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Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2007)106ITD256(Hyd.)

..... has been couched by the parliament it simply states provisos inserted by the finance act 2001 with effect from 1 6 ..... become necessary to overcome such litigation the amendment brought about by insertion of sub section 3 to section 12aa has contemplated a ..... subsequent amendment made to the provisions of section 12aa by insertion of sub section 3 thereunder specifically with effect from 1 .....

Wallfort Shares and Stock Brokers Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)96ITD1(Mum.)

..... remarkable and significant that the provisions of section 94 7 were inserted by the same finance act 2001 that introduced the provisions ..... of section 94 7 he argued that the sub section was inserted with the object of discouraging bond washing or dividend stripping ..... extraordinary then the presence of what i may call fiscal elements inserted solely or mainly for the purpose of producing a fiscal .....

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... remarkable and significant that the provisions of section 94 7 were inserted by the same finance act 2001 that introduced the provisions ..... of section 94 7 he argued that the sub section was inserted with the object of discouraging bond washing or dividend stripping ..... extraordinary then the presence of what i may call fiscal elements inserted solely or mainly for the purpose of producing a fiscal .....

Union of India (Uoi), Rep. by the General Manager, South Central Railw ...

Court: Andhra Pradesh

Reported in: III(2006)ACC652; 2006ACJ1470; AIR2005AP444; 2005(5)ALT541

..... untoward incident under section 124a section 13 1 a was inserted by amendment act 28 of 1994 empowering the claims tribunals ..... railway claims tribunal act were also amended and certain provisions were inserted and the limitation prescribed to entertain an application was one ..... to claim compensation for the accidents occurred prior to the insertion of the section 124a therefore i do not see any .....

Kiran Corpn. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2006)98ITD119(Ahd.)

..... the absence of any such provision like clause iiib and subsequent insertion of the clause iiib would not make the assessee liable to ..... 143 1a and held that the fact that explanation has been inserted subsequently by the legislature would not in any manner cut ..... effect cash assistance received by the assessee was taxable before the insertion of clause iii b cash assistance received by any person against .....

ito Vs. Shri Yogi H. Aggarwal, Associated

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)278ITR116(Mum.)

..... year 1992 93 minor could be assessed to tax whereas after insertion of s s 1a minor has no locus standi under the it act ..... assessee being 16 section 80l 1 contains the word assessee after the insertion of clause 1a to section 64 minor cannot be assessed unless ..... applicable because either they pertain to assessment year prior to 1993 94 insertion of section 64 1a of the act or regarding allowance of .....

Garrick D'Silva Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)5SOT132(Delhi)

..... under employees stock option plan 19 1 the finance act 1999 inserted certain provisions in the act to bring clarity about the taxability ..... below section 17 2 iii sub section 2b in section 49 inserted by the finance act 1999 has also been deleted under the ..... employee as a result of allotment of shares and therefore the insertion was clarificatory in nature it has also been made abundantly clear .....

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)105TTJ(Delhi)445

..... under employees stock option plan 19 1 the finance act 1999 inserted certain provisions in the act to bring clarity about the taxability ..... employee as a result of allotment of shares and therefore the insertion was clarificatory in nature it has also been made abundantly clear ..... april 2000 the very fact that section 17 2 iiia was inserted to bring clarity regarding the taxation of stock options also .....

Kiran Corporation Vs. the Asstt. C.i.T.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2006)102TTJ(Ahd.)375

..... effect cash assistance received by the assessee was taxable before the insertion of cl iii b cash assistance received by any person against ..... the absence of any such provision like clause iiib and subsequent insertion of the caluse iiib would not make the assessee liable to ..... 143 1a and held that the fact that explanation has been inserted subsequently by the legislature would not in any manner cut down .....

Sk. Yaseen Ahmed Vs. Secretary Railway Board and ors.

Court: Andhra Pradesh

Reported in: 2005(4)ALD357

..... qualifications for appointment of presiding officer of industrial tribunal section 7 a inserted in the industrial disputes act 1947 by act no 36 of 1956 ..... 1962 which received the assent of the president on april 25 1962 inserted in section 7 a 3 after clause a in 1964 the ..... there was no compliance with the proviso to section 7 a 3 inserted by assam act no 8 of 1962 this contention has no force .....