Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: andhra pradesh Page 96 of about 2,186 results (0.345 seconds)

i.E. Vittal and anr. Vs. Appropriate Authority and ors.

Court : Andhra Pradesh

Reported in : 1996(3)ALT707; (1997)137CTR(AP)396; [1996]221ITR760(AP)

..... consideration in the agreement for sale in question, recorded by the appropriate authority.the order passed under section 269ud is therefore quashed.application :also to current assessment years.income tax act 1961 s.269ud

N. Karuna and anr. Vs. Appropriate Authority and ors.

Court : Andhra Pradesh

Reported in : [2001]251ITR230(AP)

..... which is tantamount to transfer in terms of section 269ua(f) of the act and therefore such transfer is in violation of section 269ul(2) of the act. hence, the petitioners have no right to seek a no-objection certificate under the provisions of the act. therefore, the application in form no. 37-i was lodged. in the counter it was reiterated that the ..... the object and purpose of inserting chapter xx-c in the act was to discourage the proliferation of black money in transactions relating to the purchase and sale of immovable properties ..... 269ud or any order made under sub-section (2) of section 269uf shall be final and conclusive and shall not be called in question in any proceeding under this act or under any other law for the time being in force.' 9. chapter xx-c was inserted in the act by the finance act, 1986, with effect from october 1, 1986. .....

Commissioner of Endowments, Andhra Pradesh, Hyd. and anr. Vs. All Indi ...

Court : Andhra Pradesh

Reported in : 2001(6)ALD747; 2001(6)ALT539

..... to be entitled to a declaration:that mandirs of saibaba of shiridi are not hindu religious institutions nor a temple as defined in section 2 (27) of the act 30/87 and further declare that the provisions of act no. 30/87 cannot be made applicable in regard to mandirs i dedicated to saibaba of shiridi.32. in state of u.p. v. shri ..... decisions of the madras high court in all india sai samaj v deputy commr. h.r. & c.e., 1967 (2) mlj 618, as also an unreported decision in writ appeal no. 498 of 1967, dated 28.2.1973 it was held that the endowments act is not applicable to sai mandirs. it was further noticed that a bench of this court in writ appeal ..... no. 1722 of 1989 dated 5.3.1990 had also approved the decision of the madras high court. the correctness of .....

Pulavarthy Ankaraju and ors. Vs. the Special Chief Secretary to Govt.,

Court : Andhra Pradesh

..... filed by the respondents 6 to 20 have been considered by the district level committee as per the guidelines issued in g.o.ms.no.83, animal husbandry, dairy development fisheries (f.ii) department, dated 12.09.2007. the departmental officers concerned have personally inspected the lands in question and recommended for permission. the district ..... the state is under a constitutional obligation to ensure the enforcement of the citizens' right to pollution free environment under the existing legislations like the environmental protection act and the coastal zone regulations. it is useful to refer paras.59 and 60 of the judgment, which read as hereunder: "59. the authority has ..... 5) the sophisticated system has to be adopted to avoid the pollution etc. 6) the fish/prawn approved by the a.p. aquaculture (quality control) act, 2006 have to be raised. 7) that the central government in its gazette notification has prohibited some antibiotics and other chemicals in the aquaculture. the said .....

S.V. Gopala Rao and ors. Vs. Commissioner of Income-tax and ors.

Court : Andhra Pradesh

Reported in : (2004)192CTR(AP)530; [2004]270ITR433(AP)

..... had been attached had become conclusive. as such, the time would start running from march 31, 1993, since rule 68b of the act itself was incorporated by the finance act, 1992, with effect from june 1, 1992. therefore, june 1, 1992, was taken as a date for reference. the assessment, ..... called amendment to rule 68b by notification no. 9995 (see : [1996]218itr121(mad) ), could not be given effect to as it was ultra vires. he submits that rule 68b itself was inserted by the finance act, 1992, by an act of parliament. an act of parliament could not be amended by ..... therefore, the department claimed one year's further time in accordance with the proviso to sub-rule (1) of rule 68b of the act. the matter was also pending in the high court and almost for a period of five years the high court continued the stay. therefore ..... bilal nazki, j.1. heard learned counsel for both the parties and perused the record.2. the controversy is very short and mostly the material facts are not at dispute. the petitioners .....

Narayanam Appalaraju Vs. the Peerless General Finance and Investment C ...

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

..... . the first and foremost reason assigned was that the repudiation cannot stand in the eye of law for the simple reason that it was made by opposite party no.2 with whom the complainant never had any contractual relationship. therefore the very repudiation set out in ex.a4 that was sought to be relied upon by the insurance ..... two grounds to the effect that the complaint was barred by limitation as viewed in the light of the provisions contained in section 24-a of the consumer protection act, 1986 and also on the ground that the district forum lacks territorial jurisdiction in as much as both the opposite parties remained outside its territorial limits. the ..... both sides. the points that arise for consideration are: 1) whether the complainant could establish that there was deficiency in service on the part of the opposite party no.1. 2) whether there are any good grounds to interfere with the order of the district forum? 3) whether the complainant is entitled to any relief in the complaint? it .....

Bhupathiraju Narasimharaju Vs. Commissioner of Gift-tax, Andhra Prades ...

Court : Andhra Pradesh

Reported in : [1966]59ITR178(AP)

..... -tax. the expression 'property transferred' looks as an accomplished fact and this must naturally depend on the legal effect of the transfer. the special provision in sub-section (2) of section 6 in respect of 'a gift which is not revocable for a specified period' also necessarily implies that the legal effect of the gift has to be ..... to diminish directly or indirectly the value of his own property and to increase the value of the property of any other person.'clauses (xii) and (xxiv) of section 2 were construed by their lordships, chandra reddy c.j. and kumarayya j. in commissioner of gift-tax v. satyanarayanamurthy, and it was held that the definition of 'transfer ..... minister of finance v. smith, 'the question is never more than one of the words used.' broadly speaking, it would appear that where a person of his own free will diverts any interest in property to another person and there is no corresponding quid pro quo for the transaction, there is a gift within the meaning of the act.the .....

Raghava Auto Financer, Rep. by Its Manager Vs. M.A. Selva Kumar

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

..... same to be directory. though in that case the opposite party filed the counter but sought for 15 days extra time as provided in section 13(2)(a) of the consumer protection act, 1986, the state commission refused the opposite partys request against which the opposite party preferred a revision before the national commission. the honble national commission ..... receipt show that certain amounts were collected towards additional interest for delayed payments i.e. rs.4,775/-. in the absence of any receipt evidencing the same and no clear notice on the reverse of the receipts and also in the absence of any terms and conditions in the loan agreement, we are of the considered view ..... . the complainant got issued a legal notice dt.28.10.2008 demanding opposite party to refund the excess amount of rs.4775/- and issue a clearance certificate towards no dues. opposite party replied vide their letter dt.5.11.08 stating that the complainant is still due rs.5970/- with future interest from 5.11.2008. he .....

J. Moosa and Sons Vs. Commercial Tax Officer and anr.

Court : Andhra Pradesh

Reported in : [1969]23STC133(AP)

..... transaction the auctioneer cannot be made liable to payment of sales tax and the extension of the definition of the word 'dealer' in explanation 2 of section 2(c) of the bengal finance (sales tax) act, so as to include an auctioneer is ultra vires and must be declared as void.8. it was further held that since the power ..... it is contended by sri anantha babu, firstly that the legislatures have power to tax only transactions which amount to sales as defined in the sale of goods act, and have no power to extend their jurisdiction by artificial definition of 'sale' or by laying down legal fictions. the power to tax a sale, according to him, comprehends ..... was summarily rejected on some flimsy grounds. lastly, it is contended that the auctioneers dispose of second-hand goods belonging to various principals. as such, there is no tax liability because the principals who are merely selling of old articles are not carrying on any business of buying or selling. the principals of the petitioner are not .....

V. Parvathalu S/O. Mallaiah, H.No.2-3-19 Vs. the Municipal Council, Ka ...

Court : Andhra Pradesh

..... the notice issued on 29.06.1996 by the respondent in terms of section 228 (3) of the municipalities act, 1965, directing demolition of a certain portions of the first and second floors of the building, constructed by the petitioner bearing h.no.2-3-195, kaman road, karimnagar. the case of the petitioner is that, he has constructed a building comprising of ..... . section 230( declared that the rules embodied in schedule iii of the act shall be read as part of chapter iv of the act. schedule iii prescribed the building rules. rule 9(2) thereof specifically sets out that, in case of public or private street, not being a conservancy lane, no building shall be built within 1.5 meters of the boundary of such .....