Inserting - Judgment Search Results

C.i.T. Jodhpur Vs. Achaldas Dhanraj and anr.

Court: Rajasthan

Reported in: 1995(2)WLN208

..... memorandum explaining the provisions in the finance bill 1983 the following explanation was given for inserting the above provision see 1983 140 itr 331 disallowance of unpaid statutory liability 59 under ..... the prescribed time should be placed in a disadvantageous position ii secondly the proviso is inserted to mitigate the hardship caused to the taxpayers because of inept language of drafting or .....

Nishithendu Dhar Vs. State of Assam and anr.

Court: Guwahati

..... if there is a common order covering several cases the proviso inserted by the impugned amendment to the rules carves out an exception and ..... the impugned notification dated 19 8 1992 the following proviso was inserted after the second paragraph in rule 1 of chapter v a quoted ..... is no conflict at all between the proviso sought to be inserted by the impugned notification dated 19 8 1992 and schedule ii to .....

income-tax Officer Vs. Yogeshchandra V. Shah.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)55ITD300(Ahd.)

..... present case clearly attract the provisions of section 45 2 which were inserted w e f 1 4 1985 the view taken by the ..... case of the assessee the aforesaid provisions of section 45 3 were inserted with a view to nullify the effect of the judgment of ..... the chapter relating to collection and recovery and the provision has been inserted with a view to ensure recovery of existing tax liability it does .....

Haryana Ship-breakers Pvt. Ltd. Vs. Union of India

Court: Gujarat

Reported in: 1997(96)ELT541(Guj); (1996)1GLR623

..... to avoid uncertainties and several intractable problems which may arise in administration note 2 is inserted laying down the criterion as regards evidence of conclusive proof of the weight of the ..... legal position and the basic principles as regards cannons of taxation the contention that by inserting note the parliament has enacted something which is beyond its competence cannot be accepted 14 .....

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Reserve ...

Court: Kolkata

Reported in: [1996]85CompCas808(Cal)

..... arises if section 45k can be applied to the impugned notification inserting paragraph 4a since it has been mentioned therein that the ..... of his contention that said charge imposed by the aforesaid insertion under paragraph 4a really amounts to imposition of fee with ..... accordingly directed not to give effect to the said notification inserting paragraph 4a by way of amendment 327 this order however .....

Jagdambay Engg. and Welding Works Vs. Collr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(77)ELT895TriDel

..... they had manufactured and cleared excisable goods namely m c i inserts railway track construction material falling under sub heading 7302 90 of ..... excise l 4 licence for the manufacture of m c i inserts railway track construction material falling under the above tariff item the ..... for the revenue it was argued before us that the mci inserts were considered not dutiable as also the understanding held by .....

Minor Prahlad Ugardas Patel Oral Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)53TTJ(Ahd.)115

..... the income to the beneficiaries however as specific clause has been inserted in the trust deed of the assessee trust to the effect ..... he receives on behalf of any person this provision was also inserted with a view to counteracting attempts at tax avoidance through the ..... creation of oral trusts the said amending act also inserted a new explanation for the purposes of s 160 1 iv .....

Kothari Vora Associates Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1996)57ITD171(Pune.)

..... of the partners though the provisions of section 45 4 were inserted with the admitted purpose of nullifying the said supreme court judgment ..... applicable to the case of the assessee in addition to the insertion of section 45 4 the legislature should have simultaneously amended the ..... counsel also took us through sub section 4 of section 45 inserted with effect from 1 4 1988 and pointed out that there .....

Modi Industries Limited, Modinagar and ors. Vs. Commissioner of Income ...

Court: Supreme Court of India

Reported in: (1995)128CTR(SC)361; [1995]216ITR759(SC); JT1995(6)SC549; 1995(5)SCALE362; (1995)6SCC396; [1995]Supp3SCR642

..... after the date of such provisional assessment sub section 1a was inserted which read 1a where on completion of the regular assessment ..... in this judgment militate against such construction section 140a which was inserted by the finance act 1964 required an assessee to make ..... no costs 1 section 23 b providing for provisional assessment was inserted in 1950 2 in the interest of simplicity we are omitting .....

Commissioner of Income Tax Vs. Baroda TIn Works

Court: Gujarat

Reported in: (1996)135CTR(Guj)126; [1996]221ITR661(Guj)

..... on the facts and circumstances of each case the position of law after insertion of expln to s 271 1 c came to be considered by ..... that burden is discharged the position reverts to as it was before the insertion of the explanation that is to say that on a finding that ..... the cases coming earlier this fact goes to show that prior to the insertion of this explanation it was not open for the ao to raise .....