Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: madhya pradesh Page 7 of about 78 results (0.321 seconds)

Aaa Fun-n-food (P) Ltd. Vs. Joint Commissioner of Income Tax

Court : Madhya Pradesh

Reported in : (2006)201CTR(MP)479

..... . mandlik, learned counsel, for respondent.3. at the outset, we may mention that aforementioned question of law though framed by this court while admitting this appeal requires amendment, so as to properly appreciate the real controversy sought to be urged by the appellant in this appeal. since the question framed does not exhibit whether any legal controversy ..... admitted for final hearing, the same in our humble opinion, deserve to be answered against an assessee.10. it is a settled position of law that when the act provides a specific section for determination of one kind of expenditure in a particular manner, as provided in that section, then, that particular expenditure has to be ..... case so far as deduction dealing with the expenditure of rs. 1 lakh incurred by the assessee for acquiring know-how, is concerned. section 35ab of the act in clear terms provides as to how and in what manner the expenditure incurred by an assessee for acquiring know-how is to be allowed as deduction. it .....

Commissioner of Income Tax Vs. Central India Machinery Manufacturing C ...

Court : Madhya Pradesh

Reported in : (1985)45CTR(MP)126

..... is a deductible allowance as business expenditure u/s 37(1) of the act, the doctrine of lifting the veil applies, that is to say, the taxing authorities are entitled to examine the circumstances of each case to determine whether the ..... supreme court, the principles deductible are these : (i) for determining whether an expenditure is a deductible allowance as business expenditure u/s. 37(1) of the act, the doctrine of lifting the veil applies, that is to say, the taxing authorities are entitled to examine the circumstances of each case to determining whether an expenditure ..... that whether with regard to the final conclusion as to whether a particular expenditure constituted an expenditure, admissible and deductible allowance under s. 37(1) of the act, raises a question of law or not, has to be decided in the context of the facts and circumstances of each case.iv. commissioner of income-tax, .....

Smt. Kamla Patel Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : AIR2004MP159

..... the basis of their medical registration certificate issued by their parent states. dmls (diploma in medical laboratory sciences) and dmlt (diploma in medical laboratory technology) are only the lab technician qualifications in case if such diplomas are awarded by a recognised institutions. the person possessing dmls and dmlt, diploma cannot ..... qualification declaring that it shall be recognised paramedical qualification only when granted after a specified date. section 29 of the act deals with power to require information as to courses of study and examinations. every university or paramedical institution in india which grants a recognised paramedical qualification, shall furnish ..... be fixed by regulation to have such qualification recognised and the state government, after consulting the council, may by notification in the official gazette, amend the schedule as to include such qualification therein, and any such notification may also direct that an entry shall be made in the last column .....

Narmada Bachao Andolan. Vs. the State of Madhya Pradesh.

Court : Madhya Pradesh Jabalpur

..... their right to receive land in lieu of land, does not arise as land oustees were never informed, offered or allotted agricultural land by the respondent. there was no compliance with the procedure set out in amended para 5.1 of rehabilitation and resettlement policy. it has further been submitted that without prejudice to ..... of narmada valley development authority (in short 'nvda') except sardar sarovar project. between the period from 2002 to 2005 proceedings under the provisions of land acquisition act, 1894 were initiated and were completed for acquisition of private lands. on 10.10.2002 environmental and forest clearance was received for the project. by order ..... order dated 7.6.1991 by which amendment has been incorporated, inherently lacks in jurisdiction and therefore the principle of resjudicata will not apply. for this proposition, reliance has been placed on ashok leyland v. state of tamil nadu, air 2004 sc 2836 and national institute of technology v. neeraj kumar singh, air 2007 sc .....

Anand Jaiswal Vs. District Magistrate, Shahdol (M.P.)

Court : Madhya Pradesh

Reported in : AIR1989MP143; 1989MPLJ312

..... before this court in central circuit cine assogn. v. state, air 1987 madh pra 113 and this court held that vcr rules of 1983 and the amending act no. 34/1983 cannot be said to be unconstitutional and the classification appears to be quite reasonable. looking to the size of the cinema building where film ..... these new projectors deliver rezor-sharp, true to life pictures on giant l60 or 72 inch screens. the universal projector is the system utilizing all the new technology of the communication age, providing unbelievable picture quality. although the projectors are extremely sophisticated, being compact, lightweight and readily set up for operation, they are incredibly ..... authority means to restrict the use of a screen beyond certain dimensions, the rules have to be amended or the condition has to be incorporated in the licence itself. it appears that the state government on receiving information that wide screens are being used in video parlours issued a circular to district magistrate on 30- .....

Suresh Deole Vs. Chief Commissioner of Income-tax and anr.

Court : Madhya Pradesh

Reported in : [1991]188ITR741(MP)

..... during the years 1982, 1983 and 1984, the period during which the petitioner was outside india accordingly, the petitioner, on december 8, 1987,furnished the desired information. however, the board did not register the petitioner as a valuer despite repeated reminders by the petitioner which have been filed as annexures k-1 to k ..... 1 for renewal of the registration of the petitioner as a valuer. whereupon, the petitioner received a letter dated may 24, 1989, from respondent no. 1 informing the petitioner that his application for renewal has been rejected because his income for the last ten years was less than rs. 50,000 per annum and, ..... college of technology, bhopal. the petitioner was a duly registered valuer under the provisions of the wealth-tax act, 1957, vide order of the central board of direct taxes dated january 20, 1986. thereafter, section 34ab and other corresponding provisions of the wealth-tax act, 1957 (hereinafter called 'the act'), were amended by the finance act of 1988 .....

Nishit Construction Company (P) Ltd. Vs. Income Tax Officer

Court : Madhya Pradesh

Reported in : [2008]303ITR419(MP)

..... the remedies resorted to by the department against the assessee including remedy against the order reducing the liability by any lower authority and other information consistent with the object of the act.9. section 90 provides that within 60 days from the date of receipt of the declaration under section 88, the designated authority ..... enactment under which the proceedings against the declarant are or were pending shall be deemed to have been revived:provided further that the designated authority may amend the certificate for reasons to be recorded in writing.(2) the declarant shall pay the sum determined by the designated authority within thirty days of the ..... approach the designated authority for cancellation of the certificate under the first proviso to section 90(1) or for amendment under the second proviso or for such other action as is permissible under the said finance act, however, once the valid declaration has been made and till the declaration continues to be valid, the department .....

Commissioner of Income Tax Vs. Rathi Finlease Ltd.

Court : Madhya Pradesh

Reported in : (2008)215CTR(MP)429

..... found that there were numerous transactions, the genuineness of the transaction could not have been assailed.17. as observed hereinabove, section 68 of the companies (sic - it) act enjoined the assessee to offer an explanation about the nature and source of the sum found credited in his books and if the explanation was not satisfactory, the amount ..... in the books of account indicating the credits received from flag synthetics, palasiya leasing & investment (p) ltd. and patni industries ltd.8. section 68 of the it act reads as follows:68. where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the ..... made by the ao is justified.6. learned senior counsel for the revenue contends that it is for the assessee under the provisions of section 68 of the act, to establish the genuineness of the transaction, identity of the person in whose name the amount has been credited and his creditworthiness. he has also taken us .....

Siddhartha Tubes Ltd. Vs. Cit

Court : Madhya Pradesh

Reported in : [2007]292ITR533(MP)

..... had thus recalculated deduction under sections 80hh and 80i after excluding the profit from export of trading goods. it was, therefore, not on any concealment of information that it was proposed to proceed under section 263 nor any steps were suggested for cancellation of the declaration as per this provision under the kvs scheme ..... enactment under which the proceedings against the declarant are or were pending shall be deemed to have been revived :provided further that the designated authority may amend the certificate for reasons to be recorded in writing.(2) the declarant shall pay the sum determined by the designated authority within thirty days of the ..... appeal pending before the commissioner (appeals) was dismissed as infructuous vide order annexure e. however, in purported exercise of the power under section 263 of the act, the commissioner of income-tax issued notice (annexure fl) proposing to reopen the assessment.4. the appellant contends that as a result of rectification of the .....

Commissioner of Income Tax Vs. Dhar Ispat (P) Ltd.

Court : Madhya Pradesh

Reported in : (2003)180CTR(MP)491

..... following question, said to be the question of law :'whether the learned tribunal was justified in holding that cit(a) rightly deleted the addition made under section 68 of the it act following the delhi high court's decision in cit v. steller investments ltd.. stating that provisions of section 68 is not applicable in respect of share application money ?' 2. the ..... the full bench of the same high court in cit v. sophia finance ltd. : [1994]205itr98(delhi) . in the subsequent decision it is clearly held that section 68 of the it act is applicable in respect of share application money although it will be a question of fact to be decided whether the entries in the account books in this regard are .....