Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Sorted by: old Court: guwahati Page 1 of about 65 results (0.069 seconds)

Banwarilal Chowkhani Vs. Commissioner of Wealth-tax

Court : Guwahati

..... to the iac who imposed an order of penalty by his order dated november 29, 1971. meanwhile as section 274(2) of the income-tax act had been amended by the t.l. (amend.) act, 1970, with effect from april 1, 1971, under which the iac did not have jurisdiction to impose penalty in such matters. on the question ..... underlying article 20 of the constitution which makes a right to any course of procedure a vested right. mr. chatterjee complains that there is no indication in the amending act that the new procedure would be retrospective and he further says that this affects his right of appeal under the criminal procedure code. but if this is a matter of ..... , and that the relative provision of section 23d must also be condemned. regarding the second point, namely, whether section 23(1)(a) having been substituted by the amending act xxxix of 1957, would have retrospective operation in respect of the alleged offence, which took place in 1954, the high court came to the conclusion that the petitioner .....

George Williamson (Assam) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)37ITD392(Gau.)

..... would be admissible to cases where the assessments are still pending as on 1-8-1981. the above rule 6aa did not amend any provision of section. it simply particularised certain specific activities for which weighted deduction can be considered under sub-clause (ix ..... high court and madras high court was taken in the writ proceedings.24. admittedly, rule 6aa did not amend any particular provision of the act. in fact, the rule has been brought into existence as a result of statutory provisions of section 35b(1)( ..... the hon'ble supreme court had occasion to deal with section 4 of the finance act, 1963 which was substituted by a new definition of "tax recovery officer". the provision, as amended, empowered the state government to authorise by notification certain land revenue officers to exercise the ..... relevant section and the rule framed thereunder. it is true that income-tax act as it stands amended on the first day of april of the financial year must apply to the assessment of that year and that .....

income Tax Officer Vs. H. S. Chittaranjan.

Court : Guwahati

..... a compensatory allowance to come within the benefit provided by the central govt. in notification no. s. o. 144(e) dt. 21st feb., 1989 : [1989]176itr133(mad) as amended by notification no. s. o. 259(e) dt. 27th march, (1990) 183 itr 3, a copy of which has been filed before us for our perusal. the departmental representative ..... , is not casual then in such a eventuality this clause has no application whatsoever. neither the word "casual" not the word "non-recurring" has been defined under the it act and these words must, therefore, be understood in their plain and ordinary sense. however, the definition of the word "casual" in the oxford universal dictionary means "(i) ..... implies that the central govt. did not consider the sda as a kind of allowance or a special allowance requiring any exemption from the purview of tax incident under the it act, 1961. the honble supreme court in the case of cit vs . calcutta agency ltd. : [1951]19itr191(sc) has laid down that the burden of proving the .....

income-tax Officer Vs. H.S. Chittaranjan

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1993)45ITD273(Gau.)

..... cannot be considered as a compensatory allowance to come within the benefit provided by the central government in notification no. so. 144(e) dated 21-12-1989 as amended by notification no. so 259(e) dated 27-3-1990, a copy of which has been filed before us for our perusal. the departmental representative, therefore, pleaded ..... casual then in such a eventuality this clause has no application whatsoever. neither the word "casual" nor the word "non-recurring" has been defined under the income-tax act and these words must, therefore, be understood in their plain and ordinary sense.however, the definition of the word "casual" in the oxford universal dictionary means "(i) ..... before the dcit(appeals) that the sda at the most could be treated as a casual and non-recurring receipt being exempt under section 10(3) of the act. the dcit(appeals) agreed with the submissions made before him and directed the assessing officer to delete the said addition. the assessing officer not being satisfied with .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court : Guwahati

..... . saraf submits that in order to prevent claiming of the said expenditure the state legislature passed the assam taxation laws (third amendment) act, 1989, thereby prohibiting the allowance of deduction on and from the asst. yr. 1990-91. however, since the said amendment was not retrospective nor did it apply for the asst. yr. 1984-85, the said provision only support the contention ..... and stationery for the purpose of and in connection with farming would also be allowable. if certain periodicals are being subscribed to for obtaining technical knowledge and up-to-date information in the matter of agricultural farming it is difficult to see how that could be disallowed. it is not necessary to refer to all other items the details of which .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court : Guwahati

Reported in : (1997)139CTR(Gau)64

..... . saraf submits that in order to prevent claiming of the said expenditure the state legislature passed the assam taxation laws (third amendment) act, 1989, thereby prohibiting the allowance of deduction on and from the asst. yr. 1990-91. however, since the said amendment was not retrospective nor did it apply for the asst. yr. 1984-85, the said provision only support the contention ..... and stationery for the purpose of and in connection with farming would also be allowable. if certain periodicals are being subscribed to for obtaining technical knowledge and up-to-date information in the matter of agricultural farming it is difficult to see how that could be disallowed. it is not necessary to refer to all other items the details of which .....

Mahabir Coke Industry and anr. Vs. Pollution Control Board and ors.

Court : Guwahati

..... -c to the additional affidavit reads as follows: 'in exercising power conferred under section 17(g) of air (prevention and control of pollution) act, 1981 as amended, the pollution control board assam will follow the standards as laid down by the central pollution control board from time to time for emission of air ..... silchar and the board analyst of central laboratory for information. from this it does not appear that the notice was even published either in the notice board or in the gazette. in the absence of publication ..... /pt/92-93/12a dated gauhati, the 11th july, 1996. copies of the notice were issued to the joint secretary to the government of assam, science, technology & environment department, dispur, guwahati-6 the senior environmental engineer, zonc-i/ii/iii, the regional executive engineer, regional office, dibrugarh/sibsagar/golaghat/bongaigaon/ guwahati/ .....

George Williamson (Assam) Ltd. Vs. Assistant Commissioner of Taxes (Ap ...

Court : Guwahati

..... on the provisions of s. 8(2)(f)(vii) of the assam agrl. it act (as it stood prior to its amendment by the assam taxation laws (third amendment) act, 1989) without considering the implication of the second proviso to s. 8(2) of the said act and the provisions of r. 5 of the assam agrl. it rules, 1939 ..... possible to determine the actual business income and the agricultural income. therefore, the legislature thought it fit to apportion the income in the said manner prescribed. the it act and the rules do not, however, prescribe any apportionment so far as expenses are concerned unlike the manner prescribed for agricultural and business income. learned counsel for ..... scientific and proper apportionment of the expenses for the purpose of earning and deriving agricultural income, as construed under s. 8(2) of the assam agrl. it act.'while coming to the finding the board held that expenses incurred by the assessee on the items mentioned above could be allowed only when it related to agricultural .....

Commissioner of Income Tax Vs. Eastern Supply Corporation

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... is attached only to orders disposing of the appeal under s. 254(1) or orders amending such appellate orders in exercise of the power of rectification under s. 254(2). an order passed on a miscellaneous application, though passed under s. 254(2) deciding to ..... is a mistake in its order. the question of genuineness of payment has never been the issue of the department while making the disallowance under s. 40a(3) of the act.5. we have carefully considered the matter. in the instant case, the tribunal has not passed any final order but merely recalled the original order passed in ita no. 190 ..... from orders under s. 254(1) or final orders made under s. 256(2) of the it act, 1961. in the latter case, the order which may be subject to a reference under s. 256(1) will only be an order passed by the tribunal amending its earlier order rectifying the mistake brought to its notice by the assessee or the ao. finality .....

Commissioner of Income Tax Vs. Eastern Supply Corporation.

Court : Guwahati

..... is attached only to orders disposing of the appeal under s. 254(1) or orders amending such appellate orders in exercise of the power of rectification under s. 254(2). an order passed on a miscellaneous application, though passed under s. 254(2) deciding to ..... is a mistake in its order. the question of genuineness of payment has never been the issue of the department while making the disallowance under s. 40a(3) of the act.5. we have carefully considered the matter. in the instant case, the tribunal has not passed any final order but merely recalled the original order passed in ita no. 190 ..... from orders under s. 254(1) or final orders made under s. 256(2) of the it act, 1961. in the latter case, the order which may be subject to a reference under s. 256(1) will only be an order passed by the tribunal amending its earlier order rectifying the mistake brought to its notice by the assessee or the ao. finality .....