Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter i preliminary Court: mumbai Page 1 of about 403 results (0.107 seconds)

Sarabhai M. Chemicals Private Ltd. Vs. P.N. Mittal Competent Authority ...

Court : Mumbai

Reported in : (1980)16CTR(Bom)315; [1980]126ITR1(Bom); [1980]3TAXMAN541(Bom)

..... even at the stage of initiation of proceedings. in income-tax circular no. 96 dated november 25, 1972 : [1973]91itr1(sc) , which dealt with the provisions of the taxation laws (amendment) act, 1972, and the newly added chap. xx-a, in the para. 11, it was observed (91 itr (st.) 1,5)1'the competent authority will have the power ..... done after satisfying the conditions precedent prescribed for the exercise of powers conferred upon the competent authority under chap. xx-a of the act.5. chapter xx-a which contains ss. 269a to 269s was inserted by the taxation laws (amendment) act, 1972, and the insertion took erect from november 15, 1972. in cit v. vimlaben bhagwandas patel : [1979]118itr134(guj) ..... of the slump price is taxable.'32. it must be pointed out that the supreme court was dealing with the provisions of law as they stood before capital gains became taxable under the indian i.t. act, 1922. the case before the high court arose out of income-tax reference no. 74 of 1956, cit v. mugneeram .....

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

..... thereunder from the first schedule to ade act 1957 vide section 10, taxation laws (amendment) act, 2007 (act no.16 of 2007) effective from 1st april, 2007, without losing share of central taxes. this enabled states to levy vat on tobacco ..... 5 is annexed as annexure-e to the paper-book. 18. the petitioner has also brought to our notice the following changes which were made by the taxation laws (amendment act, 2007. these, according to the petitioner, are as under: 19. the parliament omitted chapter headings 2401, 2402 and 2403 and sub-heading and tariff item ..... heading 2403 was omitted from the first schedule to the ade act only with effect from 1st april, 2007, vide section 10 of the taxation laws (amendment) act, 2007 (act no.16 of 2007) read with the notification dated 29th march, 2007. the schedule entry a-45 was amended with effect from 1st april, 2007, to delete reference to tobacco .....

Badrinarayan Shankar Bhandari and Others Vs. Ompraskash Shankar Bhanda ...

Court : Mumbai

..... if she had been a son. 12. the right accrued to a daughter in the property of a joint hindu family governed by the mitakshara law, by virtue of the 2005 amendment act, is absolute, except in the circumstances provided in the proviso appended to sub-section (1) of section 6. the excepted categories to which ..... contemplating death of the coparcener. it appears to be sheer inadvertence on the part of the draft-man of the amendment act, 2005 that marginal note of section 6 is not amended, though parliament drastically amended existing law on the subject, by conferring on crores of daughters rights in the coparcenary property, even without reference to death of ..... subject to the same liabilities in respect of the said coparcenary property as that of a son; on and from the commencement of the amendment act, in a joint hindu family governed by mitakshara law, any reference to hindu mitakshara coparcener shall be deemed to include a reference to a daughter of a coparcener; (emphasis supplied) 36. .....

Commissioner of Income Tax Vs. Income Tax Settlement Commission

Court : Mumbai

Reported in : (2000)163CTR(Bom)440; [2001]112TAXMAN523(Bom)

..... .20. with the aforesaid principles in mind, if we turn to the scheme of chapter xix-a then it would be clear that the said chapter was inserted by the taxation laws (amendment) act, 1975 with effect from 1-4-1976. the provisions more or less similar to it contained in sub-sections (1a) to (1d) of section 34 of the indian income tax ..... as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this chapter, be reopened in any proceeding under this act or under any other law for the time being in force.'11. section 245c(1) provides that an assessee may at any stage of a case relating to him, make an application in ..... mind and perverse approach so far as the reasons recorded in paras 7 and 20 of the impugned order are concerned. as such, it cannot stand to the scrutiny of law.(ix) section 245h of the act contemplates honest true and full disclosure of income and the manner in which it was derived as envisaged under section 245c(1) of the .....

Municipal Council Morshi Vs. Tulsiram

Court : Mumbai

Reported in : AIR1978Bom92; 1977MhLJ735

..... : air1967bom276 .9. for properly understanding the controversy raised before us it will be necessary to refer to certain relevant provisions of the act. chapter ix of the act deals with municipal taxation. section 105 deals with imposition of compulsory taxes, whereas section 108 deals with imposition of other taxes which are voluntary in nature. ..... to be received and the objections have to state that grounds on which the valuation and assessment are disputed. after the objections are disposed of, necessary amendments have to be made in the assessment list. after the assessment list is duly authenticated, the entries in the authenticated list are conclusive evidence of ..... circumstances compliance with the provisions of statutes which prescribe how something is to be done will be excused. thus, in accordance with the maxim of law, lex non cogit ad impossible if it appears that the performance of the formalities prescribed by a statute has been rendered impossible by circumstances over which .....

The Municipal Borough Vs. the Governor General of India in Council

Court : Mumbai

Reported in : (1947)49BOMLR752

..... is liable to pay the tax for the years in which it was not included in the assessment list.3. chapter vii of the bombay municipal boroughs act, 1925, deals with 'municipal taxation' and is divided into several parts. the first part deals with 'imposition of taxes' and the second part deals with 'assessment of and liability to ..... notice charges and interest at 6 per cent. per annum from the date of suit. the defendant municipality contended that the railway company had raised no objection to the amendment of the assessment list under section 82, sub-section (1), that the levy of the tax on the two railway buildings was legal, that the omission to levy ..... omission to include the buildings in question in the assessment list does not exempt the railway company from the liability to pay the tax, and the arrears of tax lawfully due having been recovered already, the municipality is not liable to refund the amount to the railway company. the question, therefore, is whether the owner or occupier of .....

Samast Yantramag Vinkar Samaj Represented by Ganpati Dnyanoba Rokade a ...

Court : Mumbai

Reported in : 1997(3)BomCR421

..... urged by the learned counsel for the plaintiffs/appellants.6. the maharashtra municipalities act, 1965 was enacted to unify, consolidate and amend the law relating to the municipalities in the state of maharashtra. chapter 9 in the act of 1965 deals with the municipal taxation including imposition of compulsory and voluntary taxes, supplementary provisions regarding taxes, stamp duty ..... to increase or reduce the amount or rate at which such tax is leviable and to that extent the by-laws already sanctioned by the state government shall be deemed to have been suitably amended with effect from the date specified in the notice referred to under sub-section (2) :provided that-:(a) ..... and threads was withdrawn and octroi was levied. the said resolution dated 23-1-1975 was amended by the subsequent resolution dated 7th july-1975. thus, according to municipal council, the octroi is charged in accordance with law and plaintiffs were not entitled to any relief.3. the civil judge, junior division, vita .....

Subbappa Mallappa Huballi Vs. P.L. Bonni

Court : Mumbai

Reported in : (1948)50BOMLR701

..... (2). section 81(3)(c) provides that the standing committee, after allowing the applicant an opportunity of being heard in person or by agent, shall cause any amendment necessary in accordance with such result to be made in the assessment-list. sub-section (4) of section 81 provides for authentication of the assessment-list and sub- ..... taxes, charges, payments, fees or rates shall be levied or recovered or be payable and the persons authorised to receive payment of the same.. the subject of municipal taxation is dealt with in chapter vii. by section 73 the municipality is given power to impose certain taxes. section 73 clause (i) refers to the rate on ..... judge proceeded to hear the suit with respect to the remaining issues which he answered by saying that the procedure prescribed by the municipal boroughs act in the rules and the bye-laws of the municipality was not followed in the particulars mentioned in the plaint and that the enhancement of the assessment was vitiated thereby. in the .....

Videocon International and ors. Vs. Securities and Exchange Board of I ...

Court : Mumbai

Reported in : (2008)110BOMLR215; 2008BusLR269(Bom); [2009]151CompCas548(Bom); [2008]82SCL460(Bom)

..... who shall for the purpose, have all the powers conferred under this chapter for imposition of penalty.pending reference, section 274(2) came to be amended with effect from 1/4/1971 by the taxation laws (amendment) act, 1970 and it read as under:notwithstanding anything contained in clause (iii) of sub-section (1) of section 271, if in a case ..... impugned directions,(i) the right to be tried by a special judge in accordance with the procedure established by law and enacted by parliament. (ii) the right of revision to the high court under section 9 of the criminal law amendment act. (iii) the right of first appeal to the high court under the same section. (iv) the right ..... trial before it the accused in the committed cases, if found guilty, would be sentenced according to the old section 24, the law demands that the trial has to be conducted as per the amended act and which means that the complaint has to be tried by the metropolitan magistrate and it cannot be committed to the sessions court .....

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

..... ultra vires and violative of article 14 of the constitution of india.2. chapter xix-a was inserted in the act by taxation law amendment act, 1975 with effect from 1st april, 1976. since then, there have been several amendments. some of the relevant provisions with which we are concerned with and need to be considered are, section 245c which ..... of the settlement commission. the settlement commission was established pursuant to the introduction of chapter xix-a in the act and chapter v-a in the wealth-tax act (w.e.f. 1st april 1976 vide the taxation law amendment act, 1975). the said provisions were introduced on the basis of the recommendations in the final report (submitted in ..... direct taxes. they should be persons of known integrity and high sense of justice and fairness.the taxation law amendment act, 1975 inserted a new chapter xix a in the income-tax act and chapter v-a in the wealth-tax act whereby the government constituted a settlement commission w.e.f. 1.4.76 as a statutory body .....