Section 214 - Judgment Search Results

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court: Supreme Court of India

..... the return of income the procedure for grant or refusal of registration is prescribed by section 12aa section 13 enlists the circumstances under which tax exemption is unavailable to religious or charitable trusts ..... third parties who become subscribing members and are entitled to use the gs1 coding system 214 it was submitted on behalf of gs1 that it was set up as society in .....

Leader Valves (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (1996)58ITD293(Asr.)

..... to s 219 as it has no relevance to s 214 1 where refund was not ..... by s 219 s 214 2 provides that interest has to be paid upto the date on which refund was made sec 214 2 is virtually appendage ..... would need to be revised the second alternative is to read this section harmoniously with the provisions contained in chap xvii c and in particular .....

Leader Valves (P) Ltd. Vs. Assistant Commissioner of Income Tax.

Court: Delhi

Reported in: (1996)55TTJ(Del)532

..... to be paid up to the date on which refund was made sec 214 2 is virtually appendage to s 219 as it has no relevance ..... would need to be revised the second alternative is to read this section harmoniously with the provisions contained in chap xvii c and in particular ..... sen sanjiv khanna s l bhayana jj army act 46 of 1950 section 192 pension regulations for the army 1961 regulation 173 claimant was on .....

Sri R Krishnappa Vs. The State Of Karnataka

Court: Karnataka

..... the matter to any other person or authority 21 invoking the provision under section 214 2 b iii in turn it should follow rule 11 1 to ..... also the order passed by the government has to be set aside 30 section 214 2 b iii empowers the disciplinary authority or the government to conduct ..... was filed in p s no 6 2006 for the offence punishable under sections 7 13 1 d read with 13 2 of the prevention of .....

Zivotofsky Vs. Clinton

Court: US Supreme Court

..... nbsp in 2002 congress enacted the foreign relations authorization act fiscal year 2003 116stat 1350 section 214 of the act is entitled united states policy with respect to jerusalem as the capital ..... 1383 5 4 5 5 5 6 app 106 108 110 nbsp nbsp nbsp nbsp section 214 d sought to override this instruction by allowing citizens born in jerusalem to have israel .....

Commissioner of Income-tax Vs. T.T. Investments and Trades Pvt. Ltd.

Court: Chennai

Reported in: (1984)42CTR(Mad)48; [1984]148ITR347(Mad)

..... the circumstances of the case the assessee is entitled to interest under section 214 of the income tax act 1961 on the net refund amount of ..... to be given the right to claim interest under s 214 of the i t act section 214 of the i t act has to be read ..... the assessee counsel s fee rs 500 direct taxation advance tax sections 207 208 and 214 of income tax act 1961 assessee deposited one of installments .....

Darjeeling Consolidated Tea Co. Ltd. Vs. Commissioner of Income Tax. C ...

Court: Kolkata

Reported in: (1991)97CTR(Cal)205

..... any overlapping of the two sections this in our opinion is the correct way to approach the problem sec 214 of the it act 1961 lays ..... which is not warranted by a harmonious interpretation of the various sections providing for interest payable to the assessee the assessee went up ..... which resulted to the grant of interest under the above two sections which was found to be erroneous by the cit in the .....

Commissioner of Income Tax Vs. Hindustan Radiators.

Court: Rajasthan

Reported in: (1996)130CTR(Raj)545

..... the submissions made by the learned counsel for the revenue 5 sec 214 deals with the interest payable by the central government to the ..... tax from the first day of april following the financial year sec 214 further states that where such instalment is paid after the expiry ..... tax if the circumstances set out in s 214 of the act are satisfied sec 214 makes it obligatory on the central government to .....

Commissioner of Income-tax Vs. Pixray (India) Ltd. (Formerly Picker X- ...

Court: Kolkata

Reported in: [1993]201ITR785(Cal)

..... by reason of the fact that in the bombay decision the statutory scheme in sections 214 1 214 1a and section 214 2 has been examined on one point the gujarat high court agreed with ..... amendment itself created the inequitous situation the extracts of the amended sub section 1a of section 214 and sub section 3 of section 215 would show that the legislature itself has accepted the imperfection of .....

Commissioner of Income-tax, Kerala-ii, Ernakulam Vs. G. B. Transports, ...

Court: Kerala

Reported in: (1985)50CTR(Ker)9; [1985]155ITR548(Ker)

..... on the excess amount of advance tax payable to the assessee under section 214 of the income tax act 1961 up to the date of ..... room for invoking the general principles of equity justice and good conscience section 214 occurs in chapter xvii c of the act which deals with ..... petition dated august 2 1973 is an order under section 154 and not an order under section 214 of the income tax act 1961 and hence .....