Insert - Year 1985 - Judgments

Apr 26 1985 (TRI)

income-tax Officer Vs. Pratappur Sugar and Industries

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Apr-26-1985

Reported in: (1985)13ITD753(Kol.)

..... both the learned members have agreed that in view of the retrospective insertion of sub section 5 in section 37 by the finance act with ..... have stated their point of difference as under whether sub section 5 inserted in section 37 of the income tax act 1961 by the ..... the other hand stated that sub section 5 of section 37 was inserted with effect from 1 4 1979 and therefore the reasonable interpretation .....

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Jul 10 1985 (HC)

Naran Anappa Sheti Vs. Jayantilal Chunilal Sahah

Court: Gujarat

Decided on: Jul-10-1985

Reported in: AIR1987Guj205; (1986)1GLR206

..... this provision the same object is achieved even by the amendment inserted by states of maharashtra and gujarat as per the provisions made ..... substance both the provisions i e state amendment and the provision inserted by amendment act of 1976 are enacted to achieve the same ..... been misled and has proceeded on the footing that the provisions inserted by the amending act 1976 would be applicable and has .....

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Nov 28 1985 (HC)

Dhirendra Nath Sharma Vs. State of Madhya Pradesh and anr.

Court: Madhya Pradesh

Decided on: Nov-28-1985

Reported in: AIR1986MP122; 1985MPLJ786

..... exceptions and modifications specified therein these exceptions and modifications were made by inserting sub sections 6 a to 6 f after sub section 6 ..... sub section 3 of section 170 b was substituted in addition to inserting section 170 c and section 170 d and making some other ..... the transferor up to 31st dec 1978 12 section 170 b was inserted later for the same purpose with a view to cover the .....

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Mar 01 1985 (SC)

State of Orissa and ors. Vs. Titaghur Paper Mills Company Limited and ...

Court: Supreme Court of India

Decided on: Mar-01-1985

Reported in: AIR1985SC1293; 1986(1)ARBLR135(SC); 1985(2)SCALE410; 1985Supp(1)SCC280; [1985]3SCR26; [1985]60STC213(SC)

..... 2 and 16 the following new serial and entry shall be inserted under appropriate heading namely serial no description of goods 1 2 ..... 2 and 16 the following new serial and entry shall be inserted under appropriate heading namely serial no description of goods rate ..... as may be prescribed a new definition of works contract inserted in the said amendments included within its meaning inter alia the .....

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Jul 26 1985 (TRI)

Kashiba Family Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jul-26-1985

Reported in: (1986)15ITD383(Ahd.)

..... to the learned counsel for the assessee prior to the said insertion the discretionary trust used to become specific trust by passing ..... view to modify the provisions of the trust however after the insertion of the said explanation this mischief was plugged since in ..... the submissions made on behalf of the assessee that the explanation inserted in section 164 would be applicable to only those trusts .....

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Apr 24 1985 (HC)

Devichand Bastimal and Bhanwarlal Manakchand Vs. Commissioner of Incom ...

Court: Rajasthan

Decided on: Apr-24-1985

Reported in: (1985)49CTR(Raj)43; [1985]156ITR166(Raj); 1985(1)WLN616

..... of act no xix of 1970 the following section 37 2b was inserted with effect from april 1 1970 notwithstanding anything contained in this ..... counsel for the revenue raised the controversy that explanation 2 which was inserted by the amendment of section 37 vide section 17 of the ..... assessees submitted that explanation 2 to section 37 2a has been inserted with effect from april 1 1976 and as such it will .....

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Oct 14 1985 (HC)

Commissioner of Sales Tax Vs. Dawar Brothers

Court: Madhya Pradesh

Decided on: Oct-14-1985

Reported in: [1986]61STC35(MP)

..... that batteries fall under entry no 1 a ever since its insertion with effect from 1st september 1967 the question for decision ..... the legislative intent is further evident from entry no 1 a inserted with effect from 1st september 1967 providing expressly for batteries ..... of batteries included in this entry by specific mention the subsequent insertion of entry no 1 a wherein also cells mentioned in .....

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Feb 26 1985 (HC)

Commissioner of Income-tax Vs. Raj Brothers

Court: Andhra Pradesh

Decided on: Feb-26-1985

Reported in: [1987]165ITR720(AP)

..... words learned standing counsel wants us to interpret the proviso inserted by the amendment act of 1984 as enunciating that nothing ..... the effect of the amendment made by the legislature by inserting the proviso is to recognise only dissolutions with reference to ..... contention of learned standing counsel that because of the proviso inserted with retrospective effect from 1975 76 assessment year to sub .....

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Jun 28 1985 (HC)

State of Karnataka Vs. Nagappa

Court: Karnataka

Decided on: Jun-28-1985

Reported in: AIR1986Kant199; ILR1985KAR2374

..... not specified in the limitation act ex en before r 3a was inserted in the code as a matter of practice applications for condonation of ..... question of limitation affecting the competence of i he appeal and suggesting insertion of proposed r 3a in the code for the purpose 9 when ..... barred appeal that was the very purpose sought to be achieved by insertion of sub rules 1 and 2 of r 3a becomes clear from .....

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Feb 04 1985 (HC)

Francisco Ferreira Martins and ors. Vs. Union of India and ors.

Court: Mumbai

Decided on: Feb-04-1985

Reported in: AIR1985Bom312; ILR1985Bom2125

..... the respondents stated across the bar that the urgency clause inserted in the impugned notification would not be pressed into service ..... made a statement across the bar that the urgency clause inserted in the impugned notification would not be pressed into ..... petitioners that there was no proper application of mind while inserting the said urgency clause in the impugned notification since impliedly .....

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