Section 43a - Judgment Search Results

Asstt. Commissioner of Incometax Vs. Mupnar Films Limited

Court: Income Tax Appellate Tribunal ITAT Indore

..... it was held in that case that in view of specific provision of sub section 2 of section 43a the additional liability on account of exchange rate fluctuation is not to form part ..... arvind mills limited supra also considered a simple hypothetical illustration while considering the provisions of section 43a steering clear of complications that may arise where the purchase is made by borrowing funds .....

Uttaranchal Jal Vidyut Nigam Ltd. Vs. Uttaranchal Electricity

Court: Appellate Tribunal for Electricity APTEL

Reported in: (2008)LCAPTEL182

..... publication of this notification as the date on which sub section 2 of section 43a of the electricity supply act 1948 54 of 1948 shall ..... had given the power of tariff fixation to the central government section 43a 2 provided that the tariff for sale in respect of generating ..... electricity regulatory commission viz 05 09 2002 in the first period section 43a 2 did not apply to the state of uttaranchal but .....

Gurudev Overseas Limited Vs. Central Board of Excise and Customs and a ...

Court: Punjab and Haryana

Reported in: 2008(125)ECC26; 2008(151)LC26(P& H); 2008(229)ELT195(P& H)

..... intention of the madras legislature and had been the true effect of the provisions of section 43a section 43a itself would amount to an unreasonable contravention of fundamental rights of citizens and may have ..... that is why the madras high court dealing with the validity of section 43a had expressly observed that what section 43a purported to do was to clothe the government with the authority to .....

U.P. Power Corporation Ltd. Vs. N.T.P.C. Ltd. and ors. [Alongwith

Court: Appellate Tribunal for Electricity APTEL

Reported in: (2007)LCAPTEL77

..... existing tariff notifications for individual power stations issued by the central government under proviso to section 43a 2 of the electricity supply act 1948 in respect of the existing stations of ..... existing tariff notifications for individual power stations issued by the central government under proviso to section 43a 2 of the electricity supply act 1948 in respect of existing stations of ntpc .....

Grasim Industries Limited (Cement Division South) Vs. Tamil Nadu Elect ...

Court: Chennai

Reported in: (2007)3MLJ684

..... except that the tariff is to be determined in accordance with the provision contained in section 43a 2 and notifications issued thereunder merely because a contract is entered into in exercise of ..... the extent that they contain provisions regarding determination of tariff and other statutory requirements of section 43a 2 opening and maintaining of an escrow account or an escrow agreement are not the .....

Commissioner of Income-tax Vs. Oil and Natural Gas Corporation Ltd.

Court: Uttaranchal

Reported in: [2008]301ITR415(Uttaranchal)

..... arise in the accounting year under consideration 3 whether in view of section 43a of the income tax act the tribunal was right in taking ..... question nor was it quantified 12 it was further held that section 43a of the act applied only where as a result of exchange ..... which were against the provisions of the act 15 the provision of section 43a of the act is confined only to those liabilities which have .....

Commissioner of Income Tax, Madras Vs. Lucas T.V.S. Ltd. Padi Chennai

Court: Supreme Court of India

Reported in: (2008)214CTR(SC)1; [2008]297ITR429(SC); JT2008(1)SC46; 2007(14)SCALE645; 2007(8)Supreme386; 2008AIRSCW315; 2008(1)SCC674; 2008(4)KCCRSN284

..... and the high court appear to have proceeded on the basis that in view of section 43a 1 of the act the allowance was to be granted in different assessment years 4 ..... year immediately succeeding the initial assessment year 5 learned counsel for the appellant submitted that section 43a 1 relates to fluctuations of foreign exchange and its effect on the valuation of the .....

Honda Siel Power Products Ltd. Vs. Cit

Court: Supreme Court of India

..... to be delivered by the said judgment it was held that section 43a was prospective and not clarificatory as contended by the department ..... the view of the co ordinate bench of the tribunal on section 43a in samtel color ltd s case supra stood confirmed we ..... ability of the claim of the assessee for enhanced depreciation under section 43a one of the important reasons for giving the power of rectification .....

Ntpc Limited Vs. Central Electricity Regulatory

Court: Appellate Tribunal for Electricity APTEL

Reported in: (2007)LCAPTEL21

..... be noted that the government of india issued a notification dated 30th march 1992 under section 43a 2 of the electricity supply act 1948 prescribing the operating norms for all generating stations ..... of tariff d even in the several tariff notifications issued by the central government under section 43a 2 of the electricity supply act 1948 for determination of tariff for each of the .....

Ntpc Limited Vs. Madhya Pradesh State Electricity

Court: Appellate Tribunal for Electricity APTEL

Reported in: (2007)LCAPTEL7

..... april 1994 notification was issued by the government of india under section 43a of the electricity supply act 1948 whereby tariff for kawas ..... notification dated 28 th april 1997 the government of india under section 43a of the electricity supply act 1948 determined the tariff for ..... bhinka v charan singh headings or titles pre fixed to a section can be referred to for construing the same in ralph .....