Section 86 - Judgment Search Results

Birla Tyres Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2004)267ITR1(Kol.)

..... as well for the sake of understanding the issue clearly the relevant provision of section 86 is extracted as hereunder sec 86 where the assessee is a member of an aop or boi income tax ..... a change under the it act 1961 now with the insertion of the second proviso to section 86 and section 67a in the act it has been provided that in circumstances where no income tax .....

Beneficial Nat. Bank Vs. Anderson

Court: US Supreme Court

..... as taking or receiving a greater rate of interest 2 section 86 provides u surious interest penalty for taking limitations the taking ..... not arise under federal law and is not removable sections 85 and 86 serve distinct purposes the former sets forth the substantive ..... statutory rule that would treat those rates as usurious the section would therefore provide the petitioners with a complete federal defense .....

Birla Tyres Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2004)88ITD1(Kol.)

..... well for the sake of understanding the issue clearly the relevant provisions of section 86 is extracted as hereunder section 86 where the assessee is a member of an association of persons or body ..... is available to such member under section 86 of the act that in the case of the appellant section 86 1 is attracted and accordingly sub section 3 of section 86 is inapplicable my attention was invited .....

The Hanuman Transport Co. Pvt. Ltd. and anr. Vs. the Regional Transpor ...

Court: Karnataka

Reported in: AIR2004Kant164

..... as to whether compounding could be allowed notwithstanding exclusion of section 86 1 c in section 86 5 specific issue with which i am dealing in this ..... or suspension under clause a or b or e of sub section 1 of section 86 even the acceptance of the compound fee is subject to the ..... or suspension under clause a or b or e of sub section 1 of section 86 even if the cancellation is in respect of clause a .....

Dipak Chandra Ruhidas Vs. Chandan Kumar Sarkar

Court: Supreme Court of India

Reported in: AIR2003SC3701; JT2003(7)SC99; (2004)1MLJ23(SC); 2003(6)SCALE157; (2003)7SCC66

..... of the expression trial heading of chapter iii is trial of election petitions sub section 1 of section 86 empowers the high court to dismiss an election petition if the same does not ..... act has been inserted for clarifying vagueness which might have otherwise occurred in sub section 1 of section 86 of the act by reason of the said provision thus a legal fiction has .....

Willard India Ltd. Vs. Dy. Cit

Court: Delhi

Reported in: (2004)87TTJ(Del)102

..... and the expenditure so incurred is allowable as revenue expenditure under section 86 1 iii of the act the assessing officer did not ..... was also considered outside the purview of deduction allowable under section 37 1 of the act 58 before the learned commissioner ..... to examine the facts and the conditions as prescribed under section 35d for allowing amortisation of expenses he shall however afford .....

Laxminarayan R. Bhattad and ors. Vs. State of Maharashtra and anr.

Court: Supreme Court of India

Reported in: AIR2003SC3502; 2003(3)SCALE711; (2003)5SCC413; [2003]3SCR409; 2003(2)LC1187(SC)

..... shall come into force and furthermore in terms of sub section 3 of section 86 a town planning scheme shall have effect as if it ..... planning authority 27 section 86 empowers the state government to grant sanction to final scheme sub section 2 b of section 86 reads thus 86 2 if ..... be bound by its purported directives despite statutory interdicts contained in section 86 and 88 of the act 61 in view of our .....

Harcharan Singh Brar Vs. Sukhdarshan Singh and ors.

Court: Punjab and Haryana

Reported in: (2004)137PLR757

..... be dismissed by reason of want of material facts because section 86 of the act conferred power on the high court to ..... of section 81 or section 82 or section 117 of the act it was emphasized that section 83 did not find place in section 86 under section 87 ..... the power to dismiss an election petition summarily otherwise than under section 86 of therepresentation of the people act the power cannot be .....

State of Uttaranchal and ors. Vs. Sidharth Srivastava and ors.

Court: Supreme Court of India

Reported in: AIR2003SC4062; JT2003(5)SC393; 2003(5)SCALE73; (2003)9SCC336; 2003(1)SLJ122(SC); (2003)3UPLBEC2002

..... for the purpose of discharging constitutional duties vide article 315 4 section 86 of the act is a residuary provision it deals with the ..... be laid before the legislative assembly of the state of uttaranchal section 86 the provisions of part ii shall not be deemed to have ..... continues to remain in force in uttaranchal by virtue of the section 86 of the act assuming that be the position as and when .....

Bhagwati Coke Industries Pvt. Ltd. Vs. State of Jharkhand and ors.

Court: Jharkhand

Reported in: [2003(2)JCR293(Jhr)]

..... we are saying so because on the touch stone of section 84 read with section 86 of the act without the issuance of the requisite ..... therefore is enforceable in law in terms of section 84 of the act read with section 86 is the statutory notification being s o 478 ..... by invoking the doctrine of promissory estoppels in terms of section 86 of the act we should declare the aforesaid policy resolution .....