Section 3a - Judgment Search Results

Aravindaksha Panicker N. Vs. the Accountant General and ors.

Court: Kerala

Reported in: 2007(3)KLJ666

..... the hon ble supreme court the question is whether the last para of section 3a a should be applied in such a pedantic literal manner or is ..... refer to few rules in this context rule 116 is included in section iv of part iii of the rules dealing with anticipatory pension ruling ..... as amicus curiae land acquisition act 1894 c a no 1 1894 section 54 v k bali cj kurian joseph k balakrishnan nair jj appeal .....

M/S Jsw Steel Limited Vs. The Government of Karnataka

Court: Karnataka

..... of a well today a submission is made that clause a of section 3a would apply as the minor mineral excavated from the area of ..... association of pune supra the apex court was dealing with sub section 7 of section 48 which is quoted in paragraph 9 which reads thus ..... of power by the collector to levy penalty in fact sub section 7 specifically incorporates that in case of illegal excavation the state .....

income-tax Officer Vs. Quality Wines

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1989)31ITD163(Hyd.)

..... in this case at all he then referred to sub section 3a sub section 3b of section 37 which were omitted w e f 1 4 1986 ..... main content and intendment remained the same so even under sub section 3a of section 37 as it stood in the second spell only advertisements which ..... judicial member took a contrary view according to him under sub section 3a of section 37 as it stood at the relevant time it related to .....

Smti Namita Paul Vs. Food Corporation of India and ors.

Court: Guwahati

..... in goods involved in execution of works contract was introduced by section 3a of the tripura sales tax third amendment act 1984 it provides ..... tripura and includes government and any person making a sale under section 3a 14 from a careful reading of the definition of the word ..... the backdrop of the definition of dealer given in section 2 b when sections 3a and 3aa of the tst act are carefully analysed .....

Ethnor Ltd. Vs. Commissioner of Income-tax

Court: Mumbai

Reported in: (2003)181CTR(Bom)550; [2003]260ITR401(Bom)

..... expenditure on advertisement publicity and sales promotion and as such includible for disallowance under sub section 3a of section 37 of the income tax act 1961 b whether on the facts and in ..... on advertisement publicity and sales promotion and as such includible in computing disallowance under sub section 3a of section 37 of the income tax act 1961 4 i t r no 31 of .....

Commissioner of Income-tax Vs. Ampro Food Products

Court: Andhra Pradesh

Reported in: 1995(2)ALT843; (1995)125CTR(AP)341; [1995]215ITR904(AP)

..... relates to the period after three years of the establishment of the industry therefore sub section 3a of section 37 of the act is attracted and as the aggregate expenditure on advertisement publicity ..... generis should be applied in construing the meaning of the expression sales promotion in sub section 3a of section 37 of the act as noticed above the expenditure incurred on advertisement publicity and .....

Commissioner of Income-tax Vs. Travancore Cements Ltd.

Court: Kerala

Reported in: [1999]240ITR816(Ker)

..... not be allowed as deduction in computing the business income the underlined portion in sub section 3a would make it clear that it would apply only to those items of expenditure covered ..... is entirely different from the expenditure on maintenance covered by sub sections 3a and 3b of section 37 of the act 13 section 37 is a general provision regarding the expenditure not covered by .....

The Project Director Project Implementation Unit Vs. P.v. Krishnamoort ...

Court: Supreme Court of India

..... for survey etc on the issue of a notification under sub section 1 of section 3a it shall be lawful for any person authorised by the ..... days from the date of publication of the notification under sub section 1 of section 3a object to the use of the land for the purpose or ..... to be taken in pursuance of the notification issued under sub section 1 of section 3a is stayed by an order of a court shall be .....

The State Of Tripura Represented By The Secretary Vs. Chandan Deb

Court: Supreme Court of India

..... the levy of tax on sale on certain goods in tripura section 3a provided for tax on transfer of property in goods involved in execution ..... 1 and includes government and any person making a sale under section 3a 2 g sale means any transfer of property in goods for ..... the bill towards tax payable in respect of other works under section 3a of the act on account of such works contract provided that no .....

M. Yella Reddy and anr. Vs. the Government of India Rep. by Its Deputy ...

Court: Andhra Pradesh

Reported in: 2008(3)ALD696; 2008(4)ALT132

..... be taken further it is stated that in pursuance of section 3a 1 notification issued by the 1st respondent the 3rd respondent ..... structures trees tombs and other particulars depicted in accordance with section 3a of the act is not correct since the central government ..... goes rest of the edifice falls the invalid notification under section 3a renders all subsequent steps invalid therefore vesting of land in .....