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Aquarius Travels (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)111ITD53(Delhi)

..... assessments on account of provisions of section 14a clarification regarding the finance act 2001 has inserted section 14a in the it act 1961 wherein it was specifically provided that no deduction shall ..... corporation supra the attention of learned authorised representative was drawn to section 14a which was inserted by the finance act 2001 with retrospective effect from 1st april 1962 as per which .....

Chandi Ram and ors. Vs. Commissioner of Income Tax

Court: Punjab and Haryana

Reported in: (2008)217CTR(P& H)113; [2009]312ITR139(P& H)

..... land development trust ltd in the present case even after insertion of section 45 5 in the it act specifically for charging ..... compensation so reduced by the authority actually these provisions were inserted to meet the situation when compensation is subsequently reduced and ..... 2004 05 and subsequent years if the legislation wanted to insert these clauses with retrospective effect it could have been so .....

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)117TTJ(Delhi)289

..... mischief has been clearly brought out in para 77 2 of the memorandum explaining the insertion of provision of section 234d thus learned departmental representative pleaded that the provisions of section ..... provisions should be construed retrospective cannot be accepted more particularly when these provisions have been inserted on the statute w e f 1st june 2003 and not with retrospective effect the .....

R Vs. Asfaw (Appellant) (on Appeal from the Court of Appeal (Criminal ...

Court: House of Lords

..... take more refugees than they could handle 93 commentators are agreed that the delegates who inserted the requirement for refugees to present themselves without delay to the authorities regarded it as ..... stoppage in intermediate country b was catered for in such circumstances by replacing the original insertion proposed by france 8220 coming direct from his country of origin 8221 with the final .....

Glencore GraIn Rotterdam B.V. Vs. Shivnath Rai HarnaraIn (India) Co.

Court: Delhi

Reported in: 2008(4)ARBLR497(Delhi); 155(2008)DLT457

..... no imp 1342 94 contract 9827 for white rice pant 4 variety kindly insert packing in p p bags also acceptable 2 l c no 190057 ..... contract 9834 for white rice pant 4 variety kindly insert a packing in p p bags also acceptable b delivery of pr 104 ..... l c no 21036411144505 contract 9843 for white rice pant 4 variety kindly insert a packing in p p bags also acceptable b delivery of pr 106 .....

Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...

Court: Chennai

Reported in: (2009)21VST581(Mad)

..... words special tribunal had been substituted 9 after section 38 the following section shall be inserted namely 38a special powers of revision by special tribunal 1 notwithstanding anything contained in this ..... provides that after section 10b of the income tax act the following section shall be inserted namely 10c special provision in respect of certain industrial undertakings in north eastern region 1 .....

Mahmadhusen Abdulrahim Kalota Shaikh Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: 2008(13)SCALE398; (2009)2SCC47

..... passed the 39th amendment by which inter alia article 329a was inserted into the constitution para 3 article 329a 1 and 2 ..... court reviewed the 42nd amendment through which the parliament sought to insert articles 323a and 323b in the constitution para 5 article ..... parliament under article 31b to immunize legislations from fundamental rights by inserting them into the ninth schedule and if so what is .....

K.M. Mohammed Kunju Vs. Assistant Commissioner of Commercial Taxes, (A ...

Court: Kerala

Reported in: (2009)22VST268(Ker)

..... 1993 section 17 was amended and sub sections 6 to 9 were inserted section 17 8 which is relevant reads as follows any assessment or ..... was delivered on november 10 1999 section 17a as already noticed was inserted by act 20 of 2000 but with effect from april 1 1993 ..... any period of limitation it is inconceivable that the legislature which has inserted sub sections 6 to 9 of section 17 would have taken out .....

T.S. Kapoor and ors. Vs. State and ors.

Court: Rajasthan

Reported in: RLW2009(1)Raj282; 2009(3)SLJ105(Raj)

..... 24 8 1998 the post of additional director was enumerated and inserted in the schedule of rules of 1979 this delay was practiced ..... necessary for promotion on the post of director and due to insertion of that post and promotion of the petitioner on the post ..... after delay of three years is also not tenable because after insertion the petitioner himself was granted relaxation in eligibility condition and he .....

income Tax Officer Vs. Bothra International and ors.

Court: Income Tax Appellate Tribunal ITAT Jodhpur

..... asst yrs 2004 05 and 2005 06 as section 10ba was inserted w e f 1st april 2004 ii the learned departmental representative ..... relief under section 80j of the it act because of such retrospective insertion of clause iiia iiib or iiic in section 28 these provisions ..... the assessee further submits that the provisions of section 28 iiid inserted with retrospective effect w e f 1st april 1998 provide that .....