Insert - Judgment Search Results

Commissioner of Income-tax Vs. Smt. Eva Raha

Court: Guwahati

..... the conclusion that the effect of retrospective operation is that the amendment inserted in section 271 1 i of the parent act would for ..... at the time when the amendment act had been passed the proviso inserted by section 13 of the amendment act would govern the decision in ..... as a result of the said fiction we must read the subsequently inserted proviso as forming part of section 18a 5 of the principal .....

Subdivisional Land Reforms Officer and ors. Vs. Ukhara Forest and Fish ...

Court: Kolkata

Reported in: AIR1980Cal61

..... by section 2 of this act a definition of forest was inserted with retrospective effect section 2 ran thus in section 2 of ..... the 16th january 1957 omitting with retrospective effect the definition of forest inserted by the 1955 act this was west bengal estates acquisition amendment ..... in the state a definition of forest was sought to be inserted in 1955 by introduction of section 2 ff but this was .....

Rajiv Ramanlal and anr. Vs. Ashok Mills Ltd. and anr.

Court: Gujarat

Reported in: (1979)2GLR464

..... not including and ending with employees provident funds act 1952 were inserted by gujarat act 47 of 1961 the amendment made to section ..... force by section 9 of the amending act section 6a was inserted 8 on 2nd august 1962 the welfare commissioner appointed under the ..... that act of 1952 purported to amend a still born law insertion of amended section 5 with retrospective effect was held valid however .....

Commissioner of Wealth-tax Vs. Sheela Devi Goel

Court: Allahabad

Reported in: (1980)16CTR(All)127; [1981]132ITR517(All)

..... from april 1 1963 and the words but not including jewellery were inserted as a result of which jewellery was taken out of the ..... exempted category of wealth the aforesaid amendment further inserted at the end of section 5 1 viii two provisos and ..... amendment give an enlarged meaning to the word jewellery but these insertions were given prospective effect i e they were to come into .....

income-tax Officer Vs. Vickers Sperry of India

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)3ITD739(Mum.)

..... the deduction can be equated with depreciation in any event after the insertion of clause ia in section 35 2 with effect from 1 ..... also to our mind is without any merit firstly because after the insertion of clause ia in sub section 2 of section 35 with ..... reasons given while piloting the indian income tax amendment act 1946 for inserting these provisions section 10 2 xiv this clause purposes to allow .....

Mahalakshmi Vs. P.S Rajeswari Alias Santha Bai

Court: Chennai

Reported in: (1979)2MLJ192

..... the calcutta high court can have no applicability because of the insertion of section 45 a to civil procedure code when specific provision has been ..... 2 civil procedure code and also to section 45 a which has been inserted by act xxvi of 1968 he would state that when indian ..... court can never entertain it 18 section 45 a has been inserted as part of the other provisions of civil procedure code and it has .....

Jagadish Prosad Agarwalla Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: [1979]44STC412(Cal)

..... by the appellant dealer and as such no item should be inserted in the resale column of his registration certificate 8 the ..... 1977 refusing his prayer for amendment of his registration certificate by inserting the commodity cement in the resale column under section 5 1 ..... sales tax act and only some of the articles had been inserted thereon but the other registration certificate under the central act was .....

Desahally Service Co-operative Society Ltd. and ors. Vs. the State of ...

Court: Karnataka

Reported in: AIR1980Kant122

..... two or more co operative societies subsequently section 14 a was inserted in the act by the karnataka co operative societies amendment act ..... orders amalgamating those societies 17 as stated earlier sub section 1a inserted by the amendment act in section 14 a seeks to ..... registrars was removed by retrospective amendment of section 14 a by insertion of sub section 1a therein the orders of the deputy .....

Chairman, the Orissa State Electricity Board and anr. Vs. Jayashree Ch ...

Court: Orissa

Reported in: AIR1980Ori20; 49(1980)CLT487

..... the termination notice phasing surcharge in place of interest period of 15 years inserted in several clauses and insertion other than the rate and quantity in clause 13 and also clause 16 ..... drawal below 10 000 k whs clauses providing alterations of the rate in exhibit 2 insertion of period of 15 years in several clauses of the agreement are inoperative and invalid .....

Commissioner of Income-tax Vs. Best and Co. (P.) Ltd.

Court: Chennai

Reported in: [1979]119ITR830(Mad)

..... by section 6 of the finance act of 1963 the following was inserted as sub clause iii any expenditure which results directly or indirectly ..... point in controversy now before us under the provision as it was inserted by the finance act of 1964 it would be seen that ..... law subsequently under the finance act of 1964 a new provision was inserted and that was with effect from 29th february 1964 both these .....