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Commissioner of Income Tax Vs. Rajasthan Financial Corporation

Court : Rajasthan

Reported in : (2007)213CTR(Raj)184

..... his lordship, then was) and s.k. jha. j. examining the scope and ambit of section 36(1)(viii), as: it stood; prior to its, amendment by the finance (no. 2) act of 1967, set out at pp. 521 and 522 of that report, accepted a. similar claim of the assessee. in reaching that conclusion, the court also relied on the later ..... of the view that the construction placed by the tribunal on the provision with due regard to the scheme and object of the act and its language is sound and correct;section 10 of the finance act of 1985 (central act no. 32 of 1985) ('1985 act'); accepting the very case urged by the assessee, has suitably amended section 36(1)(viii) of the ..... act w.e.f. 1st april, 1985. the object of the said amendment is set out in the memorandum explaining the provisions in the finance bill under 'income-tax, .....

Jodhpur Chartered Accountants Society and anr. Vs. Union of India and ...

Court : Rajasthan

Reported in : (2002)176CTR(Raj)177

..... accountants in relation to accounting, auditing and certification services provided by them in their professional capacity. for the convenience some of the relevant provisions of the finance (no. 2) act, 1998, are extracted as follows'section 65. definitions.-in this chapter, unless the context otherwise requires,................(5) 'architect' means any person whose name is ..... furnished to the central excise officer, a return in such manner and at such frequency as may be prescribed.'section 93 as substituted by the finance (no. 2) act, 1998, provides for power to grant exemption from service-tax.the government of india has notified service-tax on 12 new services added in ..... person by the person responsible for collecting the service-tax. section 68 of the act of 1994 (as amended by the act of 1997) provides for collection and recovery of service-tax. finance (no. 2) act, 1998 (hereinafter referred to as the act of 1998), the service-tax net has been extended to various others including .....

Jattu Ram Surendra Kumar and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : (2005)196CTR(Raj)68; 2005WLC(Raj)UC438

..... an offence of the year 1982-83 cannot be continued. this view has been taken by the apex court in the case of general finance co. 2002 (7) scc 1.5. in view of the aforesaid, we allow this special appeal and set aside the judgment of ..... by sub-section (1) of section 139 or by such notice as the case may be, or'the direct tax laws (amendment) act, 1989, omitted the aforesaid provision w.e.f. 1st april, 1989. it is significant to notice that the omission of a provision ..... the learned single judge. the writ petition is allowed and the complaint nos. 160/86 and 161/86 pending in the court of chief judicial magistrate (economic offences) rajasthan, jaipur, is quashed.'3. the counsel ..... rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.'2. it is stated by the counsel for the petitioner that omission of the words 'failure to deduct' shows that legislature wants to .....

Jodhpur Chartered Accountants Society and anr., Vs. Union of India (Uo ...

Court : Rajasthan

Reported in : [2003]264ITR529(Raj); 2006[3]STR344; 2002WLC(Raj)UC708

..... is leviable on chartered accountants in relation to accounting, auditing and certification services provided by them in their professional capacity. for convenience some of the relevant provisions of the finance (no. 2) act, 1998, are extracted as follows : '65. definitions.--in this chapter, unless the context otherwise requires,--. . . (5) 'architect' means any person whose name ..... officer, a return in such form and in such manner and at such frequency as may be prescribed.' 4. section 93 as substituted by the finance (no. 2) act, 1998, provides for power to grant exemption from service tax. 5. the government of india has notified service tax on 12 new services added in ..... alia, referred to in sub-clause (s) of clause (48) of section 65. sections 68 to 71 as originally enacted by the finance act, 1994, have also been substituted by the finance (no. 2) act, 1998. the substituted sections 68 to 70 are reproduced as under : '68. payment of service-tax.--(1) every person providing taxable .....

Rajasthan State Electricity Board Vs. Trilok Chand

Court : Rajasthan State Consumer Disputes Redressal Commission SCDRC Jaipur

..... is only in such event that award of compensation is warranted under the provisions of sec. 14(1)(d) of the act, (see consumer unity society, calcutta v. chairman and the managing director, bank of baroda (original petition no. 2/88, decided on may 18,1989, by the national commission, new delhi). the following observations were made in general ..... this correct perspective." these observations were reiterated in commercial officer, office of the telecom., patna v. bihar state warehousing corporation, i (1991) cpj 42 (nc) (first appeal no. 2/88, decided on 18.10.89 by the national commission). it was observed therein- "as indicated above, by us in some of our earlier judgments, the award of ..... grounds: (1) that it is a stale claim and had become time barred under the law of limitation long prior to the coming into force of the act; and (2) that there is hardly any material on record to support the claim for compensation on the ground of harassment and loss. the direction made by the district .....

Bindu Prasad Soni Vs. Union of India (Uoi) and anr.

Court : Rajasthan

Reported in : [2002]258ITR663(Raj)

..... 1. the government of india introduced a scheme by the name of kar vivad samadhan scheme, 1998, under chapter iv of the finance (no. 2) act, 1998, with a view to provide a quick and voluntary settlement of tax dues as on march 31, 1998, both in various direct tax enactments as well as indirect taxes ..... by january 31, 1999. hence, the matter is taken up urgently. it is admitted, notices returnable in three weeks. notices of stay petition, returnable in three weeks. in the meanwhile, no coercive steps be taken in this matter.' 7. it appears that the respondent raised some controversy with respect to the admission of the writ petition and a prayer was made ..... is extracted as follows:'95. the provisions of this scheme shall not apply--(i) in respect of tax arrear under any direct tax enactment,--. . . (c) to a case where no appeal or reference or writ petition is admitted and pending before any appellate authority or the high court or the supreme court on the date of filing of declaration or .....

Life Insurance Corporation of India Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : (2003)179CTR(Raj)432; [2003]260ITR41(Raj)

..... of the income-tax appellate tribunal dated march 5, 1991. thus, the revenue preferred an application under section 256(2) of the act before this court. the reference application has been registered as d. b. income-tax reference no. 34 of 1999. the said reference application is also decided today by a separate order against the revenue.12. ..... of profit, for the purposes of the said sub-clause for the for the assessment year 1989-90 and subsequent assessment years.'22. there was further amendment in the finance act, 1995, with effect from july 1, 1995, which substituted the words 'as may be prescribed' for the expression 'as the central government may, by notification, in ..... the purpose of meeting the expenses wholly, necessarily and exclusively incurred in the performance of duties. as a result of amendment of section 10(14)(i) by the finance act, 1995, referred to above, such special allowance or benefit has to be prescribed by the board by framing a rule in that regard. rule 2bb has made .....

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

..... /03/2008 and that being so, all matters are to be remitted back to the assessing officer in terms of section 245-ha(2) of the act so as to be governed by finance act, 2007 on having become effective. counsel relied upon 1989(1) scc 628.20. counsel further submits that once settlement commission has become ..... -same in cognate matters, additional point has been raised by counsel for assessee (respondent) that settlement commission kolkatta has passed order impugned herein, this court has no territorial jurisdiction.49. per contra, counsel for revenue submits that the assessee is being assessed by commissioner of income tax jaipur and being resident of kolkata, application ..... from the petition, the assessee was assessed in rajasthan and in exercise of jurisdiction by bench at kolkatta, as provided under section 245-ba of the act that in no manner excludes territorial jurisdiction of this court.51. as already informed, all the assessees have deposited amount of tax in terms of orders impugned, a .....

Nirmal Nahta and ors. Vs. State and ors.

Court : Rajasthan

..... to the executive committee, every municipality shall also constitute the following committees consisting of not more than seven to ten members, namely:(i) a finance committee,(ii) a health and sanitation committee,(iii) a buildings permission and works committee,(iv) a slum improvement committee;(v) a rules and bye-laws committee ..... respondents-3 & 4 in particular, are avoiding to convene meetings of corporation for constitution of various committees provided under section 55 of rajasthan municipalities act, 2009 ('act, 2009').2. election of corporators of jmc was held in november, 2009. as alleged, the petitioners contested election of corporators from their respective wards of ..... constitution of meetings of municipality can be frustrated; such action of respondents in no manner can be said to be in conformity with provision of act, 2009.8. counsel further submits that committees referred to in section 55 of act, 2009 are to be constituted by municipality; and power to constitute such .....

Commissioner of Income-tax Vs. Rajasthan Financial Corporation (No. 2)

Court : Rajasthan

Reported in : [1998]229ITR252(Raj)

..... : [1989]175itr87(ap) and cit v. m.p. audyogik vikas nigam ltd. (no. 2) : [1989]178itr179(mp) and the decision given in the case of karnataka state financial corporation v. cit 0043/1985 : [1988]174itr206(kar) was not followed.13. by the amendment by the finance act, 1985, the words 'computed before making any deduction under this clause and chapter vi-a ..... 36(1)(viii) is to be computed before making any deduction under chapter vi-a as well as any deduction under section 36(1)(viii) of the income-tax act, 1961 ?2. whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that interest amounting to rs. 17,65,281 (assessment year 1978 ..... deductions are not to be taken into consideration, and the gross total income will be the total income for the purpose of this clause.4. under section 2(45) of the income-tax act, the total income has been defined to mean the total amount of income referred to in section 5, computed in the manner laid down in the said .....