Insert - Judgment Search Results

Sony India Ltd. Vs. Commissioner of Customs, Icd, New

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(82)ECC436

..... two numeric controlled dedicated eyelet punching machine specially developed for sony india this machine inserts and punches the eyelet wherever required on the pwb automatically the eyelet punching ..... machine is also a sophisticated computer controlled machine used for jumper wire insertion the jumper wire cutting insertion and clinching operation is done automatically by the machine a numeric .....

Sony India Ltd. Vs. Cc, Icd

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(103)LC288Tri(Delhi)

..... two numeric controlled dedicated eyelet punching machine specially developed for sony india this machine inserts and punches the eyelet wherever required on the pwb automatically the eyelet punching ..... machine is also a sophisticated computer controlled machine used for jumper wire insertion the jumper wire cutting insertion and clinching operation is done automatically by the machine a numeric .....

Licensed Building Surveyors Association and anr. Vs. State of West Ben ...

Court: Kolkata

Reported in: 2002(4)CHN659

..... rules and to substitute the first proviso thereto and also to insert a new proviso after the second proviso there was an intention ..... of the structural stability certificate to some extent and also to insert certain things therein there was also an intention to change to ..... 26 for the reasons aforesaid the following amendments are quashed i insertion of clause 41a in rule 2 ii amendment to clause j .....

Dy. Cit Vs. Shree Vallabh Glass Works Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)76TTJ(Ahd.)652

..... to properly understand the circumstances in which section 43b was inserted and the mischief which was sought to be prevented by ..... should apply the rule of reasonable interpretation a proviso which is inserted to remedy unintended consequences and to make the provision workable ..... the pf act etc the second proviso was also therefore inserted to mitigate the hardship caused to taxpayers because of the .....

Bhupendra Kumar Bhaumik Vs. Union of India

Court: Delhi

Reported in: [2002]125TAXMAN886(Delhi)

..... being aggrieved has challenged the constitutional validity of the aforesaid newly inserted sub section 1c in section 54e of the act 9 to ..... the amended section 54e 1 of the act and the newly inserted sub section 1c in fact does not indicate any unreasonable ..... which is in fact prospective and not retrospective the reason for inserting sub section 1c and restricting the benefit of capital gains tax .....

Deputy Commissioner of Income Tax Vs. Shree Vallabh Glass Works Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... to properly understand the circumstances in which section 43b was inserted and the mischief which was sought to be prevented by ..... should apply the rule of reasonable interpretation a proviso which is inserted to remedy unintended consequences and to make the provision workable ..... the pf act etc the second proviso was also therefore inserted to mitigate the hardship caused to taxpayers because of the .....

infosys Technologies Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)86ITD342(Bang.)

..... finance act 1995 deleted the provision keeping in mind the proposed insertion and the subsequent deletion the supreme court stated that a ..... section 17 2 which included the benefit under esop prior to insertion to such clause iiia to section 17 2 there was ..... must be applied while construing a statute a proviso which is inserted to remedy unintended consequences and to make the provision workable a .....

S. Shiva Raja Reddy and ors. Vs. S. Rahgu Raj Reddy and ors.

Court: Andhra Pradesh

Reported in: 2002(5)ALD181; 2002(4)ALT594

..... question that falls for consideration is as to whether the newly inserted section 100 a takes away the rights accrued at the ..... 51 therefore we are not inclined to hold that the newly inserted section completely destroys even the old letters patent appeals already ..... or by necessary implication in order to hold that the newly inserted provision affects even the appeals that were already admitted 54 .....

Commissioner of Income-tax Vs. Gujarat State Fertilizers Co. Ltd.

Court: Gujarat

Reported in: (2003)179CTR(Guj)266; [2003]259ITR526(Guj)

..... case of the revenue v section 43a is a beneficial provision inserted with the specific purpose of giving relief to the assessees who ..... exclusion thereof by virtue of sub section 2 of section 43a inserted by the finance no 2 act of 1967 with effect from ..... reserves but then that period was stipulated by parliament in 1976 after insertion of section 43a in 1967 and therefore the appeal for providing .....

Deputy Commissioner of Income Tax Vs. Ballarpur Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2003)85ITD172(Nag.)

..... 72a was passed in that case by the specified authority she contended that after the insertion of section 72a issue relating to the unabsorbed depreciation and accumulated loss of amalgamating ..... of unabsorbed depreciation of amalgamating company which was not actually allowed subsequently section 72a was inserted in the statute containing specific provisions relating to carry forward and set off of .....