts from sources .....

Janki Das Lachchmi NaraIn Vs. Commissioner of Income-tax and anr.

Court : Allahabad

Reported in : (2005)196CTR(All)53; [2005]274ITR155(All)

..... along with the appeal, the petitioner has also filed an application for condonation of delay. in the meantime, by chapter iv of the finance (no. 2) act of 1998 (hereinafter referred to as 'the act'), the central government introduced the kar vivad samadhan scheme, 1998 (hereinafter referred to as 'the scheme'). the scheme was made applicable to direct ..... : [1956]29itr607(sc) , has held the question whether that proceeding was barred by limitation or not is irrelevant for determining whether under section 297(2)(d)(ii) of the income-tax act, 1961, the proceedings were pending or not. under the said section, actual pendency of a proceeding is required.18. in the case of sheth ..... 283 ; sir dinshaw mulla construing the word 'appeal' in the third column of article 182 of the limitation act observed :'there is no definition of appeal in the code of civil procedure, but their lordships have no doubt that any application by a party to an appellate court, asking it to set aside or revise a .....

The Commissioner of Income Tax Vs. Dugdh Utpadak Sahkari Sangh Ltd.

Court : Allahabad

Reported in : (2006)202CTR(All)343

..... the cooperative society from its investment with any other cooperative society, it is subject to the provisions of section 80ab of the act, which was inserted by finance (no.2) act, 1980 with effect from 1stapril, 1981. section 80b(5) of the act is of no relevance as it defines gross total income. it does not specify as to whether deduction of the gross income or net ..... decides on the applicability of the later judgment to the facts under consideration on it.'12. it may be mentioned here that the legislature by the finance (no.2) act, 1980 had introduced sections 80aa and 80ab into the act by the reason of the interpretation placed by the apex court upon section 80m in cloth traders (p.) ltd.'s case. section 80aa was introduced .....

Commissioner of Income Tax – Ii, Lucknow Vs. Ms. Lucknow Public Educ ...

Court : Allahabad

..... of section 153a.explanation.-- in this section, valuation officer has the same meaning as in clause (r) of section 2 of the wealthtax act, 1957 (27 of 1957).8. the section was inserted by the finance (no.2) act, 2004 with effect from 15.11.1972 to confer power on the assessing officer, to refer the matter to the ..... , decided on 23.02.2006. in the said case, the court found that the tribunal had not considered the provisions of section 142a of the act which was introduced by finance act no. 2 of 2004 with retrospective effect. this again really has not answered the issue. 15. the issue for consideration is, whether the assessing officer, under ..... officer was not justified in making reference to the departmental valuation officer, ignoring the retrospective effect of the provisions of section 142a of the act? section 142a was inserted by the finance act, 2004 with retrospective effect from november 15, 1972. the high court, after considering various judgments, was of the view that the income .....

Mahfooz Ahmad Khan. Vs. State of U.P. and Others.

Court : Allahabad

..... that as far as minority institutions' are concerned therein provision as contained under the first proviso to regulation 103 to 107 of chapter iii of u.p. act no. ii of 1921 are not applicable. prima facie arguments advanced appears to have some substance. consequently till the next date of listing ..... court on 18th december, 2008:-"supplementary affidavit filed today be accepted and taken on record.learned standing counsel has accepted notice on behalf of respondent nos. 1 & 2.8. issue notice on behalf of respondent nos. 3 and 4. each one of the respondents is granted six weeks time to file counter affidavit. rejoinder affidavit may be filed within next ..... is not inconformity with law. he has invited the attention of the court to the provisions of section 16-ff of the act 1921 and regulation 17 (g) of chapter ii of the regulations framed under the said act. he contends that the appointment has to be followed by approval by the competen authority, namely, the district inspector of schools. .....

Swami Vivekanand Uchchatar Madhyamik Vidyalaya, Unnao and Another Vs. ...

Court : Allahabad

Reported in : 1998(3)AWC1940; (1998)3UPLBEC2145

..... class iv employees as per regulation 100 of the regulations framed under section 16g of u. p. intermediate education act and the same are contained in chapter iii of the aforesaid regulations. opposite party no. 2 moti lal singh was appointed on aclass iv post of mali by the principal vide appointment letter dated 25. ..... in response to the said letter communicated to the district inspector of schools that the principal of the institution had terminated the services of the respondent no. 2 and his representation was also considered by the committee of management and on finding that his performance and conduct was not satisfactory during the probation period, ..... infirmity for which the district inspector of schools should have interfered with the same either in facts or in law. it has further been contended that respondent no. 2 was admittedly on probation and. therefore, the appointing authority was perfectly justified in law to terminate his services on finding him unsuitable. !n support of .....

Diploma Engineers Association and anr. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 2003(1)AWC541

..... and all the proceedings pursuant thereto. it has also been prayed that respondents be directed to re-advertise the vacancies in the respondent no. 2 corporation after correctly applying the reservation percentage prescribed under the u. p. public services (reservation in favour of the scheduled caste, scheduled tribe and other ..... submitted that group a comprises of several categories of posts carrying different pay scales and different qualifications for such posts. it is submitted that there exists no justification whatsoever for clubbing all such posts together for purposes of applying the reservation quota. similar is the position also with regard to group b ..... , some of the posts are single posts, e.g., general manager (project/finance), general manager (development), etc. the reservation policy under the 1994 act in applicable to the u. p. s.i.d.c. 21% reservation are for scheduled caste, 2% for scheduled tribes and 27% for other backward class. by the impugned advertisement .....

Vishwanath Prasad Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2003)86ITD516(All.)

..... in the books of account or documents maintained in the normal course of business on or before the search.22. circular no. 717 dated 14th august, 1995 is issued by the cbdt on the subject of finance act, 1995 - explanatory notes on provisions relating to direct taxes. clause 39.3 of this circular provides salient features of the ..... in the books of account could not have been disputed and the additions made are illegal. 6. because, other additions as are listed from sl. nos. (b) to (f) in ground no. 2 above are not maintainable even on facts as the appellant had submitted detailed reconciliation in relation to each and every item, duly supported by the documentary ..... 4 of the assessment order himself mentioned that gold jewellery weighing 5090.1 10 gms are recorded on the order book. the same is also recorded in item no. 2 of the annexure 'a' of the panchnama prepared at the time of search. the assessing officer himself admitted that the different gold jewellery of different weights have .....

Sri Dwarkadheesh Charitable Trust Vs. Income-tax Officer, c Ward

Court : Allahabad

Reported in : [1975]98ITR557(All)

..... that it shall form part of the corpus of the donee-trust is valid in law, is corroborated by the amendments made by parliament to section 12 by the finance act 16 of 1972, whereby parliament expressly excluded contributions 'made with a specific direction that they shall form part of the corpus of a trust or institution ' from ..... that such contributions may become subject to the purview of section 11. the idea was to catch accumulations of income. section 12(2) did not seek to convert a capital receipt into an income receipt. it has no application where what is received is, in its true nature and character, capital in the hands of the receiving trust. sub ..... -section (2) of section 12 speaks of contributions, and deems the contributions themselves to be income from property under section 11. in other .....

Commissioner of Income-tax - II, Kanpur Vs. N.K. Laminates (P.) Ltd.

Court : Allahabad

..... central board of direct taxes circular (see [2002] 258 itr (st.) 13) which has been referred to above in paragraph 61.3.2 has laid down as under (page 58): "61.3.2. the finance act, 2002, has amended section 158bb to clarify that the block assessment of undisclosed income is to be based on the evidence found in the ..... central board of direct taxes circular in question, it is, therefore, clear that the amendment of section 158bb brought about by the finance act of 2002 is merely clarificatory. in the present case, admittedly, no evidence or materials was discovered in the course of the search of the premises of the group to which the assessee belongs. the ..... the aforesaid additions on the ground that both the aforesaid additions were not relating to undisclosed income relatable to the evidence found during the course of search. no documents relating to any undisclosed investment in the plant and machinery as well as factory building were found during the course of search. the report of the .....