Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: punjab and haryana Page 2 of about 207 results (0.187 seconds)

Taylor Instruments Co. (India) Ltd., Faridabad Vs. State of Haryana an ...

Court : Punjab and Haryana

Reported in : AIR1995P& H53

..... is ultra vires because the respondents have passed the impugned order on the, hypothesis that 'televisional' is 'television'; (4) referring to the dictionary of information technology as well as the business dictionary by collns, it has been contended that the industrial process control instrument is a tool or piece of equipment used to monitor ..... disregard of the licence granted to the petitioner under the industries (development and regulation) act, 1951, and the entries in the schedule thereof; (6) the notification dated april 22, 1992, by which entry no. 76 has been amended so as to include the industrial process control instruments and parts thereof shows that these ..... set, is of no consequence.22. reg: contention (6):lastly, it was contended that vide notification dated april 22, 1992, entry no. 76 has been amended so as to include 'the industrial processes control instruments and parts thereof'. according to the learned counsel, this was an intrinsic evidence of the fact that the ' .....

Commissioner of Income Tax Vs. Smt. Anchi Devi

Court : Punjab and Haryana

Reported in : (2008)218CTR(P& H)16

..... section 148 served on or after 1st june, 2001 and are prospective in nature and since in the instant case, the notice under section 148 of the act was served before the amendment took place, the time available to the ao to complete the assessment should be computed in accordance with the unamended provisions of section 153(2) of ..... such assessment, reassessment or recomputation may be made at any time upto the 31st day of march 1990.10. a perusal of the proviso to the amended section 153(2) of the act clearly provides that the period of two years for completing the assessment has been prescribed only in those cases in which notices were issued between 1st april ..... namely, two years from the end of the financial year in which the notice was served, that would completely nullify the effect of amended proviso. there is no provision made in amended section 153(2) of the act to provide that the restricted time limit of one year will not apply to all notices issued before 1st june, 2001. the only .....

Present: Mr. Rakesh Gupta Advocate Vs. State of Haryana

Court : Punjab and Haryana

..... the relevant para of the judgment is reproduced as under: 7. the amended definition of "evidence" in section 3 of the evidence act, 1872 read with the definition of "electronic record" in section 2(t) of the information technology act 2000, includes a compact disc containing an electronic record of a conversation. ..... amendment and coming of the it act, evidence act mainly dealt with the evidence which was in oral or documentary form. there was nothing about the admissibility, nature and evidentiary value of a conversation or statement recorded in an electro-magnetic device. now, with the advancement of the technology and sophistication in the information technology ..... oral evidence; (2) all documents including electronic records produced for the inspection of the court, such documents are called documentary evidence. the information technology act 2. definitions - (1) in this act, unless the context otherwise requires, - crr nos.398, 399 & 400 of 2013 -:6:- xxxx xxxx xxx xxx (ha) communication .....

Commissioner of Income Tax Vs. Maha Luxmi Bricks Mfg., Moulding and Fa ...

Court : Punjab and Haryana

Reported in : (2005)193CTR(P& H)261; [2005]273ITR190(P& H)

..... of section 43b.5. the government of maharashtra have by the bombay sales-tax (amendment) act, 1987, made the amendment accordingly. the board have decided that where amendments are made in the sales-tax laws on these lines, the statutory liability shall be treated to have been discharged for the purposes ..... in consultation with the ministry of law and the various state governments. the ministry of law has opined that if the state governments make an amendment in the sales-tax act to the effect that the sales-tax deferred under the scheme shall be treated as actually paid, such a deeming provision will meet the requirements ..... of section 43b of the act.6. the cits may bring the contents or this circular to the notice of the officers working under them. [f. no. .....

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

Court : Punjab and Haryana

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

..... may, if the board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information;(b) the board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general ..... now operative. the acceptance or otherwise of adverse judgments of high court or special benches of tribunal should be communicated to this centre every fortnight so that this information is available to all other charges, and there is uniformity in the approach of the department in different charges.6. these instructions will apply to litigation under ..... (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.this amendment will take effect retrospectively from 1st april, 1999.it is apparent from the objects for the insertion of section 268a into the 1961 act, that all technical objections available to an assessee against whom the revenue chose not to file an appeal .....

Commissioner of Income Tax-i Ludhiana Vs. M/S Abhishek Industries Limi ...

Court : Punjab and Haryana

..... , there were two views on the word 'profits' in section 80hhc(3). the hon'ble supreme court held that problem with section 80hhc of the it act is that it has been amended 11 times. different views existed on the day when cit passed the above order. moreover, the mechanics of the section having become so complicated over the ..... 2011 -10- passed the order dated 05.03.1997, in purported exercise of his powers under section 263 of the it act. therefore, the above case will not provide any help to the respondent-assessee as the amendment in the provision was clearly made to remove an ambiguity which had arisen on account of interpretation of the said provision. ..... that case, however, did not involve the interpretation of sub section (9) of section 80ia of the act.15. should we not adopt a uniform interpretation to .....

Satya Pal Amrik Singh and Co. Vs. Union of India and ors.

Court : Punjab and Haryana

Reported in : (1997)142CTR(P& H)332

..... of tax at source from the petitioners is illegal and without jurisdiction. as a logical corollary, it has to be held that the provisions of s. 206c as amended by finance act, 1992 are not available to the it department to compel citco to deduct income-tax at source from the petitioners.11. consequently, the writ petitions are allowed. ..... is available to the respondents for deducting tax at source from the petitioners, it will be useful to take notice of relevant statutory provisions. sec. 206c(1) as amended by finance act, 1992 reads as under :'206c (1) every person, being a seller shall, at the time of debiting of the amount payable by the buyer to the account ..... the second decision rendered in k. k. mittals case (supra), another division bench reiterated the view taken in the previous decision and held that the amendment made in s. 206c of the act did not empower the deduction of tax at source qua l-14 licencees. these decisions have been upheld by the supreme court.while deciding the writ .....

Civil Writ Petition No.16269 of 2010 Vs. Punjab State Electricity Boar ...

Court : Punjab and Haryana

..... parks be covered under industrial tariff and allowed priority for release of connection irrespective of motive load (categories of industries included in the scope/definition of information technology (industry enclosed).(ii) for the it cluster/sezs being developed by govt. uninterrupted power supply may be provided through independent feeder for which cost may ..... their requirement. the erstwhile punjab state electricity board issued clarification on commercial circular no.34/06 dated 6.7.2006 through letter no.53/2006 amending the previous circular. the clarification deals with procedure of checking regarding theft of electricity. it was decided inter alia that large supply connection upto 500 ..... kw, the sort applicable to the petitioner firm, could be checked by any officer of the operation wing not below the rank of assistant engineer acting within his jurisdiction. the officers of the board authorized to make assessment of charges payable by lt & ht consumers upto 1 mw were the designated .....

Commissioner of Income Tax Vs. Haryana Agro Services

Court : Punjab and Haryana

Reported in : (2006)204CTR(P& H)395

..... ao can accept the cause shown by the assessee. rather, the use of the expression 'reasonable cause' [this expression was omitted by the taxation laws (amendment and miscellaneous provisions) act, 1986] and the word 'may' shows that it is only an enabling provision and the ao is not under an obligation to impose penalty in each and ..... rate whatever lacuna was there in the provisions of section 44ab or section 271b has since been plugged by the legislature by virtue of amendments made in sections 44ab and 271b by the finance act, 1995. a further obligation has been cast on an assessee who is required to obtain the accounts audited under section 44ab, also ..... pay by way of penalty' the sum mentioned therein. by the taxation laws (amendment and miscellaneous provisions) act, 1986, the phrase 'without reasonable cause was omitted w.e.f. 10th sept. 1986, by the said 1986 act section 273b was introduced in the act. this section provides that no penalty shall be imposed under section 271b if the .....

Commissioner of Income Tax Vs. Piccadily Agro Industries Ltd.

Court : Punjab and Haryana

Reported in : (2007)212CTR(P& H)505; [2009]311ITR24(P& H)

..... restricted to seventy-five per cent of the amount calculated at the percentage, on the written down value of such assets, prescribed under this act immediately before the commencement of the taxation laws (amendment) act, 1991.explanation 1 - where the business or profession of the assessee is carried on in a building not owned by him but in respect ..... and the same is liable to be decided against the revenue and in favour of the assessee. it would be appropriate to make a reference to section 32 of the act, as it stood at the relevant time, which reads thus:32. depreciation. - (1) in respect of depreciation of buildings, machinery, plant or furniture owned, wholly ..... ao. he has then argued that mere installation of equipment in a building would not be sufficient to attract the provisions contained in section 32 of the act to claim depreciation on such plant and machinery until and unless the same is put to regular and commercial production. according to the learned counsel trial production .....