Court : Kolkata
Reported in : 1984(2)CHN78,88CWN1002,[1985]155ITR281(Cal)
..... it is constitutional.'23. this decision also is not of any assistance to mr. gooptu. section 8 of the bengal amusements tax act, 1922, as amended by the west bengal taxation laws (amendment) act, 1981, authorises the state government to exempt entertainment by general or special order from payment of entertainment taxes, show taxes, surcharges or ..... per ticket per show though the exemption in regard to group theatre, amateur theatre or amateur jatra continued.12. by the west bengal taxation laws (amendment) act, 1981, section 8 of the said act of 1922 was substituted as follows :'8. the state government may, for social, educational or scientific purposes, by general or special ..... and (c) of old section 8 for the purpose of classification would be contrary to all recognised principles of law.24. the law is well settled in regard to amending statutes, viz., where an amending act alters the language of the principal statute, the alteration must be taken to have been deliberately made. the change .....
Tag this Judgment!Court : Kolkata
Reported in : [2001]252ITR408(Cal)
..... to represent the income in respect of which particulars have been concealed.'13. part of the explanation referred to above was inserted by the taxation laws (amendment) act, 1975, and the amendment has prospective effect and not retrospective effect. after this amendment whether there is a case of penalty or not, that has to be considered in the light of the ..... income by the assessee, that concealed income shall be deemed to be concealed income for the purpose of penalty under section 271(1)(c) of the act. after that amendment in the explanation, when there was addition on the admission of one of the partners or the person who keeps the account the addition will be ..... april 1, 1976. in the case of girdharilal soni : [1989]179itr111(cal) the assessment order involved was 1968-69. therefore, the explanation, which was amended in 1975 and that amendment made effective from april 1, 1976, has no application prior to assessment year 1976-77. in the case in hand the assessment year is 1984-85. .....
Tag this Judgment!Court : Kerala
Reported in : 2010(2)KLJ635
..... provision was there as on the date with which retrospectivity is given to it. applying this principle, the provisos introduced to section 80hhc by taxation law amendment act, 2005 with retrospective effect from 1.4.1992 should be deemed to have been in the statute during the relevant years in question that is ..... cases are cashew exporters who have claimed deduction of income from export of cashew kernels under section 80hhc of the act. it is the admitted position that taxation law amendment act, 2005 introduced an amendment to section 80hhc by introducing various provisos with retrospective effect from 1.4.1992. the original assessment completed in one ..... the rectification orders issued under section 154 on the ground that there is no mistake justifying rectification under section 154 consequent upon retrospective amendment to the relevant provisions of the act. even though c.i.t. (appeals) turned down the challenge against the validity of rectification orders issued, the tribunal on second .....
Tag this Judgment!Court : Mumbai
Reported in : [2009]180TAXMAN190(Bom)
..... assessee:provided that they are not held by him as assets of a business, profession or vocation and no income or benefit accrues to him therefrom;4. the taxation laws (amendment) act, 1975 came into force from 1.4.1976. by virtue of section 83, proviso to clause (v) was substituted by the following proviso.provided that they are ..... consideration of para-2 of the judgment we find that the tribunal applied the section as it stood, before it was amended. the correct position ought to have been to apply the section as amended by the taxation laws (amendment) act, 1975. once we hold that holder of the copyright was the late raj kapoor, section 5(v) of the wealth ..... tax act 1977 as amended would be applicable. once that is applicable the deletion was lawful.in the light of the above, question is answered .....
Tag this Judgment!Court : Mumbai
Reported in : (2010)228CTR(Bom)145
..... of the tax due on the returned income where such shortfall is on account of increase in the rate of surcharge under section 2 of the finance act, 2000 (10 of 2000), as amended by the taxation laws (amendment) act, 2000 (1 of 2001), and the assessee has paid the amount of shortfall, on or before the 15th day of march, 2001 in respect of ..... of the tax due on the returned income where such shortfall is on account of increase in the rate of surcharge under section 2 of the finance act, 2000 (10 of 2000) as amended by the taxation laws (amendment) act, 2001 (4 of 2001) and the assessee has paid the amount of shortfall on or before the 15th day of march, 2001 in respect of ..... that if a sum to be paid to the non-resident is chargeable to tax, tax is required to be deducted.23. having seen the aforesaid scheme of the act and law laid down by the apex court, the further question which needs consideration is : the consequences of failure to deduct advance tax in whole or part or after deducting, one .....
Tag this Judgment!Court : Karnataka
Reported in : (1971)2MysLJ240; [1971]27STC379(Kar)
..... was whether the proceeds of the canteen sales were exigible to sales tax under the bengal finance (sales tax) act, 1941, as amended by the west bengal taxation laws (amendment) act, 1969. under the said law, the word 'business' in section 2(1a) was defined thus : 'in this act, unless there is anything repugnant in the subject or context, business includes - (i) any trade, commerce or manufacture or ..... .t.c. 505) was running a canteen for serving refreshments on a non-profit basis to its employees. by the u.p. taxation laws amendment act, 1963 (act no. 14 of 1963) clause (a) of section 2 of the u.p. sales tax act, 1948, was substituted by a new clause which reads thus : '(aa) business of buying or selling includes such business carried on without .....
Tag this Judgment!Court : Karnataka
Reported in : (2001)166CTR(Kar)421; ILR2001KAR2126; [2001]247ITR83(KAR); [2001]247ITR83(Karn); [2001]115TAXMAN208(Kar)
..... an order dated august 18, 1993.5. aggrieved against the orders passed to the authorities under the act, the appellant filed the writ petition which has been dismissed by the learned single judge.6. parliament inserted section 44m by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, providing therein that every person carrying on legal, medical ..... shall keep and maintain such books of account and other documents as may enable the assessing officer to compute his total income in accordance with the provisions of this act. sub-section (3) of section 44aa provided that the board may, having regard to the nature of the business or profession carried on by any class of ..... books of account.12. for the reasons stated above, we accept this appeal, set aside the orderof the single judge and those of the authorities under the act and hold thatthe imposition of penalty was not justified as the appellant's income didnot exceed gross receipt of rs. 60,000 in one of the assessment .....
Tag this Judgment!Court : Karnataka
Reported in : [2006]143STC86(Kar)
..... of rs. 15,49,050 from m/s. hpcl. as per section 18(2) of the k.s.t. act as substituted by the karnataka taxation laws amendment act, 1996 (act 1 of 1996) and karnataka taxation laws amendment act, 1997 (act 7 of 1997), the works contractor who opts for composition under section 17(6) is not entitled to charge and ..... terms of annexure h. petitioner in these circumstances is before me seeking for a declaration declaring the provisions of section 8(14) of the karnataka taxation laws amendment act, 1997 (act 7 of 1997) to be declaratory in nature and thus having retrospective operation. petitioner is also seeking for a writ of certiorari for quashing ..... this case. 2. respondents have entered appearance and they have filed their detailed statement of objections. in the statement of objections, respondents contend that the taxation laws amendment act is prospective in nature and the same has come into force from april 1, 1997. according to respondents there was clear prohibition on the petitioner .....
Tag this Judgment!Court : Allahabad
Reported in : (1986)56CTR(All)53; [1987]163ITR816(All); [1986]29TAXMAN184(All)
..... order in that case was passed on november 29, 1971, when the inspecting assistant commissioner had ceased to have jurisdiction in view of the enforcement of the taxation laws (amendment) act of 1970, with effect from april 1, 1971, this court held that the view taken by the tribunal was correct. similar are the facts in the ..... penalty by order dated november 29, 1971. on appeal, the tribunal held that as section 274(2) of the income-tax act had been amended with effect from april 1, 1971, by the taxation laws (amendment) act of 1970, the inspecting assistant commissioner, did not have jurisdiction to impose penalty. affirming the view of the tribunal, it was ..... and since the inspecting assistant commissioner ceased to have jurisdiction to impose penalty after april 1, 1971 (1976 ?), in view of the provisions contained in the amending act, the question referred to this court by the tribunal deserves to be answered in the affirmative.3. we, accordingly, answer the question referred to us in the .....
Tag this Judgment!Court : Allahabad
Reported in : (1995)128CTR(All)441; [1996]222ITR626(All)
..... which the assessee preferred appeal before the tribunal and it was contended that the provision vesting upon the inspecting assistant commissioner power to impose penalty has been amended, vide the taxation laws (amendment) act, 1975, with effect from april 1, 1976, and, therefore, the exercise of jurisdiction by the inspecting assistant commissioner on march 28, 1978, is corum non-judice inasmuch as on the ..... been referred by the tribunal for the opinion of this court :'whether, on the facts and in the circumstances of the case and on a correct interpretation of the taxation laws (amendment) act, 1975, the appellate tribunal was justified in holding that the inspecting assistant commissioner had no jurisdiction to pass any order of penalty under section 271(1) on or after april .....
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