Section 3a - Judgment Search Results

Swapan Kumar Paul Vs. Oil and Natural Gas Corporation Ltd. and ors.

Court: Guwahati

..... for the purpose of sale and also includes transaction under under section 3a of the act where any transfer of property in goods either ..... the levying of tax at the rate specified under the schedule section 3a of the act makes the transfer of property in goods either ..... transactions relating to other purposes are not covered by section 3aa of the act section 3a deals with the payment of tax on the transfer .....

Vasantrao Annasaheb Ubale and ors. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2001(4)ALLMR578; 2003(1)MhLj313

..... to the managing committee of a society in view of the proviso to section 3 and sub section 3a of section 27 of the act respectively thus the respondent state accepted that the act ..... applicable retroactive one more aspect requires to be emphasized that the proviso to section 27 3 and sub section 3a of section 27 lay down the eligibility for voting in the affairs of the .....

Commissioner of Income-tax Vs. Dabur P. Ltd.

Court: Kolkata

Reported in: [2001]250ITR301(Cal)

..... of entertainment expenditure incurred by the assessee after 30th day of september 1967 while sub section 3a provides for disallowance of part of the expenses which are incurred by the assessee on ..... and sales promotion once the expenditure in question was treated as expenditure pertaining to sub section 3a of section 37 that cannot be again treated as expenditure referred to in sub .....

Commissioner of Income-tax Vs. Coates of India Limited

Court: Kolkata

Reported in: [2002]254ITR232(Cal)

..... maintenance of a car is covered by the explanation to sub section 3a of section 37 of the act 4 learned counsel for the assessee dr ..... observed that repair on motor car would come under section 31 and therefore section 37 3a 3b will not apply a similar view has been ..... fund and bonus paid to drivers the ceiling and restriction under section 37 3a is not applicable 5 the decision relied upon by the .....

Cit Vs. Coates of India Ltd.

Court: Kolkata

Reported in: (2001)170CTR(Cal)325

..... running and maintenance of car is covered by explanation to sub section 3a of section 37 of the act 4 learned counsel for the assessee ..... observed that repair on motor car would come under section 31 and therefore section 37 3a 3b will not apply the similar view has been ..... and bonus paid to drivers the ceiling and restriction under section 37 3a is not applicable 6 the decision relied upon by revenue .....

DolphIn Laboratories Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (2001)168CTR(Cal)652,[2001]249ITR538(Cal)

..... view that no such expenditure could be disallowed under sub section 3a of section 37 he further submits so far the expenditure on samples ..... on medical journal or literature can be disallowed under subsection 3a of section 37 of the act this court has nsidered the ..... the case of expenditure on samples the provisions of subsection 3a of section 37 is applicable 4 considering the submission and aforesaid .....

Prakash Iron and Steel Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2002)(147)ELT1222Tri(Kol.)kata

..... and re determine the annual capacity in terms of sub section 4 of section 3a of the act in accordance with the principles of natural ..... upon more on the rules then on the section that the sub section 4 and section 3a of the central excises act specifically provides for ..... and observations made therein with regard to applicability of sub sec 4 of section 3a of cea 44 does not interfere my finding as .....

M/S. Aditya Steel Industries Ltd. Vs. C.C.E., Bhubaneshwar- I

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2002)(149)ELT956Tri(Kol.)kata

..... order no a 1487 dated 11 9 2000 section 3a 3 occurring in paragraphs 2 and 3 may be read as section 3a 2 3a 3 and 3a 4 other type of mistakes pointed out by .....

Smt. Dhanno Vs. State of U.P. and ors.

Court: Allahabad

Reported in: 2002(1)AWC408

..... paid to the petitioner and as such there was breach of sub section 3a of section 17 of the act 4 a copy of the order passed by ..... did not appear before the collector in response to the notice sub section 3a of section 17 no doubt casts a duty upon the collector to tender eighty ..... award to be made by the collector under section 11 of the act the language of sub section 3a of the act does not show that if .....

Sir Sobha Singh Public Charitable Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... immediately following the expiry of the period aforesaid vide sub section 3a of section 11 of the act the assessee is allowed an ..... reference made to the relevant provision viz sub section 2 read with sub section 3a of section 11 would show that the assessee can submit ..... circumstances the provisions relating to approval of the purpose under section 11 3a of the act cannot be treated on par with .....