Insert - Judgment Search Results

The Commissioner of Central Vs. Vijay Prestressed Products Pvt.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... pending before the commissioner appeals they have also maintained that some inserts were returned to railways before 1996 when there was no ..... recorded that they were allowed wastage of 2 in mci inserts in the manufacturing operations and that the shortage found was ..... 6 99 there are similar details sheets of account of mci inserts for other contracts this document shows that there are losses .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2007)288ITR226(Hyd.)

..... retroactive in nature the contention of the revenue is that the insertion of the proviso has to be held as having retroactive operation ..... retrospectively has been couched by the parliament it simply states provisos inserted by the finance act 2001 with effect from 1 6 2001 ..... legislations thus we have no difficulty in holding that the proviso inserted to section 113 of the income tax act 1961 by finance .....

G.T.C. Industries Ltd. Vs. the Dy. Cit, Spl. Rg. 50

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... the explanation has simply clarified what the law was even before the explanation was inserted before the insertion of explanation also the assessee was entitled to only one allowance under clause vii ..... in its accounts it was only the explanation and not the main provisions which was inserted after the assessment had been completed the explanation simply explained by way of clarification what .....

Dy. Cit(A) Vs. Subham Industries

Court: Income Tax Appellate Tribunal ITAT Lucknow

..... in making such assessment or re assessment as the intention of inserting new section 142a retrospectively is not to unsettle the cases ..... order of the appellate assistant commissioner were completed long before the insertion of sub section 7 in section 40a and even the ..... whether and to what extent the provisions of section 40a 7 inserted with retrospective effect are attracted to the assessee s claim .....

Gtc Industries Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)104ITD86(Mum.)

..... the explanation has simply clarified what the law was even before the explanation was inserted before the insertion of explanation also the assessee was entitled to only one allowance under clause vii ..... in its accounts it was only the explanation and not the main provisions which was inserted after the assessment had been completed the explanation simply explained by way of clarification what .....

Gtc Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)105TTJ(Mum.)1010

..... the explanation has simply clarified what the law was even before the explanation was inserted before the insertion of explanation also the assessee was entitled to only one allowance under clause vii ..... in its accounts it was only the explanation and not the main provisions which was inserted after the assessment had been completed the explanation simply explained by way of clarification what .....

Deputy Commissioner of Vs. Shubham Industies

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2007)104ITD126Luck

..... in making such assessment or re assessment as the intention of inserting new section 142a retrospectively is not to unsettle the cases ..... whether and to what extent the provisions of section 40a 7 inserted with retrospective effect are attracted to the assessee s claim ..... of the assessee to further clarify the point after the insertion of section 142a with retrospective effect it cannot be disputed .....

Deputy Commissioner of Income Tax Vs. Shubham Industries

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2007)106TTJLuck34

..... 2 act 2004 with retrospective effect from 15th nov 1972 inserted section 142a which reads as under 142a estimate by valuation ..... report in making such assessment or reassessment as the intention of inserting new section 142a retrospectively is not to unsettle the cases ..... whether and to what extent the provisions of section 40a 7 inserted with retrospective effect are attracted to the assessee s claim .....

Everplus Securities and Finance Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)101ITD151(Delhi)

..... company in order to avoid double taxation section 10 33 was inserted in the statute simultaneously so as not to tax the shareholder ..... observed that now the situation is clarified as a result of insertion of section 14a and the decisions of various courts not allowing ..... income are of no help to the assessee the purpose of inserting section 14a is to nullify the decision in rajasthan warehousing corporation .....

Sunash Investment Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)106TTJ(Mum.)855

..... indivisible the entire expenditure of this indivisible business would be deductible the legislature has inserted section 14a by the finance act 2001 with retrospective effect from 1st april 1962 ..... debiting the expenses incurred to earn the exempt income against the taxable income this retrospective insertion of section 14a has prompted the department to reopen those completed assessments in which .....