Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: old Court: rajasthan Page 1 of about 1,168 results (0.196 seconds)

Pukhraj Vs. Mishrimal

Court : Rajasthan

Reported in : 1976WLN251

..... or any documents pertaining to the period prior to april 1, 1964.with the omission of section 137 and amendment of section 138 of the income-tax act, 1961, by the finance act, the declaration of confidential nature of record, the embargo against a court requiring a public servant to produce such records or to give evidence before it in ..... appa rao v. pentakota seethayamma : [1976]103itr222(ap) the entire case law has been carefully examined, and it has been held that after april 1, 1964 there is no embargo on a court of law from summoning the assessment proceedings from the incomes-tax authorities. it is also clear that the assessment proceedings are, after april 1, 1964, ..... asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.(2) notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the central government may, having regard to the practices and .....

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 .....

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 .....

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 .....

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 .....

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 .....

Bindu Prasad Soni Vs. Union of India and anr.

Court : Rajasthan

Reported in : (2002)176CTR(Raj)165

the government of india introduced the scheme in the name of kar vivad samadhan scheme, 1998, under chapter iv of finance act, 1998, with a view to provide a quick and voluntary settlement of tax dues as on 31-3-1998, both in various direct tax enactments as well as indirect ..... 31-1-1999. 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 coersive steps be taken in this matter.'6. it appears that the respondent raised some controversy with respect to the admission of the writ petition and a prayer was made ..... last date of hearing. in these circumstances, it is obligatory for the designated authority to proceed with the declaration proceedings as provided under sub-clause. (1) and sub-clause. (2) of section 90. accordingly we direct the designated authority to proceed in accordance with law on the declaration filed by the petitioner.8. in view of this direction the petitioner .....

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 .....

Vijay Industries Vs. Commissioner of Income Tax

Court : Rajasthan

Reported in : (2004)190CTR(Raj)90; [2004]270ITR175(Raj)

..... . here an assessee is not required to compute the income from salary. the it department allows such claim on gross remuneration, even after section 80ab was inserted by the finance (no. 2) act, 1980, w.e.f. 1st april, 1981. it is pertinent to note that the phrase allowing deduction under above section is as under:'a deduction from such remuneration ..... dispute in this case relates to asst. yr. 1981-82 and the legal position examined by the hon'ble court is as it stood after the amendment made by the finance act, 1981, whereby section 80ab was introduced.(i) motilal pesticides (i) (p) ltd. v. cit : [2000]243itr26(sc) new industrial undertaking in backward area--special deduction-computation of ..... want to press the question nos. 1 and 2 in db it ref. no. 80/1987 & question nos. 1, 3 and 4 in db it ref. no. 7/1995. he wants to press the question only relating to section 80hh in asst. yrs. 1979-80 and 1980-81.2. on an application under section 256(1) of the it act, the tribunal has referred the .....

Commissioner of Income Tax Vs. Ramesh Chand Soni

Court : Rajasthan

Reported in : (2005)194CTR(Raj)84

..... of any period for any reason in computing period of limitation provided under section 158be was made, nor any provision was made assigning meaning to term execution of authorisation. by finance act (no. 2) of 1996, an explanation, later on renumbered as expln. 1, was inserted in above form with retrospective effect from 1st july, 1995, commensurate with commencement of chapter xiv-b. it ..... contained only two clauses of exclusion of period from computation of limitation. vide finance act (no. 2) of 1998, expln. 2, as above, was inserted after renumbering existing explanation as expln. 1. explanation 2 defined the meaning of execution of authorisation.10. applying the aforesaid provision as on date the block assessment was made, i.e., 8th .....