Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: punjab and haryana Page 7 of about 207 results (0.108 seconds)

Commissioner of Income Tax Vs. Swastika Metal Works

Court : Punjab and Haryana

Reported in : (2004)191CTR(P& H)390

..... not detain us for long as the position stands clarified by virtue of the explns. 1, 2 and 3 to clause (b) of section 40 of the act which were inserted by taxation laws (amendment) act, 1984, w.e.f. 1st april, 1985. the expln. 2 reads as under :'explanation 2 : where an individual is a partner in a firm on behalf, or ..... respective hufs and, therefore, the interest paid to their hufs was in fact interest paid to partners and was, therefore, governed by the provisions of section 40(b) of the act.3. assessee preferred an appeal before the cit(a), chandigarh, who accepted its claim and deleted the addition of rs. 74,840.4. aggrieved by the said order of the ..... their capital. while computing its income, the assessee had added an amount of rs. 91,200 on account of interest paid to the partners under section 40(b) of the act in its total income. however, it filed a revised return on 8th sept., 1983, claiming that interest paid to six partners namely, darshan lal jain, nem chand jain, jainder kumar .....

Present Mr.R.K.Malik Sr. Advocate, with Vs. the District and Sessions ...

Court : Punjab and Haryana

..... not passed net is concerned, the objection of the university had been removed by the college by informing the university that there is no mention of net clearance as qualification for lecturer in engineering and technology (bio-technology) and as the cours.was b-pharm cours.and was a degree level technical one, the petitioner ..... time being entrusted with the management of the affairs of such a college under the haryana affiliated colleges (security of service) act and haryana affiliated colleges (security of service) rules 1993 (amended in 2006).the appointing authority has been defined in rule 5. the rules regarding appointing authority and probationer which are relevant for ..... -2009 (o&m) 2013.08.19 10:45 i attest to the accuracy and integrity of this document (security of service) act 1979; haryana affiliated colleges (security of service) rules 1993 (amended in 2006) and the rules of natural justice. however, the petitioner will not be entitled to financial benefits. the respondents are .....

Technological Institute of Textile Vs. Labour Court and ors.

Court : Punjab and Haryana

Reported in : (1970)ILLJ188P& H

..... ' occurring in sub-section (1) of section 33b of the industrial disputes act (14 of 1947) (as subsequently amended), hereinafter referred to as the act, calls for decision in this petition under articles 226 and 227 of the constitution filed by the management of the technological institute of textiles, bhiwani, for quashing the award of the labour court, ..... days, it was not in the interest of his other co-workers that he should continue. in service. in the said communication, the employee was, therefore, informed that his services would stand terminated after the expiry of one month from the date of receipt of the letter, under standing order 13(1) applicable to the ..... of monghyr and ors. v. keshav prasad goenka and ors. : [1963]1scr98 , the question whether section 5a of the bihar private irrigation works act, 1922, as amended by bihar act 10 of 1939, requiring that reasons should be recorded by the collector was mandatory or not was answered by the supreme court in the affirmative. it was .....

Present:- Mr. Bipan Ghai Senior Advocate with Vs. Central Bureau of In ...

Court : Punjab and Haryana

..... and chief parliamentary secretary, respectively are misusing their position by putting pressure upon the witnesses. learned counsel for the complainant also submitted that object of amended act of 2008 in the code of criminal procedure was to ensure fair and speedy justice and to adopt certain measures to prevent growing tendency of witnesses ..... the complainant submitted that the petitioners are influential persons and belong to ruling party and because of that reason they were not arrested after registration of fir. the petitioners have put pressure upon the complainant to compromise/settle the dispute and even an offer of payment of huge amount was also given. ..... court proceedings. they need to be given certain rights and compensation, so that there is no distortion of the criminal justice system. the application of technology in investigation, inquiry and trial is expected to reduce delays, help in gathering credible evidences, minimize the risk of escape of the remand prisoners during .....

A.S. Gill Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : [2006]133CompCas759(P& H); [2006]70SCL424(Punj& Har)

..... secretary, finance).shri s. c. aggarwal, ias (principal secretary, industries and commerce).sh. d. s. kalhra, ias (principal secretary, science and technology).sh. n. s. kalsi, ias (director-cum-secretary-department of information system and administrative reforms and pictel).sh. vishwajeet khanna, ias (managing director, psidec).mr. r. k. nangia (director punjab state electronic and ..... and their opinion was that the 'existing full time directors shall be entitled to such compensation from the company as per the provisions of the act read with the existing agreements in respect of such directors.'9. the petitioner has further stated that in order to meet the requirement of disinvestment procedure ..... of directors held on february 10, 2003, and it was resolved that necessary amendments in clause 3.4 of the share purchase agreement be made so as to conform to the provisions of section 318(4) of the companies act, 1956.8. meanwhile, legal opinion was taken by the punjab government from legal .....

Mitsubishi Electric Automotive India (P.) Ltd. Vs. Union of India

Court : Punjab and Haryana

..... the relevant portion of circular no.549 dated october 31, 1989 (1990 182 itr (st.) 1, 29), which reads as follows: "7.2 amendment made by the amending act, 1989 to reintroduce the expression 'reason to believe' in section 147.-- a number of representations were received against the omission of the words 'reason to ..... also referred to in detail in enclosure 13. this enclosure was filed before the assessing officer and before the transfer pricing officer. 9. thus, the information regarding the payments and technical fees was expressly referred to in all the documents filed before the assessing officer and before the transfer pricing officer. what ..... royalty "payment of technical know-how in the form of royalty for manufacturing of ecus and distributors is being accounted for on accrual basis as per the technology transfer and patent license agreement with mitsubishi electric corporation, japan." schedule 14 also referred to expenditure in foreign currency. the "royalty" was referred to .....

Punjab State Co-operative Supply and Marketing Federation Ltd. Vs. Joi ...

Court : Punjab and Haryana

Reported in : (2006)206CTR(P& H)134; [2008]304ITR70(P& H)

..... of cash compensatory support became taxable retrospectively w.e.f. 1st april, 1967, but that was by an amendment of section 28 by the finance act of 1990, which amendment could not have been known before finance act came into force. levy of additional tax bears all the characteristics of penalty. additional tax was levied as the ..... authorised representative and we find that these citations will not help the assessee. the issue involved in this case was only charging additional tax. there was retrospective amendment under section 28 by which clause (iiib) was inserted with retrospective effect and due to this retrospective effect, cash assistance received by the assessee becomes the ..... by the ao under section 143(1)(a) of the it act, 1961 (for short 'the act') and keeping in view the legal position on the subject, undisputed facts and information on record, deduction claimed by the assessee under section 80p(2)(a)(iii) of the act was disallowed.against the order passed by the ao, the assessee .....

Serco BPO (P.) Ltd. Vs. Authority For Advance Rulings, New Delhi

Court : Punjab and Haryana

..... was to give effect to the financial proposals of the central government for the financial year 2013-14. clause 21 of the bill proposed the following amendment: "21. in section 90 of the income tax act,- (a) to (b)** ** ** (c) after sub-section (4) and before explanation 1, the following sub-section shall be inserted, ..... . sub-section (4) merely requires a certificate of being resident. the newly added sub section (5) requires the person to also provide such other documents and information as may be prescribed. nothing has been prescribed to date. 34. the entire sequence of events namely the finance bill, 2013, the clarification issued by the finance ..... network to attract foreign enterprises and offshore activities. in developed countries, treaty shopping is often regarded as a tax incentive to attract scarce foreign capital or technology. the countries take a holistic view keeping in mind the fiscal necessity and political compulsions. the supreme court observed that it could not judge the .....

Pawan Singal Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : (2008)216CTR(P& H)71

..... .4. since more than 250 writ petitions have been filed in this court challenging the vires of the provisions of section 245ha of the act, as amended by finance act, 2007, which are pending and in all those petitions (whether amended or unamended), the issue of abatement of the settlement application on or before 31st march, 2008, is involved, the direction given by us ..... said order, we pass the following interim directions:(a) the application for settlement filed by the petitioner under section 245c of the it act, 1961 (hereinafter referred to as the act') would not abate on 31st march, 2008.(b) any information disclosed by the petitioner in the annexure to form 34b in appendix ii to the it rules, 1962 will not be used against .....

Amit Kumar and Another Vs. Dakshin Haryana Bijli Vitran Nigam Ltd. and ...

Court : Punjab and Haryana

..... respective area of supply where filled-up application forms pertaining to that particular area can be submitted. any assistance or information required in filling up the form shall be provided free of cost to applicants at the local office of the ..... also provide alternative avenues for applying for new connection or modification in existing connection through website, customer care centers and other technological means, which minimize the applicant's interface with the licensee during the process. (5) application form for new connection ..... nor sanjay kumar. faced with this objection petitioner no. 1 moved an application before the permanent lok adalat, for amendment of the main application. the lok adalat vide order dated 15.07.2015, directed the petitioners to file a ..... landlord and tenant they should have filed a rent petition under the haryana urban (control of rent and eviction) act, 1973. heard learned counsel for the parties and perused the record. in this petition, the only question that .....