Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: punjab and haryana Page 1 of about 1,705 results (0.169 seconds)

Date of Decision : 5.8.2013 Vs. Union of India and Others

Court : Punjab and Haryana

..... tax act, 1961 (hereinafter referred to as the act .) as substituted by an amendment by the finance act, 2007 with effect from 1.6.2007 being ultra vires.2. the premises of the petitioner were searched under section 132 of the act on 17.1.1995. thereafter, he filed an application on 29.1.1997 before the settlement commission-respondent no.2 under ..... not be maintainable. thus, interest under section 234b would be payable up to the stage of section 245d(1). our view is supported by the amendment made by finance act of 2007 w.e.f. 1.6.2007 in which interest is required to be paid for maintainability of the application for settlement. 10. keeping in view ..... been decided, it is open to the applicants to seek refund in case the settlement commission has decided in their favour and where the cases are still pending, respondent no.2-settlement commission shall pass orders keeping in view the above referred judgment. (jasbir singh) judge (g.s. sandhawalia) judge 5.8.2013 ashwani/pardeep arora kumar .....

Commissioner of Income-tax Vs. S.B. Oil Industries Pvt. Ltd.

Court : Punjab and Haryana

Reported in : (2006)203CTR(P& H)218; [2005]274ITR495(P& H)

..... mind that section 80i was a dead section during the period april 1, 1973, to april 1, 1981. section 80i was brought back into the income-tax act by the finance (no. 2) act, 1980, with effect from april 1, 1981. under section 80i, as inserted with effect from april 1, 1981, it was provided that where the gross total ..... get the tax-holiday for the entire period as promised. however, after april 1, 1989, section 80j was deleted. it is for this reason that the same finance (no. 2) act, 1980, which reintroduced section 80-i, also brought into force, the bracketed portion in section 80hh(9). reading the bracketed portion in section 80hh(9), it is ..... income by the amount of deduction under section 80hh of the act by the direct taxes (amendment) act, 1974, with effect from april 1, 1974, was inserted. section 80i was inserted in its present form by the finance (no. 2) act, 1980, with effect from april 1, 1981, and by the same finance (no. 2) act, section 80hh(9) was amended and the words 'section .....

Dr. Harsh Vardhan and ors. Vs. Haryana Urban Development Authority and ...

Court : Punjab and Haryana

Reported in : (2000)125PLR295

..... attractive but we cannot accept the same and legitimise the land grabbing campaign of the petitioners and others. the word 'amenity' defined in section 2(a) of the act includes roads, water supply, street lighting drainage, sewerage, public works tourist spots, open spaces, parks, landscaping, play fields etc. the expression ..... would welcome maintenance of these spaces as grassy greens with ornamental trees and flowers, their usurpation for individual use and enjoyment cannot be permitted. no permanent or obstructive structures can be allowed on the same. any such hedges, fences or masonry, structures should be removed by 5th oct ..... finance, accounts and audit. chapter-vi contains provisions relating to power of the authority to require local authority to assume responsibility for providing amenities in certain cases and control by the state government. chapter-vii contains provisions relating to inspection and penalties and chapter-viii contains miscellaneous provisions. section 53 of the act .....

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Reported in : (2009)222CTR(P& H)546

..... by the cbdt, from time to time stipulating monetary limits for filing of appeals, were granted statutory status with the insertion of section 268a into the it act, 1961, by the finance act, 2008 with retrospective effect from 1st april, 1999. the second contention advanced by the learned counsel for the respondent-assessee is based on instruction ..... in hand, inasmuch as, it mandates that instructions, orders or directions, even issued earlier i.e. prior to the insertion of section 268a in the 1961 act, by the finance act, 2008, fixing monetary limits for filing of appeals, shall be deemed to have been issued under sub-section (1) of section 268a of the 1961 ..... (1) of the 1961 act. the aforesaid instruction dt. 15th may, 2008, is being reproduced hereunder:reference is invited to board's instruction no. 1979, dt. 27th march, 2000, no. 1985, dt. 29th june, 2000, no. 6 of 2003, dt. 17th july, 2003, no. 19 of 2003, dt. 23rd dec, 2003, no. 5/2004, dt. 27th may, 2004, no. 2/2005 dt. 24th oct., .....

Marigold Engineers (P) Ltd. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : (2004)191CTR(P& H)103; [2005]274ITR17(P& H)

..... recovered from him under the kar vivad samadhan scheme, 1998 (for short 'the scheme'), enacted under chapter vi of the finance (no. 2) act, 1998 (for short 'the act').2. the petitioner had filed a declaration dt. 14th dec., 1998 (annex. p-2), under section 89 of the act, in respect of disputed tax arrears on account of tax, interest and penalty for the asst. yr. 1995-96 ..... to rs. 6,13,864 (7,03,092-89,228). the certificate for full and final settlement of tax arrears under section 92 r/w section 91 of the act in form no. 3 (annex. p-7) was also issued on 11th aug., 1999.4. the assessee, thereafter, has been making successive representations to the respondents for refund of rs. 89,228 .....

Shiromani Gurdwaras Parbandhak Committee, Amritsar and anr. Vs. Lachhm ...

Court : Punjab and Haryana

Reported in : AIR1970P& H40

..... a patit will mean whether he is or is not to continue to be a member of the board. in part iii, chapter ix deals with the subject of finances so far as notified sikh gurdwaras are concerned. in this chapter section 106 deals with the funds of the gurdwaras and how the same may be spent. sub-section ..... be substituted for the expression 'state government', and further that until the central government issues any directions under sub-section (2) of section 72 of the reorganisation act, there is no escape from this, that the expression 'state government' in the act has to be limited to the present punjab state government, (e) that, in any case, the power with the ..... , to call upon the committee to show cause why it should not be ordered to pay the same (sub-section (2) of section 124). so part of the existence, functioning and operation of the board depends upon the finances available from the notified sikh gurdwara committees, which funds, if the committees will not pay on their own, they can .....

Sukhdev Singh Dhindsa and anr. Vs. the State of Punjab and anr.

Court : Punjab and Haryana

Reported in : 1985CriLJ1739

..... to three years or with fine or with both;iii) offences under the punjab security of the state act, 1953 (punjab act no. 12 of 1954).16. an analysis of the ..... has been vested in the executive magistrate. section 2(b) of the amendment act defines the 'specified offences' as follows:(b) 'specified offences' means -i) offences falling under chapters viii and x of the indian penal code, i860 (central act no. 45 of 1860);ii) offences under the arms act, 1959 (central act no. 54 of 1959) punishable with imprisonment up ..... on 24th november, 1983. earlier to the enactment of the amendment act, the state of punjab had promulgated ordinance no. 3 of 1983 on 27th june, 1983. the provisions of the amendment act have come into force with effect from the date the ordinance was promulgated.2. in this petition, the main attack is on sections 4 .....

Mohan Singh Balwant Singh Vs. State

Court : Punjab and Haryana

Reported in : AIR1965P& H291; 1965CriLJ127

..... all statements which the court permits or requires to be made before it by witnesses in relation to matter of fact under enquiry such statements being called oral evidence and 2. all document s produced for the inspection of the court:-such documents are called documentary evidence.'it is evidence only in the sense in which a court is empowered under ..... we have been referred to high court rules and orders vol. iii chapter 22-d which contains the instructions issued by the punjab government in its circular dated 4-2-1939 on the subject of borstal jail extracts. the learned counsel has contended that it is not proper for the appellant to be sent to borstal jail after he ..... on the use of the knife on a vulnerable part of an innocent child but that can be no means take the case out of the offence of murder. he has however already been dealt with under the bombay children act and therefore no question of any further leniency arises. it is in my opinion in the interest of the appellant himself .....

***** Vs. State of Punjab and Others

Court : Punjab and Haryana

..... . which extends to whole of the state of haryana in which the term defacement of property is defined under section 2(a)(b) of the act. section 3 of the act provides for advertisement in writing at places cwp no.11961 of 2012 - 17 - ordered by block development and panchayats officer (bdpo) or social education and panchayats officer ..... , posters, boards and for that purpose a truck has also been provided. the municipal corporation, panchkula under the haryana prevention of defacement of property act, 1989 (for short the act ) had also filed some cases against the violators. in the second affidavit dated 18.9.2012, it is averred that a video conference was ..... awas yojna 1900.00 5. integrated low cost 100.00 sanitation scheme 6. thirteenth central finance commission (i) general grant 9244.00 (ii) fire & emergency 2500.00 services 7. urban solid waste 313.00 management.8. kurukshetra development 250.00 board. cwp no.11961 of 2012 -9- 9. training for elected 4.00 women councilors.10. scheme .....

Kiran House and ors. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : (1999)122PLR695

..... on this basis, the counsel prays that the show cause notices, a copy of one of which has been produced as annexure p.2, be quashed.3. the concept of 'service tax' was introduced by the finance act of 1994. initially, the service tax was imposed in regard to the telephone, insurance and stock brokerage services. with the passing ..... whether or not the petitioners are providing any services in respect of transport of goods or any catering services in relation to the pandals or shamianas. there is no averment in the petition which may specifically indicate the factual position. in the absence of facts, it is totally impossible to accept the contention of the petitioners ..... entry would show that the state legislatures are competent to provide for the levy of taxes on 'the sale or purchase of goods....' however, in the present case, no tax is being levied either on the sale or purchase of any goods. the levy is on the providing of services. architects, stock brokers, insurance agents, caterers etc .....