Inserting - Judgment Search Results

Asstt. Cit Vs. Rajendra Mulak

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)77TTJ(Nag.)524

..... and finally assessed income are loss in view of explanation 4 inserted in that section with effect from 1 4 1976 is not ..... loss then it appears that an attempt has been made by inserting the said explanation to enlarge to scope of main section by ..... has opined that there is no presumption that an explanation which is inserted subsequently introduced something new which was not present in the relevant .....

Madhuvana House Building Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

..... cit 2000 66 ttj bang 360 has held that even after the insertion of the explanation the last panchnama to be reckoned is with reference ..... of the premises or on any almirah in such premises the explanation inserted cannot come to the rescue of the department we have considered the ..... 142 2a and the proviso in the order but their lordships have inserted the word or after and or read and or in the relevant .....

Assistant Commissioner of Income Vs. Rajendra Mulak

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)83ITD670(Nag.)

..... income and finally assessed income are loss in view of expln 4 inserted in that section w e f 1st april 1976 is not ..... a loss then it appears that an attempt has been made by inserting the said explanation to enlarge to scope of main section by ..... has opined that there is no presumption that an explanation which is inserted subsequently introduced something new which was not present in the relevant .....

Madhuvana House Building Vs. Asstt Cit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2002)76TTJ(Bang.)948

..... cit 2000 66 ttj bang 360 has held that even after the insertion of the explanation the last panchnama to be reckoned is with reference ..... of the premises or on any almirah in such premises the explanation inserted cannot come to the rescue of the department we have considered the ..... 142 2a and the proviso in the order but their lordships have inserted the word or after and or read and or in the relevant .....

Gujarat Steel Tubes Ltd. Vs. Board of Trustees of Port of Kandla and a ...

Court: Gujarat

Reported in: AIR2002Guj173; (2002)2GLR934

..... the notification dated 26 6 1975 which came to be amended by inserting new and substituted entries by notifications dated 10 5 1984 and 14 ..... to be charged for wharfage under newly added entry 84 prior to insertion of the above entry 84 with effect from 14 2 1985 the ..... refund of excess payment of wharfage made under entry 44 prior to insertion of entry 84 with effect from 14 2 1985 cannot be resisted .....

ishwarbhai Gokulbhai Surti Vs. K.M. Bhatt and ors.

Court: Gujarat

Reported in: [2002(94)FLR1129]; (2002)2GLR1276; (2002)IILLJ233Guj

..... of the orders passed under section 7a moreover sections 7b and 7i inserted by the said amending act with effect from the date to ..... under the act 15 considering the above judgment and looking to the insertion of the appeal provisions in the act though the period involved in ..... the petition is prior to such insertion we do not think it proper to hold that the provisions .....

B. Meenakshi Vs. Government of Andhra Pradesh and ors.

Court: Andhra Pradesh

Reported in: 2002(2)ALD96; 2002(2)ALT473

..... g o ms no 279 dated 9 7 2001 made certain amendments inserting a proviso before explanation i to rule 3 2 excluding the in ..... dated 9 7 2001 by the said amendment the following proviso was inserted before explanation 1 to rule 3 2 provided that such of those ..... clause before clause b of sub rule 11 of rule 11 was inserted if such reservation is extended to those government doctors who already had .....

Prannoy Roy and anr. Vs. Commissioner of Income Tax and anr.

Court: Delhi

Reported in: 2002IIIAD(Delhi)569; 96(2002)DLT269; [2002]254ITR755(Delhi)

..... 143 or on the basis of theearlier assessment aforesaid explanation inserted by dtl amendment act 1987 andomitted by dtl amendment act ..... are contained in the new section 234a 234b and 234c inserted by the amending act 1987 the mandatory interest chargeable under ..... certainty what were the additional words that would have been inserted by the draftsman and approved by parliament had their attention .....

Hemant Gaur and ors. Vs. Union of India and ors.

Court: Delhi

Reported in: 2002IAD(Delhi)617

a k sikri j 1 the case relates to admission to the bridgecourse conducted by respondent no 4 namely ymcainstitute...

Super Bazar Cooperative Stores Ltd. Vs. the Court of the Estate Office ...

Court: Delhi

Reported in: 96(2002)DLT189; 2002(62)DRJ77

s b sinha c j 1 the short question which arises for consideration in this appeal is as towhether the...