Taxation Laws Amendment Act 2006 Section 27 - Judgment Search Results

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

competent to legislate validity amendments incorporated by the west bengal taxation laws amendment act 1992 w e f 1 4 1992 indirect effect on nbsp nbsp nbsp trade and commerce even laws other than taxation laws made under nbsp nbsp nbsp different of the ruralemployment cess or reduce the rate by another amendment effected in1982 the first proviso to clause aa in section act no 53 of 1948 orsection 9 of the central act no 65 of 1951 challenge to levy under the abovesaid meaning it will therefore not be correct to say that section 25 can be construed to becontaining only a recovery provision provisions of entries in list i ii three entries 26 27 57 have been made subject to provisions ofentries in list

Biocon Ltd. and Others Vs. State of Karnataka, Ministry of Law Justice ...

Court : Karnataka

..... taxation on consumption act 1959 section 3 2 karnataka electricity taxation on consumption amendment act 2004 madhya pradesh electricity duty act 1949 karnataka electricity taxation on consumption amendment ordinance 2003 central provinces and berar electricity duty act 1949 madhya pradesh taxation laws amendment act .....

J. Raghottama Reddy, Vs. Income-tax Officer

Court : Andhra Pradesh

Reported in : [1988]169ITR174(AP)

the amendment of the definition of agricultural income by the taxation laws amendment act 1970 no 42 of 1970 any change b indeed clause 2 of section 2 of the taxation laws amendment act 1970 clearly says in sub clause c for land revenue or any local rate 19 of 1970 the amendment of the definition agricultural income was altogether for a different capital asset in section 2 14 of the income tax act 1961 excluded from its scope inter alia agricultural land in 168 conferring upon him the right of election engrafted under section 167 of the act to choose either of the two for bringing such income to tax these should be dropped 27 we may also refer to the other circular referred to

Commissioner of Income-tax Vs. P.i. Issac and ors.

Court : Kerala

Reported in : [1987]168ITR793(Ker)

forwarded to the tribunal as required by the law direct taxation penalty proceedings sections 271 and 274 of income tax act prior to the amendment introduced therein as per the taxation laws amendment act 1970 accordingly the appellate assistant commissioner held that sub section 2 of section 274 by the taxation laws amendment act 1975 the inspecting assistant commissioner is divested of the deletion of sub section 2 of section 274 of the act did not arise for consideration on the facts of varkey chapter for the imposition of penalty sub section 2 of section 274 was substituted by the taxation laws amendment act 1970 laws act iac divested of jurisdiction of ito under section 271 after amendment authorities competent to impose penalty are those mentioned

Commissioner of Income-tax Vs. Ceanattu Firms

Court : Kerala

Reported in : (1987)59CTR(Ker)143; [1986]160ITR588(Ker)

section 1 5 section 140a was further amended by the taxation laws amendment act 1975 and the amended section came into of the amendment of section 140a as per the taxation laws amendment act 1975 that had come into force on april of sub section 1 as it stood prior to the amendment in 1976 we are therefore clearly of the view that amendment of section 140a as per the taxation laws amendment act 1975 that had come into force on april 1 1976 finance act 1964 with effect from april 1 1964 the section was amended by the taxation laws amendment act 1970 with

Addl. Commissioner of Income-tax Vs. Madura South India Corporation (P ...

Court : Chennai

Reported in : [1977]110ITR322(Mad)

of october 1967 this ordinance was subsequently replaced by the taxation laws amendment act 1967 central act 27 of 1967 this income tax act 1961 prior to its amendment by taxation laws amendment ordinance 1967 ordinance no 5 of 1967 stood as anterior to the date of coming into force of the amendment it cannot be held that the provision as such will the president on december 15 1967 section 4 of this act corresponded to section 4 of the ordinance which it replaced paid exceeds tax liability or short of liability provisions of section 214 as in force on date when assessment completed will replaced by the taxation laws amendment act 1967 central act 27 of 1967 this received the assent of the president on

Rajkot Engineering Association and ors. and Vs. Union of India and ors ...

Court : Gujarat

Reported in : (1986)54CTR(Guj)272; (1987)1GLR3; [1986]162ITR28(Guj)

into different categories and subjects them to different rates of taxation with reference to income or property on the ground that accounts we think it would facilitate the administration of tax laws to a considerable extent if jsimultaneously with the compulsory maintenance sub classification makes the main classification absolutely unintelligible since the amendment to the proviso to section 44ab treats the audit made these provisions are different and if in the course of acting in pursuance of the respective privilege some work is of accountant as required under the main provision of the impugned section 44ab which required a report as well as a certificate the return is an ingredient of the offence and section 271 1 a would be attracted where the assessee has acted

K.C. Thomas Vs. Agricultural Income-tax Officer and ors.

Court : Kerala

Reported in : [1973]91ITR438(Ker)

to give retrospectivity to a legislation even in relation to taxation is a well settled legislative practice as to whether he is likelihood of the same income being taxed by the laws of the state legislature as agricultural income and by the fundamental right 28 there is yet another attack to the amendment act it is said that under the impression that there the petitioner filed an application under section 19 of the act to cancel the assessment under section 18 4 but the hasbeen arbitrarily passed it is said that a petition under section 19 of theagricultural income tax act 1959 was moved to the supreme court in narottamdas v state of madhya pradesh 27 in the case in assistant commissioner of urban land tax

Commissioner of Income-tax Vs. K.P.R. Rajah

Court : Chennai

Reported in : [1987]163ITR2(Mad)

is not in dispute now before us that the said taxation laws amendment act 1970 is applicable to the assessment year of the amendment which was brought in by the taxation laws amendment act 1970 which came into force on april 1 unless the tribunal considers the scope of the taxation laws amendment act 1970 and also the question as to who provided taxation capital gains sections 64 and 143 of income tax act 1961 and taxation laws amendment act 1970 assessee derived income minor sons of the assessee could not be clubbed under section 64 of the income tax act because the particular for will not apply to capital gains which arose on april 27 1973 aggrieved by the order of the tribunal the revenue

Commissioner of Income-tax, Bangalore Vs. Smt. R. Sharadamma

Court : Supreme Court of India

Reported in : AIR1996SC3199; (1996)133CTR(SC)136; [1996]219ITR671(SC); JT1996(4)SC90; 1996(3)SCALE343; (1996)8SCC388; [1996]3SCR1200

deletion of sub section 2 of section 274 by the taxation laws amendment act 1970 with effect from april 1 1976 amended with effect from april 1 1971 by the taxation laws amendment act 1970 the amended sub section 2 read as sub section 2 of section 274 by the taxation laws amendment act 1970 with effect from april 1 1976 he was of deletion of section 29 of the calcutta thika tenancy act 1949 by the amendment act of 1953 it was held anything contained in clause iii of sub section i of section 271 if in a case falling under clause c of contained in clause iii of sub section 1 of section 271 if in a case falling under clause c of that