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Commissioner of Income-tax, Faridabad Vs. Ghanshyam (Huf)

Court: Supreme Court of India

Reported in: (2009)224CTR(SC)522; [2009]315ITR1(SC); JT2009(9)SC445; 2009(9)SCALE657; (2009)8SCC412; [2009]182TAXMAN368(SC); 2009(6)LC2930(SC)

..... therefore with a view to remove these difficulties the finance act 1987 inserted section 45 5 to provide for taxation of additional compensation in the ..... and effect of the above amendments made in section 45 as also insertion of section 54h by finance act 1991 has been elaborated in ..... from st 1 april 1988 further a new section 54h has been inserted in the income tax act to provide that in cases where .....

Commissioner of Income Tax Kolkata-iii Vs. Alom Extrusions Limited

Court: Supreme Court of India

Reported in: (2009)227CTR(SC)417; [2009]319ITR306(SC); JT2009(14)SC441; 2009(14)SCALE163; (2010)1SCC489; [2009]185TAXMAN416(SC)

..... amount to the exchequer to curb this practice section 43b was inserted with effect from 1st april 1984 by which the merchantile ..... ministry of finance and taking cognizance of this difficulty the parliament inserted one more amendment vide finance act 2003 which as stated above ..... with effect from 1st april 1988 when the first proviso stood inserted lastly we may point out the hardship and the invidious .....

V. Nagaraj S/O Varadappa Vs. the State of Karnataka by Its Chief Secre ...

Court: Karnataka

Reported in: AIR2009Kant170; ILR2009KAR3060; 2009(5)KarLJ165:2009(3)KCCR1939

..... 2 of the petition and replaced the other pages by virtually amending the election petition inserting the following to the pleadings at para 6 unlike other politicians causing service just before ..... amendment has already been made without obtaining court order permission cannot be granted to make insertion to the pleadings and prayer when it has already been done had such application been .....

B. Braun Melsungen Ag and ors. Vs. Rishi Baid and ors.

Court: Delhi

Reported in: LC2009(2)292; 2009(40)PTC193(Del)

..... administered directly into a patient s vascular system the catheter is inserted into a patient s vein by a healthcare worker by ..... claimed is set out what is claimed is an intravenous catheter insertion kit and a needle guard comprising inter alia a flexible ..... catheter and its attached hub an insertion needle assembly the insertion needle having a slightly flared distal tip such that .....

Digember JaIn Society for Child Welfare Vs. Director General of Income ...

Court: Delhi

Reported in: (2010)228CTR(Del)517; [2009]185TAXMAN255(Delhi)

..... influenced by the amendment carried out in the aforesaid provision by insertion of the proviso to section 10 23c vi vide the ..... 104 thereof are significant we shall now consider the effect of insertion of the provisos to section 10 vide ht finance no 2 ..... monitoring mechanism to check abuse of the exemption provision with the insertion of the first proviso the prescribed authority is required to vet .....

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court: Authority for Advance Rulings

..... the scope and effect of the aforesaid amendment as also the insertion of section 41 4a have been elaborated in the following ..... out any work it was held that section 194c before the insertion of explanation iii was not applicable to transport contracts by ..... in nature the supreme court observed a proviso which is inserted to remedy unintended consequences and to make the provision workable .....

Dr. Anuradha Bharti and anr. Vs. State of Jandk and ors.

Court: Jammu and Kashmir

Reported in: AIR2010J& K3

..... writ petition has been rejected on the ground that the insertions so made are aimed at fulfilling the directive principles of ..... goal set out in section 24 of the constitution but the inserted eligibility criteria will not achieve the purpose unless the officer ..... the purpose and object of putting such eligibility criteria by the insertions in question may partially serve the purpose by enticing only .....

Central Bank of India Vs. State of Kerala and ors.

Court: Supreme Court of India

Reported in: [2010]153CompCas497(SC); JT2009(3)SC216; 2009(3)SCALE451; (2009)4SCC94; (2009)12VatReporter137; (2009)21VST505(SC); JT2009(1)SC216

..... of appropriate orders by amending act no 30 2004 three provisos were inserted in section 19 1 in terms of first proviso a bank ..... dues during the pendency of the litigation section 33 c was inserted in the state act the state claimed first charge under section ..... of retrospectivity the learned senior counsel submitted that from the date of insertion of section 26b in the kerala act the dues of sales .....

Commissioner of Income-tax Vs. Aar Pee Apartments P. Ltd.

Court: Delhi

Reported in: [2009]319ITR276(Delhi); [2010]188TAXMAN39(Delhi)

..... for determining the cost of construction was not justified even after insertion of section 142a by the finance no 2 act 2004 with ..... the cost of construction claimed as revenue expenditure prior to the insertion of section 142a by the finance no 2 act 2004 with ..... explained expenditure stipulated in section 69c no doubt the need behind inserting section 142a was to empower the assessing officer to make a .....

Patel Engineering Ltd. Vs. State of Arunachal Pradesh and ors.

Court: Guwahati

Reported in: (2009)24VST481(Gauhati)

..... the constitution which is the definition clause stood accordingly amended by insertion of clause 29a this clause of article 366 reads as under ..... definition of sale as given in article 366 stands widened by inserting clause 29a so as to include within the meaning of ..... 286 was also amended and clause 3 was substituted therein with insertion of clause 3 article 286 runs as under article 286 restrictions .....