Court : Gujarat
Reported in : (1988)71CTR(Guj)65; [1988]173ITR179(Guj)
..... expenditure on motor cars given to its managing directors for their use at bombay. he had disallowed this amount under the provision of section 40a(5) of the income-tax act, 1961 ('the act' for short), being the actual expenditure incurred by the assessee on this car plus depreciation. in appeal, the appellate assistant commissioner, following the decision of the tribunal in ..... with an entirely different problem. this court in the said decision was concerned with the ambit and scope of section 40(a)(v) and section 40(c) of the income-tax act, 1961, as were in force in the relevant assessment year 1969-70. in those days, there was no such provision like section 40a(5). section 40(a)(v) dealt ..... car perquisites in respect of the car given by the assessees for use to its two directors at rs 6,000 under section 40(5)(a)(ii) of the income-tax act, 1961, and in deleting the addition of rs. 33,809 out of the total addition of rs. 39,809 being the actual expenditure incurred by the assessee on account .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)3GLR1909
..... pradip govindlal shah who are impleaded as accused in almost all complaints, against tatvagyan vidyapith, a regd. trust under the provisions of the bombay public trust act and having its registration no. e-1318 (bombay) having its trustees, namely, smt. dhanshri shrinivas talvarkar, shri shrinivas talvarkar, shri nitibhai thakkar, ..... the religious feelings followed by swadhyayees. the accused, with deliberate and malicious intention of outraging the religious feelings of swadhyayees, by doing such acts as mentioned in the criminal complaints, insulted the religions and religious beliefs of swadhyayees. the religious feelings of other swadhyayees are also insulted and ..... 'permissive' and 'justificative' 'thin partition do their bounds divide'. the court further held that if an expert body like the board of censors, acting within their jurisdiction and on an application made and pursued in good faith, sanctions the public exhibition, the producer and connected agencies are protected because .....
Tag this Judgment!Court : Gujarat
..... the central excises & salt act (act i of 1944).(c) taxing statutes such as the income tax act (india act no. xliii of 1961) the wealth tax act, 1957 (india act no. 27 of 1957) the gift tax act, 1958 (india act no. 18 of 1958). the gujarat sales tax act, 1969 (act no.1 of 1970) etc.(d) the land acquisition act (act 1 of 1894).(e) ..... the import and export control act (act xviii of ..... concerning revision of wages or wage structure of a class or classes of the employees in an industry. the customs act (india act lii of 1962). the central excise and salt act (act i of 1944) and taxing statutes.(13) applications for the exercise of the court's revisional jurisdiction under section 115 of the civil procedure code, 1908 .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)1GLR116
..... the government companies and take necessary steps to refer the sick companies to bifr in terms of the provisions of the sick industrial companies (special provisions) act, 1985, the position might have been different. it even failed to take any positive action even after coming to know the starvation deaths and immense human ..... the requisite directions when a question of violation of the fundamental right arises. the state government as per the provisions of the khadi and village industries act, 1960 is directly or vicariously liable to pay the salary/remuneration and other retirement benefits of the employees working in the khadi board. in such circumstances ..... of records of service, addition to pay, travelling allowances, combination of appointments, leave, revised leave and superannuation.'39. bare perusal of the provisions of the act, regulations and the rules suggests that the board shall have its own funds and all receipts of the board shall be credited therein and all payments by the .....
Tag this Judgment!Court : Gujarat
Reported in : (2009)2GLR1158
..... .b. gautam v. union of india and ors. : [1993]199itr530(sc) , relates to compulsory acquisition of property under provisions of chapter xx-c of the income-tax act, 1961 wherein the court has read in the requirement of a reasonable opportunity being given to the concerned parties in the provisions of chapter xx-c. similarly, as recently as ..... that the profits and gains envisaged by section 80p of the income-tax act, 1961 must be profits and gains of business attributable to any one or more of the specified activities and the interest income earned on investments can be said ..... the high court in the said case i.e.:whether, on the facts and circumstances of the case, the income-tax appellate tribunal was right in allowing deduction under section 80p(2)(a)(i) of the income-tax act, 1961, on interest income as being attributable to the business of banking?the basic contention of the revenue therein was .....
Tag this Judgment!Court : Gujarat
..... 'writ' and what is 'a writ of certiorari' ? a plain dictionary meaning of the word writ? is as under:- a form of written command to act or not act in some way? as per law lexicon writ? is explained as under:- in general is the king's precept, in writing under seal, issuing out of ..... the constitution of india and not let thereby made inter-changeable, inter-convertible, inter-substitutable. the respective laws and precedents applicable to and binding on the respective acts of quasi-judiciary and exclusive-judiciary are essentially, inherently, intrinsically different from one another and not inter-applicable, inter-binding, inter-exchangeable. it was further ..... it cannot be contended that a petition under art.226 of the constitution is a continuation of the proceedings under the act." in tata engineering and locomotive company limited v. the assistant commissioner of commercial taxes and another, reported in air 1967 sc 1401, the supreme court observed in para 8 at p.1403 as under .....
Tag this Judgment!Court : Gujarat
..... 2008 on this subject matter are reproduced below :- notes on clauses to finance bill 2008 :- "clause 15 seeks to amend section 80-ib of the income-tax act, which relates to deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings. sub-section (9) of the said section provides ..... contract." 35.17 notes on clauses to finance (no.2) bill 2009: "clause 37 of the bill seeks to amend section 80-ib of the income tax act, which relates to deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings. sub-section (9) of the said section provides ..... an "undertaking" in the case of textile machinery corporation ltd. (supra). this was the case relating a claim by the assessee under section 15c of the income tax act, 1922 and vide paragraph 2, two questions were referred before the high court as follows:- (1) whether, on the facts and in the circumstances of the case .....
Tag this Judgment!Court : Gujarat
..... 2008 on this subject matter are reproduced below :- notes on clauses to finance bill 2008 :- "clause 15 seeks to amend section 80-ib of the income-tax act, which relates to deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings. sub-section (9) of the said section provides ..... contract." 35.17 notes on clauses to finance (no.2) bill 2009: "clause 37 of the bill seeks to amend section 80-ib of the income tax act, which relates to deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings. sub-section (9) of the said section provides ..... an "undertaking" in the case of textile machinery corporation ltd. (supra). this was the case relating a claim by the assessee under section 15c of the income tax act, 1922 and vide paragraph 2, two questions were referred before the high court as follows:- (1) whether, on the facts and in the circumstances of the case .....
Tag this Judgment!Court : Gujarat
..... payment is made or credit is given." as stated hereinabove, question posed before this court is whether section 201(3) of the income tax act as amended by finance act no.2 of 2014 would be applicable prospectively or retrospectively. 12.6 from the aforesaid chronological events and section 201 as amended from time to ..... it is required to be noted that in the present petitions, the petitioners have challenged the impugned notices / summonses issued under section 201 of the income tax act. the learned counsel appearing on behalf of the revenue has raised objection against the maintainability and/or entertainability of the present petitions against the show cause notice. ..... law that ordinarily the petition against the show cause notice would not be entertained particularly when the petitioners are having adequate statutory remedy under the income tax act itself. in support of his above submission he has heavily relied upon the decision of this court in the case of inox air products ltd versus .....
Tag this Judgment!Court : Gujarat
Reported in : [2010]24STT121
..... valuation (determination of price of excisable goods) rules, 2000 (the excise valuation rules, 2000) could be read into section 3 of the u.p. trade tax act, 1948, the apex court held that in the case of excise law the taxable event is manufacture, which is not related to commercial transaction. on the other ..... zone or to a developer for the purpose of establishing an integrated infrastructure for export production, provisions have been made in the sez act, 2005 granting exemption from taxes and duties, which would otherwise have been leviable in the absence of any provision for exemption from such duties.36.6 section 7 ..... and expressions used and not defined in this act but defined in the central excise act, 1944, the industries (development and regulation) act, 1951, the income-tax act, 1961, the customs act, 1962 and the foreign trade (development & regulation) act, 1992 shall have the meanings, respectively assigned to them in those acts.23. mr. champaneri has, therefore, submitted .....
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