Ss - Judgment Search Results

Peirce Leslie and Co. Vs. Commissioner of Income Tax

Court: Chennai

Reported in: (1996)130CTR(Mad)324; [1995]216ITR176(Mad)

..... acquisition of the transferred asset the above modification applies to both ss 48 and 49 hence the written down value of a ..... depreciable or non depreciable this provision is for the purposes of ss 48 and 49 because ultimately the computation of capital gains has ..... depreciable or non depreciable this provision is for the purposes of ss 48 and 49 because ultimately the computation of capital gains has .....

Banyan and Berry Vs. Commissioner of Income Tax

Court: Gujarat

Reported in: (1996)131CTR(Guj)127; [1996]222ITR831(Guj)

..... and determining the tax amount in winding up proceedings the combined effect of ss 47 and 49 of the partnership act is that though the a ..... to discontinuance of business then the case would be covered by sub ss 1 2 and 3 of s 176 bringing the same result ordinarily ..... on the business or successor in interest who receives both the sub ss 3a and 4 provide for taxing recipients of the sums provided the .....

Karnataka Film Industry Development Corporation Ltd. Vs. State of Karn ...

Court: Karnataka

Reported in: AIR1995Kant397; ILR1995KAR1758; 1995(39)KarLJ431

..... further classification of the theatres render the classification otherwise made in ss 3b and 4a unconstitutional i may at this stage gainfully quote ..... charging section continues to be s 3 and therefore introduction of ss 3b and 4 a notwithstanding the cinematograph show continue to ..... function of a charging section subject to the furtherprovision contained in ss 3b and 4a so read there is no anomaly or .....

Ram Lal Narang Vs. the State (Cbi)

Court: Delhi

Reported in: 1995IIAD(Delhi)656; 1995(34)DRJ151

..... and order of the learned additional sessions judge convicting the appellant under ss 120 b 114 read with sec 420 indian penal code is ..... third charge aforesaid but con victed the appellant for an offence under ss 114 420 read with scc 120b indian penal code the appellant ..... was also acquitted of the charges under ss 406 109 and 411 indian penal code the finding of the .....

Patiram JaIn and ors. Vs. Union of India and ors.

Court: Madhya Pradesh

Reported in: (1997)141CTR(MP)312

..... after a gap of about two years for launching prosecution under ss 276dd and 276e of the it act the petitioners put their ..... petitioners have committed gross irregularity amounting to an offence punishable under ss 276dd and 276e of the it act the petitioners have not ..... under s 269ss of the it act therefore the proceedings initiated under ss 276dd and 276e of the it act were against the provisions .....

Parasnath Vs. Union of India and ors.

Court: Madhya Pradesh

Reported in: (1997)141CTR(MP)201

..... the following circumstances the it authorities issued warrant of authorisation under ss 132 and 132a of the it act 1961 hereinafter referred to as ..... of silver ornaments weighing 604 kgs a case was registered under ss 102 and 103 of the cr pc 1973 hereinafter referred to ..... chief judicial magistrate gwalior had taken cognizance of the case under ss 102 and 103 of the code an application was also moved .....

Metallurgical and Engineering Consultants (India) Ltd. Vs. Commissione ...

Court: Patna

..... to the petitioner against the demand made pursuant to the orders under ss 201 and 195 of the act and by another letter dt 27th ..... part by the appellate authority the petitioners contention to allow deduction under ss 80mm and 80o of the act on gross receipts was allowed ..... tax paid during the financial year in which they are payable under ss 207 to 213 exceeds the amount of the tax determined on regular .....

M.B. Nagendra Simha and Sons Vs. Commissioner of Income Tax and anr.

Court: Karnataka

Reported in: ILR1995KAR3202; [1996]219ITR100(KAR); [1996]219ITR100(Karn); 1996(41)KarLJ280

..... whereby the applications of the petitioners for waiver of interest levied under ss 139 8 and 215 of the act had been rejected 2 the ..... the provisions under the act accordingly interest was levied against him under ss 139 8 and 215 of the act rejecting his prayer for waiver ..... annexure d but by the same order the penalty proceedings initiated under ss 271 1 a and 273 of the act were dropped the material .....

Vinod Kumar Vs. the State of Punjab and ors.

Court: Punjab and Haryana

Reported in: (1996)112PLR325

..... the police at ludhiana under the orders of sumedh singh saini ssp ss sandhu sp and paramjit singh have kidnapped vinod kumar ashok kumar and ..... same fate as vinod kumar thus it can reasonably be concluded that ss sandhu sp and b c tiwari sho are responsible for causing ..... issued show cause notice to him for contempt of court alongwith shri ss saini is also a circumstance which could have led to a grudge .....

Madhu Silica Pvt. Ltd. Vs. Commissioner of Income Tax and anr.

Court: Gujarat

Reported in: [1997]227ITR350(Guj)

..... its factory and on that basis it claimed benefit of deduction under ss 80hh and 80 i of the it act such deductions though were disallowed ..... case 11 the issue relating to the eligibility of deduction claimed under ss 80hh and 80 i has been decided in favour of the assessee ..... relating to non allowance of the deduction claimed by the assessee under ss 80hh and 80 i of the act therefore to that extent the .....