Section 35 - Judgment Search Results

Lassiter Vs. Department of Social Svcs.

Court: US Supreme Court

u s 528 1971 in re winship 397 u s 358 1970 in re gault 387 u s 1 1967 footnote

Commonwealth Edison Co. Vs. Montana

Court: US Supreme Court

..... 10 to be deposited in the treasury under miscellaneous receipts section 35 was amended by 9 a of the 1975 amendments to ..... severance taxes on coal furthermore the legislative history of that section reveals that congress enacted the provision with montana s tax ..... if a state or local government lacks financial resources this section clearly contemplates the continued existence not the preemption of state .....

Commissioner of Wealth-tax Vs. Lalchand Singhai

Court: Madhya Pradesh

Reported in: (1981)25CTR(MP)123; [1983]140ITR314(MP); 1981MPLJ354

..... error in that order which he was justified in rectifying under section 35 a question of this nature came up before the supreme ..... debatable the wto had no jurisdiction to rectify the assessment under section 35 reference in this connection is also made to expln 1 ..... the aac was not justified in taking up rectification proceedings under section 35 2 the tribunal was not right in law in cancelling the .....

Swaran Yash Vs. Commissioner of Income-tax, New Delhi

Court: Delhi

Reported in: [1982]138ITR734(Delhi)

..... j as he then was speaking for the court observed p 811 section 35 1 empowers the income tax authorities to rectify mistakes apparent from ..... partner was not for reason already stated permissible under clause 1 of section 35 11 it appears to us that the observations in this case ..... the scope of the retrospecitve effect of the various sub sections of s 35 in ito v t s devinatha nadar 1968 68itr252 sc .....

Printers House (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (1982)2ITD235Indore

..... and also prejudicial to the revenue inasmuch as deduction under section 35 in respect of expenditure on scientific research claimed at rs ..... no locus standi at all in the matter of application under section 35 3 we could have understood the setting aside of the ..... the proper conclusion that the claim under section 35 was admissible the question of reference under section 35 3 would not arise and also .....

Madras Rubber Factory Ltd. Vs. Assistant Collector of Central Excise, ...

Court: Chennai

Reported in: 1981(8)ELT565(Mad)

..... passed erroneously the learned counsel is not correct in his submission section 35 a confers suo motu power on the central board of excise and ..... 11 12 and 173j of central excise rules 1944 and sections 3 4 35 35a 36 2 37 and 38 of central excise act ..... were true none of the conditions laid down in the specified sections was contravened the collector would have no jurisdiction to initiate proceedings .....

Commissioner of Income-tax, Bombay City-ii Vs. Homi Mehta and Sons P. ...

Court: Mumbai

Reported in: (1982)27CTR(Bom)238; [1982]137ITR213(Bom); [1982]9TAXMAN190a(Bom)

..... action of the income tax officer could not be supported under section 35 of the income tax act 12 for the purpose of argument ..... under appeal or revision if so construed we must turn to section 31 to ascertain who is that person other than the appealing ..... under the powers conferred on him or them under the respective sections therefore the expression finding as well as the expression direction can .....

Dunia Lal Datta Vs. Nagendra Nath Datta and anr.

Court: Kolkata

Reported in: AIR1982Cal163

..... in view of the provisions of section 35 of the act section 35 of the act is as follows section 35 a declaration made under this chapter ..... vexatiously or injuriously used against him due to the provisions of section 35 of the act this decree is not binding on him he ..... would be unnecessary in view of the provisions of section 35 of the act section 34 does not contemplate that a declaratory decree will .....

H.H. Maharaja Martand Singh Ju Deo Vs. Commissioner of Expenditure-tax

Court: Madhya Pradesh

Reported in: (1982)28CTR(MP)50; [1983]140ITR786(MP)

..... of power no appeal lay against the rectification order made under section 35 1 that decision was therefore given only in view of the ..... to assessment made under the specified provisions which do not include section 35 1 of the indian i t act the right of appeal ..... held to be not maintainable against a rectification order made under section 35 1 of that act the reasons given by us for distinguishing .....

Narbada Prasad Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Reported in: AIR1981MP101; 1981MPLJ260

..... any person specified in categories i to v of sub section 1 of section 35 or to a holder holding land less than five standard ..... any person specified in categories i to v of sub section 1 of section 35 or to a holder holding land less than five standard ..... of surplus land vesting in the state is dealt with in section 35 this section provides that the surplus land shall be allotted in bhumiswami rights .....