Inserting - Judgment Search Results

Commercial Taxes Officer Vs. Binani Cement Ltd. and anr.

Court: Rajasthan

Reported in: [2002]128STC155(Raj); 2002(1)WLC255; 2002(1)WLN8

..... or diversification units notwithstanding the alleged specific item no 1 e an exclusion clause was inserted by excluding expansion and diversification cement unit even in sub tribal plan area from availing ..... in exception carved out thereto vide two provisos therefore for identifying available incentives only provisos inserted by amendment could be looked into and not beyond 50 however the scheme has .....

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... rectification of mistake developing the arguments sri parameswaran submitted that not only section 38a was inserted under section 131 of finance act 2001 but also validation of action with reference ..... obviously there was no mistake on the day of passing the order but subsequently amendment inserting section 38a having retrospective operation in the finance act 2001 converts proper order into .....

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 .....

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 .....

Assistant Commissioner of Income Vs. Smt. Rasila S. Mehta and Smt.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD27(Mum.)

..... there was no ambiguity because the explanation had been intentionally inserted to check and prevent the assessees from taking benefit by ..... such income was entirely upon revenue the finance act 1964 inserted an explanation whereby where the total income returned by any ..... confused with a voluntary disclosure scheme this explanation has been inserted with a view to create a legal fiction of concealment .....

Moreshwar Savey and Etc. Vs. State of U.P. and anr.

Court: Allahabad

Reported in: 2001CriLJ1765

..... aforesaid notification after item 48 the following item columnwise shall be inserted namely si crime police station sectionsno no 49 198 92 ..... enabling provision in the form of section 173 8 is therefore inserted ordinarily conceivable occasion for an additional charge sheet would be ..... the trial judge ignored and erred in overlooking the fact that insertion of case crime no 198 of 1992 to the schedule .....

Nanjundaiah and Others Vs. State of Karnataka and Others

Court: Karnataka

..... the office of the panchayat within whose jurisdiction the land lies letters in italics are insertions made by the state amendment 19 subsequently the parliament passed the land acquisition amendment ..... of 1984 the land acquisition act of 1894 was subsequently amended five new provisions were inserted twenty one sections were substantially altered one section was substituted and another was omitted .....

Wealth Tax Officer Vs. Banerji Memorial Club

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2002)83ITD1(Coch.)

..... above is an authority for the proposition that subsequent to the insertion of section 21aa in the wt act an aop like the assessee club ..... high court in the case of mulam club supra regarding the insertion of section 21aa are not an authority for such a proposition the ..... revenue in the present appeals 8 even when section 21aa was inserted in the wt act making an aop liable to tax under specified circumstances .....

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court: Karnataka

Reported in: ILR2002KAR4751; [2003]129STC199(Kar)

..... traceable to the sale of goods act such position continued till insertion of clause 29a in article 366 by the constitution 46th amendment ..... 13 simultaneously an independent charging section section 5 c was also inserted by act no 27 of 1985 with effect from april 1 ..... sanction of the president and therefore section 5 c as substituted inserted by act no 5 of 1996 is unconstitutional 21 the validity .....

Deputy Commissioner of Income Tax Vs. Verifone Software Systems (P)

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)84ITD521(Bang.)

..... categorically held as follows parliament has power to legislate prospectively or retrospectively section 143 1a inserted by the finance act 1993 retrospectively from 1st april 1989 therefore cannot be considered to ..... us in the preceding paragraphs the case before the hon ble supreme court because of insertion of a new section viz section 28 iiib with retrospective effect the assessee suffered .....