Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 section 5 amendment of section 80 ia Sorted by: recent Court: patna Page 6 of about 146 results (0.133 seconds)

Ranchi Club Ltd. Vs. Commissioner of Income-tax and ors.

Court : Patna

..... this stage, it would be appropriate to notice the said provisions so far as relevant for the purpose of this case. section 234a as amended by the direct tax laws (amendment) act, 1989, provides that 'where the return of income for any assessment year under sub-section (1) or sub-section (4) of section 139, or in response to a notice ..... received a sum of rs. 1,58,000 as entrance fee from new members the amount was not liable to be included within the taxable income as being exempt from taxation on the principle of mutuality. according to the petitioner, a dispute has been coming on since the assessment year 1981-82 in this regard and in that view the ..... ) of section 143 or on regular assessment as reduced by the advance tax, if any, paid and any tax deducted or collected at source.' explanation 4 inserted by the 1989 amendment provides : 'in this sub-section, 'tax on the total income as determined under sub-section (1) of section 143 or on regular assessment' shall, for the purposes of .....

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

..... it was intended to exclude proceedings relating to or which seek relief against enforcement of taxation statute is to collect revenue for the governance of the state or for providing specific services and such laws directly affect the civil rights of the tax-payer. if a person is called ..... upon to pay tax which the state is not competent to levy, or which is not imposed in accordance with the law which permits imposition of the tax, or in the levy, assessment and collection of which rights of tax payer are infringed in a ..... article 226 of the constitution of india and hence there is no reason why a penalty proceeding under section 33 of the bihar finance act can not be treated to be criminal proceeding, giving jurisdiction to this court to examine validity of the proceeding order in criminal writ ..... for consideration whether rule iii of chapter xxi-c of the patna high court should be amended in the light of the decision of the supreme court.surinder sarup, j.15. i agree. .....

Tata Iron and Steel Co. Ltd. Vs. State of Bihar and ors.

Court : Patna

..... the offending provision of the bengal acts declared ultra vires by the supreme court. the vires of the amanded act was challenged before the supreme court in goodricke case. the validity of the act was upheld on the ground that the impugned ..... act, 1976 was declared to be unconstitutional by the supreme court on the ground of legislative incompetence as also infringement of articles 14 and 301 of the constitution. the west bengal legislature intervened to remedy the situation created by the supreme court judgment aforesaid and enacted west bengal taxation laws (amendment) act, 1989 amending ..... determined by the government in this behalf but not exceeding rupees four per thousand gallons.14. by the bihar coal mining area development authority (amendment) act, 1992, the existing section 89 has been replaced by the following provisions:levy of tax on use of land for other than agricultural and .....

New India Sugar Mills Ltd. and Etc. Etc. Vs. State of Bihar and ors.

Court : Patna

..... , as the price for the area for which the molasses were held. such was the scheme of the bihar molasses (control) act, 1947, some of the provisions whereof were subsequently amended by amending acts. initially the actbeing temporary, was to continue in force for such period as the provincial government may by notification fix, but subsequently ..... a pre-constitution state law known as bihar sugar factories control act 1937 (act 7 of 1937). the state act was a temporary enactment, and originally it was to remain in force until june 30, 1941. its life was however extended from time to time bydifferent amending acts. the last extension was made by bihar act 6 of 1950 ..... 1971 sc 1182, denatured spirit required for the manufacture of mica-nite was not regarded as being within the exclusive privilege of the state. the power of taxation with regard to alcoholic liquor, not fit for human consumption, was within the legislative competence of the central legislature. the impost by the state was held .....

Mukesh Kumar and ors. Vs. Commissioner of Income-tax and ors.

Court : Patna

..... which either knows or believes to be false or does not believe to be true he commits an offence punishable under section 277 of the act.11. chapter xix-a was inserted in the act by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, with a view to give effect to one of the recommendations of the wanchoo committee report. this part ..... provides for settlement of tax disputes and immunity from prosecution and penalty. section 245b of the act provides for constitution of a commission to be called the .....

Mukesh Kumar and ors. Vs. Commissioner of Income Tax and ors.

Court : Patna

..... statement which either knows or believes to be false or does not believe to be true he commits an offence punishable under s. 277 of the act.chapter xix-a was inserted in the act by the taxation laws (amendment) act, 1975, w.e.f. 1st april, 1976, with a view to give effect to one of the recommendations of the wanchoo committee report. this part ..... provides for settlement of tax disputes and immunity from prosecution and penalty. sec. 245b of the act provides for constitution of a commission to be called the income .....

industrial Packers and Co. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1995)52ITD1(Pat.)

..... the provisions contained in sections 30 to 43a.4. the id. counsel for the assessee submitted before us that "43b" was substituted for "43a" by the direct tax laws (amendment) act, 1987 with effect from 1-4-1989 only. thus, as far as assessment year 1986-87 was concerned, the income from business had to be computed in accordance with ..... in consonance with ordinary notions of equity and fairness would further fortify the court in adopting such a course. it is a well settled principles of interpretation of taxation laws that if more than one view is possible on the construction of taxing statute the one which leans in favour of the assessee should be accepted by the courts ..... justify amply a similar view with respect to section 29 of the act. this view is further reinforced by the non obstante clause at the beginning of section 43b of the act. we, therefore, conclude that this substitution of "43a" by "43b" by the direct tax laws (amendment) act, 1987 w.e.f.1-4-1989 was only clarificatory and to .....

Narayan Prasad Kotriwal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1994)50ITD539(Pat.)

..... and will, accordingly apply from the assessment year 1988-89 and subsequent years. the provisions of section 155(7a) were omitted from 1-4-1992 by the direct tax laws (amendment) act, 1987. the provisions of section 45(5) were expressly made applicable only from the assessment year 1988-89. therefore they are not applicable for the year under appeal ..... present case.8. the judgments relied on by the ld. d.r. were concerned with the amendment to the laws of procedural nature and were therefore held to act retrospectively. those judgments do not apply to the present case where the amendment is to a substantive provision which has been held to be a charging section.9. for the ..... courts often results in mistakes of computation of tax. 24.6 with a view to removing these difficulties, the finance act, 1987, has inserted a new sub-section (5) in section 45 to provide for taxation of additional compensation in the year of receipt instead of in the year of transfer of the capital asset. the additional .....

Sky Vision T.V. Through Its Proprietor Sanjay Lodha Vs. State of Bihar ...

Court : Patna

..... impugned the vires of annexure-1 and 2.7. the petitioners maintain that under the existing provisions in the act no tax can be levied without amending the act suitably to bring the cable operators within the purview of the act. it is contended that the impugned circular was issued on the opinion of the advocate general without considering the ..... it has been held that the words 'levy and collection' are used in this article in a comprehensive sense and are intended to include the entire process of taxation commencing from taxing statute to the taking away of the money from the pocket of the citizen. in this connection reference may also be made to the case of ..... and in lieu of these services provided by the petitioners, the petitioners levy a nominal service charge from the consumers.3. according to the petitioners till date no law for regulation of the operations of dish antennas has been passed or made by the central government and/or the state government.4. it appears that the commissioner .....

Bihar Motor Transport Federation and ors. Vs. State of Bihar and ors.

Court : Patna

..... therefore, it cannot be held by reading down the provisions of regulation 9(b) framed under section 53 of the delhi road transport act, 1950 read with delhi road transport (amendment) act, 1971 that the said provision does not confer arbitrary, unguided, unrestricted and uncanalised power without any guidelines on the authority to terminate the ..... tax is liable to be paid by any person operating a motor vehicle on a public road. 12. section 14 of the bihar and orissa motor vehicles taxation act, 1930 provides for the rule-making power which reads as follows:-- 'power to make rules-- (1) the state government may after previous publication make rules ..... constitution which is in the following terms:-- '265. no. tax shall be levied or collected except by authority of law.' clause (28) of article 267 of the constitution defines 'taxation' and 'tax' as follows : '28. 'taxation' includes the imposition of tax or impost, whether general or local or special, and 'tax' shall be construed accordingly .....