Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 preamble 1 taxation laws amendment act 2005 Page 1 of about 49,730 results (0.519 seconds)

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... the appeal and the writ petitioners is that the said provision having been omitted and there being no saving clause in the second amendment act saving all the actions already taken under the omitted provision of law, all actions taken have become non-existent as if these actions were never taken at all and the said provision having been ..... 1scr427 it has been submitted that it is not unconstitutional for the legislature to leave it to the executive to determine the details relating to the working of the taxation laws, such as selection of persons on whom the tax is to be levied, rates at which it is to be charged in respect of different classes of goods ..... construed as violative of article 301. according to the learned aag, the fetters imposed by articles 301 and 303(1) upon the state legislature to enact a taxation law or non-taxation law can be lifted-(i) by a non-discriminatory tax within the constraints of article 304(a) even though it interferes with the movement part of the trade and .....

Commissioner of Income-tax Vs. S. Veeriah Reddiar

Court : Kerala

Reported in : (1997)140CTR(Ker)20; [1998]229ITR186(Ker)

..... partner. hence, there is a lack of identity in the two status of the recipient.'7. the said authority also has drawn strength, not (?) particularly according to law, from the taxation laws (amendment) act, 1984, with effect from april 1, 1985, adding an explanation to section 40(b) supporting the situation in the context by reason thereof.8. the decision ..... of the hindu undivided family with 12 per cent, interest per annum is not in dispute.4. the income-tax officer referred to the general provision of law relating to the position of the partners of the firm. the officer held that it is not a question for consideration as to whether any of these partners ..... allahabad high court in cit v. nitro phosphetic fertiliser : [1988]174itr269(all) , to find out the object of the provision under section 40(b) of the act. relying on the observations of the allahabad high court to the effect that the provision is to prevent partners siphoning off substantialprofits in the guise of salary, interest, bonus .....

P. Ramaswamy Setty and Sons Vs. Fourth Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT

Reported in : (1993)44ITD703(Bang.)

..... explanations were intended to explain the main provision of section 40(b) right from its inception. in other words, the explanations though inserted by taxation laws (amendment) act, 1984, purportedly with effect from 1-4-1985 are retrospective in operation because they are declaratory in nature and thus they are applicable to earlier ..... , viz., the capacity in which the partner entered into partnership is immaterial for the purpose of disallowance under section 40(b) and the amendment made by the taxation laws (amendment) act, 1984, is effective from 1-4-1985 relevant for the assessment year 1985-86 and onwards and not, therefore, applicable to earlier assessment ..... earlier decision in the case of khoday eswarsa & sons (supra) yet came to a different conclusion in view of the explanations inserted by the taxation laws (amendment) act, 1984.3. the learned departmental representative did not. dispute the binding decision of the karnataka high court in the case of mangalore ganesh beedi works .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... be construed to be a tax on mineral rights. ineither case, the impugned cess is covered by entries 49 and 50 of list ii.the west bengal taxation laws (amendment) act 1992 must be and is held tobe intra vires the constitution.135. we also hold that mahanadi coalfield was not correctly decided in asmuch as india cement ltd ..... in respect of assessments for which notices of demand of rural employment cess under clause (d) are issued on or after the date of commencement of the west bengal taxation laws (amendment) act, 1992:provided that interest under clause (ga) or clause (gb) in respect of anyperiod ended on or before the 31st day of march, 1992, or interest ..... payable in respect of assessment for which notices of demand of education cess under clause (d) are issued on or after the date of commencement of the west bengal taxation laws (amendment) act, 1992:provided that interest under clause (ga) or clause (gb) in respect of anyperiod ended on or before the 31st day of march, 1992, or interest .....

Hindustan Unilever Limited Vs. The Deputy Commissioner and Another

Court : Chennai

..... as rightly pointed out by the learned counsel for the petitioner, much importance has been given to chartered accountant's certificate under the tnvat act, as separate provision was inserted by amendment act 18 of 2012 with effect from 30.08.2012. therefore, there is a sanctity attached to the such certificate and unless the department is ..... mentioned by the petitioner stand attracted, then obviously there would be no necessity to relegate the petitioner to avail the appellate remedy. it is true that in taxation matters, court should be slow in interfering with the orders of assessment by issuing 'writs' when the statute provides for hierarchy of remedies, but this rule ..... the result, the writ petitions are allowed and the impugned orders are set aside and the first respondent is directed to redo the assessment in accordance with law, after affording an opportunity of personal hearing and adopt any one of the modes for verification of the data/records in terms of the observations contained in .....

inspecting Assistant Vs. S.R. Bhawsinghka

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1986)15ITD25(All.)

..... 46 (mad.) and k.p. pednekarv. ito [1983] 6 itd 483 (bom.).he also referred to sub-clause (vi) of section 17(2), which was added by the taxation laws (amendment) act, 1984. according to this new clause, the concession granted to an employee by an employer in the form of a loan was to amount to a perquisite. the learned counsel ..... dropped by the gto. in our opinion, this cannot help the assessee.the department has to take proper care of its revenue and protective assessments are clearly permitted in law. in any case, the gift-tax proceedings were not in the case of the assessee but in the case of the company, which was different from the assessee. ..... 25 per sq. yard by the company.according to him, this concession amounted to 'perquisite' in terms of section 17(2)(iii)(c) of the income-tax act, 1961 ('the act').according to this section, perquisite includes the value of any benefit or amenity granted at concessional rate by an employer (including a company) to an employee whose income under .....

Major Tikka Khushwant Singh Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1984)8ITD667(Chd.)

..... cancel the order of the competent authority made under section 269f. the law relating to acquisition of immovable properties is contained in chapter xx-a of the act. chapter xxa came on the statute book by way of insertion of section 4 of the taxation laws (amendment) act, 1972, with effect from 15-11-1972. the heading of the ..... chapter is "acquisition of immovable properties in certain cases of transfer to counteract evasion of tax".this chapter consists of 19 sections only running from section 269a to section 269s of the act. section 269a deals with ..... have to be served with statutory notice so that he can, in order to protect his interest, challenge the acquisition proceedings.these mandatory provisions of law cannot by any stretch of imagination even be called either marginal obscurities or procedural requirements because they in their very nature effect the vital and substantial .....

Smt. Ramakanya Devi and anr. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : I(2003)ACC644; II(2003)ACC267; 2003(1)KarLJ227

..... at items 6 and 7 in column (3) of part 'a' in the schedule given to the karnataka motor vehicles taxation act, 1957 by means of amending act no. 4 of 2002 as unconstitutional, oppressive, illegal and unenforceable in law. they have also prayed for a direction to the respondents from raising a demand for the recovery of difference of tax on ..... as noticed by me earlier, while it is the case of the petitioners that the state has not placed any material either in the preamble given to the amending act or in any other manner justifying the imposition of the enhancement of the tax, and even the statement made in the annual financial statement made by the hon'ble ..... state legislature is found to be compensatory or regulatory, then, the provisions enshrined under part xiii of the constitution, are not attracted and such taxation laws enacted by state legislature, pertaining to any entry of state list of the seventh schedule, cannot be challenged on the ground that such enactment infringes freedom .....

Maganlal Chhaganlal (P) Ltd. Vs. Municipal Corporation of Greater Bomb ...

Court : Supreme Court of India

Reported in : AIR1974SC2009; (1974)2SCC402a; [1975]1SCR1

..... ebrahim hajee 1957 scr 970 upholding the provision for special modes of recovery for income-tax; asgarali nazarali singaporawalla v. the state of bombay : 1957crilj605 upholding the validity of criminal law amendment act, 1952 providing for the trial of all offences punishable under sections 161, 165 or 165a of the indian penal code, or sub-section (2) of s. 5 of the prevention ..... of persons sought to be reached comprised only those persons about whom there was no definite information and no discovery of any definite item or items of income which escaped taxation but about whom the government had only prima facie reason to believe that they had evaded payment of tax to a substantial amount. further, it was definitely limited to the .....

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

..... collection is assailed on the ground that it is unconstitutional, illegal or without jurisdiction.37. the changes brought about by the central excise and customs laws (amendment) act, 1991 (w.e.f. 20.9.1991) regarding refund and the scope of section 11b read with section 12b was the subject of great controversy before ..... those proceedings, whether under the orders of an authority, tribunal or court or otherwise.(ix) the amendments made and the provisions inserted by the central excises and customs law (amendment) act, 1991 in the central excises and salt act and customs act are constitutionally valid and are unexceptionable.(x) by virtue of sub-section (3) to section 11 ..... the central excises and salt act, 1944 (the act) was enacted with a view 'to consolidate and amend the law relating to central duties of excise and salt'. the statement of objects and reasons [vide gazette of india, 1943, part-v, p. 243) stated inter alia:the administration of internal commodity taxation in british india has grown up .....