Insert - Year 1990 - Judgments

Dec 10 1990 (TRI)

Rishi Roop Chemical Co. (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Dec-10-1990

Reported in: (1991)36ITD35(Delhi)

..... shri ganesan for the assessee strongly argued that since by the insertion of the said proviso the legislature wanted to mitigate rigours ..... keeping in mind the circumstances under which the said proviso was inserted in the section it has to be given retrospective effect ..... this is against the legislative intent and therefore by way of inserting an explanation it has been clarified that the words any .....

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Jul 12 1990 (HC)

Shankarbhai Bhulabhai Patel Vs. Government of Gujarat

Court: Gujarat

Decided on: Jul-12-1990

Reported in: (1991)1GLR37

..... the age of sixty two years sub section 3b which was inserted by amending act of 1990 reads as follows 3b notwithstanding anything ..... sub section 3b to section 210 of the act which was inserted by the amending act of 1990 lays down that notwithstanding anything ..... cease to hold such office the intention of the legislature in inserting the said provision as stated in the statement of objects and .....

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Mar 14 1990 (HC)

Regional Provident Fund Commissioner Vs. Rabindra Chandra Chamaria and ...

Court: Kolkata

Decided on: Mar-14-1990

Reported in: (1990)1CALLT373(HC)

..... the provident fund act creating some liabilities by section 14 a inserted by amending act 37 of 1953 if the person committing an ..... the companies act came into force in 1956 for example by insertion of section 14aa in the provident fund act enhanced punishment is ..... certain cases where there was previous conviction this section has been inserted to tighten the process and take a strict view of a .....

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Jul 05 1990 (HC)

Sahadev Nayak and After Him Gundicha Nayak Vs. State of Orissa and ors ...

Court: Orissa

Decided on: Jul-05-1990

Reported in: AIR1990Ori235

..... amendment act 1974 orissa act 9 of 1974 the same amendment had inserted the words having a right to do so after the words selection ..... relevant provisions of the law inasmuch as these words might have been inserted only to refer to the person in whose name the proceeding has ..... section 40 a as finding place presently in the statute book was inserted have to be read along with section 40 a 1 the purport .....

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Jan 19 1990 (HC)

Mysore Sales Corporation Vs. Assistant Commissioner of Entry Tax, Asse ...

Court: Karnataka

Decided on: Jan-19-1990

Reported in: [1990]78STC185(Kar)

..... to the nature of machinery that should attract tax was made explicit by legislature by inserting the explanation to entry 7 therefore what little doubt entertained by the department was eliminated ..... and explained by the insertion of the explanation 14 the learned counsel has relied upon the following decisions in support .....

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Apr 11 1990 (HC)

National thermal Power Corporation Ltd. Vs. State of Andhra Pradesh an ...

Court: Andhra Pradesh

Decided on: Apr-11-1990

Reported in: [1990]78STC132(AP)

..... amendment which introduced the aforementioned restrictive words into entry 54 and also inserted entry 92 a in list i besides amending articles 286 and ..... by the central sales tax amendment act 61 of 1972 were inserted only by way of clarification or in any event to provide ..... added in entry 53 is of little consequence entry 92 a inserted in list i governs all inter state sales of goods including .....

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Dec 03 1990 (TRI)

Collector of Central Excise Vs. Delta Paper Mills Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-03-1990

Reported in: (1993)(67)ELT587TriDel

..... normal price learned counsel for the assessee fairly conceded that because of the above explanation inserted by the finance act of 1982 with retrospective effect from 1 10 1975 the assessee ..... prejudicially effected by an explanation introduced according to the learned counsel although the explanation was inserted to exclude only the effective amount of excise duty from the normal price still the .....

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Dec 20 1990 (HC)

Commissioner of Income-tax Vs. Sri Jagannath Steel Corporation

Court: Kolkata

Decided on: Dec-20-1990

Reported in: [1991]191ITR676(Cal)

..... harsh and clearly unjust and unworkable this is precisely the reason why the amendments were inserted in section 43b the amendments were intended to make the provisions workable if an assessee ..... memorandum explaining the provisions of the finance bill 1989 put forward the following reasons for insertion of the said explanation see 1989 176 itr 123 certain courts have interpreted the provisions .....

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Mar 06 1990 (HC)

Gian Chand Ashok Kumar and Company and ors. Vs. Union of India (Uoi) a ...

Court: Himachal Pradesh

Decided on: Mar-06-1990

Reported in: (1991)100CTR(HP)1,[1991]187ITR188(HP)

..... mentions the reasons and the objects with which these provisions were inserted the same is reproduced as under see 1988 170 itr 187 ..... by persons deriving income from such businesses the bill seeks to insert a new section 44ac to provide for determination of income in ..... nature of transaction that the direct tax laws amendment act 1989 inserted a proviso to section 44ac since they are also covered by .....

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Apr 24 1990 (HC)

inter-state Security Agency and Another Vs. West Bengal Industrial Inf ...

Court: Kolkata

Decided on: Apr-24-1990

Reported in: AIR1991Cal36

..... by the government of west bengal for the security guards employed in security agency the insertion of the said clause was unreasonable and arbitrary and consequential selection of the respondent no ..... of minimum wages for security guards which was disclosed in the instant writ petition such insertion of a clause was unreasonable and accordingly the tender notice containing such non existent material .....

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