Insert - Year 2003 - Judgments

May 29 2003 (TRI)

Dcit Vs. S.G. Investments and Industries

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: May-29-2003

Reported in: (2004)89ITD44(Kol.)

..... now of no help to the assessee the purpose of inserting section 14a is to nullify the decision in rajasthan warehousing ..... out from language used and the memorandum explaining the said provisions inserted by the finance act 2001 and 2002 the concerned memorandums ..... behind the introduction of the provisions of section 14a which is inserted with an object 1 to disallow expenditure incurred in respect .....

Tag this Judgment! Ask ChatGPT

Feb 04 2003 (SC)

State of Uttar Pradesh and anr. Etc. Etc. Vs. Union of India (Uoi) and ...

Court: Supreme Court of India

Decided on: Feb-04-2003

Reported in: AIR2003SC1147; (2006)4CompLJ309(SC); (2004)190CTR(SC)569; 2004(170)ELT385(SC); JT2003(1)SC574; 2003(1)SCALE615; (2003)3SCC239; [2003]1SCR785; [2003]130STC1(SC); 2006[3]S.T.

..... covered by the definition of dealer even before the 1995 amendment inserted sub clause viii in clause c of section 2 and that ..... accede to the contentions of the learned additional solicitor general after insertion of clause 29 a in article 366 of the constitution and ..... if not warned of what the law is might act although inserted and the legislature thought that if they did not actually include .....

Tag this Judgment! Ask ChatGPT

Mar 07 2003 (TRI)

Anil Sanghi Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Mar-07-2003

Reported in: (2003)85ITD73(Delhi)

..... part pertaining to the revisions before the commissioner consequent to the insertion of chapter xiv b with effect from 1 7 1995 there ..... order passed by an assessing officer under section 158bc c newly inserted by the finance act 1995 could appeal within 30 days to ..... part pertaining to the revisions before the commissioner consequent to the insertion of chapter xiv b with effect from 1 7 1995 there .....

Tag this Judgment! Ask ChatGPT

May 28 2003 (TRI)

Birla Tyres Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: May-28-2003

Reported in: (2004)88ITD1(Kol.)

..... of section 67a and second proviso to section 86 has been inserted in the act which provides that under certain circumstances the ..... of individuals the circular being relevant is reproduced hereunder 11 1 insertion of section 167b to tax certain association of persons and ..... representations were received against the provisions of section 167b as inserted by the amending act 1987 it was pointed out that .....

Tag this Judgment! Ask ChatGPT

Jun 06 2003 (TRI)

Birla Tyres Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Jun-06-2003

Reported in: (2004)267ITR1(Kol.)

..... of section 67a and second proviso to section 86 has been inserted in the act which provides that under certain circumstances the share ..... and boi the circular being relevant is reproduced hereunder 11 1 insertion of section 167b to tax certain aop and boi at the ..... of representations were received against the provisions of section 167b as inserted by the amending act 1987 it was pointed out that the .....

Tag this Judgment! Ask ChatGPT

Jul 31 2003 (TRI)

Rikhabchand M. Lalwani (Huf) Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Jul-31-2003

Reported in: (2003)81TTJ(Pune.)964

..... ground seek to exercise his jurisdiction under section 263 secondly whether insertion of clause c will be of any consequence so long ..... the view taken by the various benches of the tribunal the insertion of clause c is of no consequence therefore the enhanced compensation ..... in accordance with settled or accepted principles 19 the position after insertion of the provisions of section 45 5 had come up for .....

Tag this Judgment! Ask ChatGPT

Mar 25 2003 (TRI)

itc Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Mar-25-2003

Reported in: (2003)86ITD135(Kol.)

..... aforesaid circular observed that as can be seen expln 8 was inserted to counteract tax avoidance by way of claiming depreciation investment ..... and after taking cognizance of the aforesaid circular as also of insertion of expln 8 to section 43 1 which was dealt ..... aforesaid circular observed that as can be seen expln 8 was inserted to counteract tax avoidance to way of claiming depreciation investment .....

Tag this Judgment! Ask ChatGPT

Dec 05 2003 (HC)

United India Insurance Company Ltd. Vs. Mohanlal Aggarwal

Court: Gujarat

Decided on: Dec-05-2003

Reported in: 2004ACJ1657

..... act 1999 which came into force from december 29 1999 by insertion of section 24a in the act of 1972 it was submitted ..... carrying on general insurance in india was removed by section 10a inserted in the act of 1972 by general insurance business nationalization amendment ..... of india and approved by the central government section 80d was inserted in the income tax act 1961 to provide a deduction to .....

Tag this Judgment! Ask ChatGPT

Mar 04 2003 (HC)

Nasik Hing Supplying Company Vs. Annapurna Gruh Udyog Bhandar

Court: Gujarat

Decided on: Mar-04-2003

Reported in: AIR2003Guj275; (2003)2GLR926; (2003)2PLR926; [2003]46SCL118(Guj)

..... than two appeals in the circumstances new section 100a is being inserted to provide that there should be no further appeal against the ..... and reasons for section 100a of the c p c as inserted by amendment act 1999 read as under justice malimath committee ..... not otherwise 20 the question therefore still remains whether section 100a inserted by amendment act 1976 bars any appeal before the division bench .....

Tag this Judgment! Ask ChatGPT

Aug 27 2003 (SC)

Indian Handicrafts Emporium and ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Decided on: Aug-27-2003

Reported in: AIR2003SC3240; 2003(5)ALD39(SC); 106(2003)DLT350(SC); JT2003(7)SC446; 2003(6)SCALE831; (2003)7SCC589

..... and 13 to 17 of the principal act iii it inserted two new chapters namely chapter iiia and chapter iva in the principal ..... be done by reason of the 1991 amendment act by inserting chapter va the matters incidental thereto or connected therewith must be dealt ..... with certainty what were the additional words that would have been inserted by the draftsman and approved by parliament had their attention been drawn .....

Tag this Judgment! Ask ChatGPT

Insert - Judgment Search Results