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Deputy Commissioner of Income Tax Vs. Glaxo Smithkline Consumer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2007)107ITD343(Chd.)

..... 43b it is thereafter the proviso to section 43b was inserted to alleviate the consequent difficulties but it is to be ..... the legislative intention behind incorporation of section 43b prior to the insertion of section 43b in the it act 1961 income chargeable under ..... since the assessments pertain to the assessment years prior to the insertion of the proviso in section 43b the assessee however contended .....

Amit Estate Organizer Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113TTJ(Ahd.)1018

..... of the instant case after the amendment brought in by the insertion of section 142a with retrospective effect 31 there is no ..... the appellate authorities tribunal courts faced with this situation the parliament inserted section 142a with retrospective effect so as to save the ..... said condition prescribed in section 147 exists even after the insertion of section 142a here in this case the reference was .....

Mrs. Catherine Thomas Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2008)116TTJ(Coch.)797

..... memorandum accompanying the finance bill 2003 in which the purpose of insertion of clause c to section 45 5 was clarified as under ..... consequences of sub section 5 of section 45 the clause was inserted to make the entire scheme workable and to supply an obvious ..... total disregard of statutory provision of sub section 5 further after insertion of sub section 5 the scheme of assessment of enhanced or .....

Mrs. Catherine Thomas Vs. the Dy. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2008)111ITD132(Coch.)

..... received was taxed shall be computed accordingly it is proposed to insert a new sub section 16 in section 155 to provide that ..... memorandum accompanying the finance bill 2003 in which the purpose of insertion of clause c to section 45 5 was clarified as under ..... received was taxed shall be recomputed accordingly it is proposed to insert a new sub section 16 in section 155 to provide that .....

Manisha Construction Vs. the Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

..... by the finance act 2002 with effect from 1 7 1995 this newly inserted clause c with sub clauses a b and clause ca have been ..... 1 c the legislature has substituted clause c of section 158bb 1 by inserting new clauses c and ca by the finance act 2002 with retrospective ..... chargeable to tax for the block period the intention of the legislature in inserting this sub clause a to clause c of sub section 1 to .....

Dhariwal Industries Ltd. Vs. Acit (inv.) and Addl. Cit, Range-1

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)111ITD379(Pune.)

..... representative on the other hand contends that when the eleventh schedule was inserted in 1977 the use of gutkha was not widely known and ..... which is applicable for the state of sikkim the aforesaid schedule was inserted by the finance act 2003 by which time the use of ..... gutkha was not widely used in 1977 when eleventh schedule was inserted in the i t act and therefore pan masala containing tobacco .....

imran Masood Son of Rashid Masood Vs. State of U.P. Through the Princi ...

Court: Allahabad

Reported in: 2008(1)AWC271

..... 2a of section 48 of the uttar pradesh municipalities act has been inserted whereas in the original act the same was omitted 10 we ..... pradesh municipalities amendment act 2004 sub section 2a of section 48 was inserted although sub section 2a was pre existing therefore it was a ..... substituted it merely mentions that sub section 2 a shall be inserted in section 48 after sub section 2 this in our opinion .....

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)11TTJ(Mum.)502

..... a view to getting over these difficulties the finance act has inserted a new section 44c in the it act laying down certain ceiling ..... to the finance no 2 bill 1991 explaining the reason for inserting of clause baa of the explanation reads as under receipt like ..... to the finance no 2 bill 1991 explaining the reasons for insertion of clause baa of the explanation according to the said memorandum .....

Frontline Soft Limited and Call Vs. the Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

..... the learned d r are distinguishable as in those decisions the clause inserted to explanation 2 iva to section 9 1 vi has not been ..... the case of wipro ltd v income tax officer supra wherein above inserted clause has not been considered in case of software technology parks of ..... did not have specific provisions till 2002 03 the finance act 2001 inserted clause iv a in sections 9 t vi explanation 2 to bring .....

S.S. and Company Vs. Orissa Mining Corporation Ltd.

Court: Orissa

Reported in: AIR2007Ori185

..... participating in the present tender the aforesaid clause has been inserted as the petitioner does not have any experience in major ..... also explained as noted above that this clause has been inserted with the approval of the appropriate authority and in all ..... ore the eligibility condition in the notice inviting tender has been inserted on the basis of reasonable differentia learned counsel and the .....