Taxation Laws Amendment Act 2006 Section 27 - Judgment Search Results
Home > Cases Phrase: taxation laws amendment act 2006 section 27 Year: 1999 Page 1 of about 554 results (1.09 seconds)Commissioner of Income-tax Vs. M.A. Unneerikutty
Court : Kerala
Decided on : Dec-18-1999
Reported in : [2000]243ITR294(Ker)
sections 256 and 274 of income tax act 1961 and taxation laws amendment act 1975 whether order of imposition of penalty 256 and 274 of income tax act 1961 and taxation laws amendment act 1975 whether order of imposition of penalty by change of forum is a matter of procedure and the amendment act is retrospective in regard also to matters pending before of forum is a matter of procedure and the amendment act is retrospective in regard also to matters pending before the thereof on account of deletion of sub section 2 of section 274 by the taxation laws amendment act 1975 with effect on account of deletion of sub section 2 of section 274 by the taxation laws amendment act 1975 with effect from
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Court : Delhi
Decided on : Aug-03-1999
Reported in : [2000]241ITR451(Delhi)
explanationn 1 to section 271 1 c substituted by the taxation laws amendment act 1975 with effect from april 1 1976 finance act 1964 and the one substituted by the taxation laws amendment act 1975 without expressing any final opinion at this act 1964 and the one substituted by the taxation laws amendment act 1975 without expressing any final opinion at this stage 1964 and the one substituted by the taxation laws amendment act 1975 without expressing any final opinion at this stage lest tribunal has failed to take into consideration explanationn 1 to section 271 1 c substituted by the taxation laws amendment act the first period showed a profit of rs 23 77 274 on sale of cylinders since the depreciation chart furnished along
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Court : Mumbai
Decided on : Mar-26-1999
Reported in : [1999]238ITR785(Bom)
section 10 13a r w explanation as inserted by the taxation laws amendment act 1984 income house rent allowance assessee occupying with retrospective effect from april 1 1976 by the taxation laws amendment act 1984 the assessee though served is not represented residential accommodation occupied by him in view of the above amendment even the decisions of the punjab and haryana high court for opinion under section 256 1 of the income tax act 1961 whether on the facts and in the circumstances of the above view jagannath singh v dr ajay upadyay anr 2006 cri lj 4274 2006 5 air bom r held per legislature has taken care of providing such specific power under section 44 of the code then there could be no reason
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Court : Mumbai
Decided on : Jul-20-1999
Reported in : 2000(3)BomCR133; [1999]240ITR447(Bom); 1999(3)MhLj527
changed now by substitution of the above proviso by the taxation laws amendment act 1984 with effect from 1st april 1985 now by substitution of the above proviso by the taxation laws amendment act 1984 with effect from 1st april 1985 as by substitution of the above proviso by the taxation laws amendment act 1984 with effect from 1st april 1985 as a of the first proviso to section 23 1 of the act that in computing the annual value of the property the property for the purpose of section 22 of the act section 23 1 so far as relevant as it stood at
Tag this Judgment! Ask ChatGPTBerlia Chemicals and Traders (P) Ltd. Vs. Asstt. Cit
Court : Mumbai
Decided on : Oct-25-1999
Reported in : (2002)76TTJ(Mumbai)974
seller of the asset has offered rs 26 lakhs for taxation as short term capital gain and when the lease rentals 40 b and with explanation 1 inserted by the taxation laws amendment act 1984 in clause b of section 40 one b and with explanation 1 inserted by the taxation laws amendment act 1984 in clause b of section 40 one of companies profits surtax act 1964 hereinafter referred to as surtax act as per the scheme of the surtax act total income from business or profession as per sections 28 to 41 section 43 defines certain terms sub section 1 of section 43
Tag this Judgment! Ask ChatGPTNew Vijay Agency Vs. Assistant Commissioner of Income Tax
Court : Chennai
Decided on : Sep-15-1999
Reported in : [2001]74ITD504(Mad)
concerned with the social philosophy behind a heavy dose of taxation or about the social attitudes in the matter the laws taxation or about the social attitudes in the matter the laws enacted by parliament including the penal provisions thereof have to 1 to section 271 1 c inserted by taxation laws amendment act 1975 with effect from 1 4 1976 14 similarly amendment act 1975 as well as explanation introduced by finance act 1964 the hon ble orissa high court at page 647 onus lies on the assessee as per explanation 1 to section 271 1 c the onus is not discharged by the that case is equally applicable to explanation 1 to section 271 1 c inserted by taxation laws amendment act 1975 with
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Court : Mumbai
Decided on : Aug-03-1999
Reported in : [2000]241ITR6(Bom)
tax act 1961 section 80 1 3 as inserted by taxation laws amendment act 1984 computation of total income of partner act 1961 section 80 1 3 as inserted by taxation laws amendment act 1984 computation of total income of partner income sub section 3 of section 80l by the taxation laws amendment act 1984 with retrospective effect from april 1 1976 sub be entitled to get deduction under section 80l of the act in respect of the same 8 it is pointed out the above view jagannath singh v dr ajay upadyay anr 2006 cri lj 4274 2006 5 air bom r held per specified under the provisions of the code the provisions of section 41 of the code provides for arrest by a police
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Court : Karnataka
Decided on : Sep-02-1999
Reported in : ILR1999KAR4445; [2000]242ITR522(KAR); [2000]242ITR522(Karn)
fact are used as a cloak to perpetrate fraud on taxation it was further observed that the section does not prevent if they consider that they are vexatious in halsbury s laws of england vol xxi page 216 para 478 it is the due process and equal protection clause of the 14th amendment be taxed by a state on the combined total of tax proviso provided that the assessing officer cannot take any action under this section without the previous approval of the commissioner part of the assessee and the earlier proviso contained in section 64 1 had covered all possible situations whereby the income
Tag this Judgment! Ask ChatGPTState of U.P. and anr. Vs. Kamla Palace
Court : Supreme Court of India
Decided on : Dec-17-1999
Reported in : AIR1999SC617; JT1999(10)SC166; 1999(7)SCALE543; (2000)1SCC557; [1999]Supp5SCR452
not judicial deference to legislative judgment in the field of taxation if the test of article 14 is satisfied by generality without any merit and must fail garg s case that laws relating to economic activities or those in the field of benefit of recovering charges for maintenance conferred by the 1992 amendment were always and at any time free to do so of the cinema premises was 25 paisa as introduced by act no 14 of 1992 it was revised to 1 rupee is whether the proviso appended to sub section 1 of section 3 a reproduced hereinabove suffers from the vice of invidious
Tag this Judgment! Ask ChatGPTHope (India) Ltd. (Now Poddar Udyog Ltd.) Vs. Commissioner of Income-t ...
Court : Kolkata
Decided on : Apr-07-1999
Reported in : (1999)155CTR(Cal)561,[1999]238ITR740(Cal)
the judicial committee of the privy council in commissioners of taxation v kirk 1900 ac 588 the concept however cannot be section 23 1 as inserted by reason of the taxation laws amendment act 1975 as also upon consideration of the circular therein mr poddar would urge that keeping in view the amendments made in the provisions of section 23 of the income the assessee it may be also pointed out that the actual sum for which a property is being let may be accrues arises and is received having been used in the section strictly speaking accrues should not be taken as synonymous with the rent were effective from september 1 1982 and september 27 1982 the accountant general west bengal as per letter dated
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