Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter i preliminary Court: punjab and haryana Page 1 of about 87 results (0.187 seconds)

P.G.F. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : [2005]124CompCas201(P& H); (2004)4CompLJ288(P& H); [2004]55SCL165(Punj& Har)

..... with securities market and companies, on matters relating to the issue of capital, and the transfer of securities. accordingly, the principal act of 1992, was amended through the securities laws (amendment) act, 1995, the amendments inter alia introduced provisions to :'(a) regulate the companies on matters relating to issues of capital, transfer of securities and other matters ..... of lack of jurisdiction. the writ petition before the high court had been filed by the appellants before the supreme court, under the taxation of income (investigation commission) act, 1947, praying for the issuance of a writ of prohibition so as to restrain the income-tax investigation commission, located at delhi, from ..... that every entry gives a right to levy a tax. the taxes are separately mentioned and in fact contain the whole of the power of taxation. unless a tax is specifically mentioned it cannot be imposed except by parliament in the exercise of its residuary powers already mentioned. therefore, entry 18 .....

Commissioner of Income Tax Vs. Unimax Laboratories

Court : Punjab and Haryana

Reported in : (2007)213CTR(P& H)92; [2009]311ITR191(P& H)

..... like the one in hand concerning assessment years prior to 1st april, 1985. section 40(b) as it stood at the relevant time and expln. 2 inserted by taxation laws (amendment) act, 1984 w.e.f. asst. yr, 1985-86 may first be read, which is as under:40. notwithstanding anything to the contrary in sections 30 to 39, ..... addition of rs. 62,015 made by the ito, under section 40(b) of the it act deserves to be deleted.5. however, the revenue approached the tribunal with an application under section 256(1) of the act claiming that two questions of law would require determination by this court and prayed for referring those questions. accordingly, the tribunal ..... accepted the prayer of the revenue and has referred the abovementioned question of law for opinion of this court.6. no one has put .....

Commissioner of Income-tax Vs. Export India Corporation (P.) Ltd.

Court : Punjab and Haryana

Reported in : (1996)133CTR(P& H)224; [1996]219ITR461(P& H)

..... the government, recommending certain immediate measures for unearthing black money and countering tax evasion. the government introduced the taxation laws (amendment) bill, 1971, to implement these recommendations of the wanchoo committee by inserting chapter xx-a in the act. one of the objects of the bill, as per the statement of objects and reasons appended to the ..... cannot be interfered with in the second appeal by the high court as the appeal lies to the high court under section 2g9h of the act on a question of law only. counsel appearing for the commissioner of income-tax failed to show that the findings recorded by the tribunal were perverse which call for ..... acquisition, the approval granted by the commissioner of income-tax is no approval in the eyes of law or would be deemed to be a mechanical approval without application of mind. under section 269f(g) of the act, the competent authority, after hearing the objections and after satisfying itself that the immovable property to which .....

C.S. Atwal Vs. Commissioner of Income-tax, Ludhiana

Court : Punjab and Haryana

..... laid down as under:- "7. a contract/agreement that satisfies the ingredients of section 53a of 1882 act was not compulsory registrable whether under the transfer of property act or the indian registration act, 1908. 8. the registration and other related laws (amendment) act, 2001 (hereinafter referred to as the 'amendment act of 2001') has, however, brought about a paradigm shift in rights flowing from agreements executed under ..... are entered into even if the transfer of immovable property is not effective or complete under the general law. the purpose of introducing clause (v) in conjunction with clause (vi) in section 2(47) of the act, defining 'transfer' is to widen the net of taxation of capital gains so as to include transactions that closely resembles transfers but are not treated as .....

Parkash Textile Mills Ltd. Vs. Mani Lal and ors.

Court : Punjab and Haryana

Reported in : AIR1955P& H197

..... to the principles of construction accepted by their lordships of the supreme court in ebrahim abbobaker's case (z31).102. after this decision the punjab legislature again amended that act in 1942 and introduced section 20a by which the decision of the board whether a loan or liability is a debt or not, or whether a person ..... their decision must be res judicata, but this contention was repelled and it was held that the jurisdiction of the court to determine question of liability to taxation can only be ousted by clear words and in their lordships' judgment it is far from clear that section 53 was intended to have that effect and ..... commission had not, as it should have, taken into consideration competition between rival routes as a circumstance statutorily required in determining whether the long and short haul clause of the law had been violated; (see also -- united slates v. baltimore & o. r. co,', (1914) 231. us 274 (228); and -- 'southern pacific r. co. v. interstate commerce commission', .....

Barkat Singh and ors. Vs. Hans Raj Pandit, Driver and ors.

Court : Punjab and Haryana

Reported in : AIR1985P& H263

..... a, 110-b, 110-c, 110-d, 110-e and 110-f were added by s. 80 of the motor vehicles (amendment) act 100 of 1956, s. 110 of the act deals with the constitution and appointment of claims tribunal for the purpose of adjudicating upon claims for compensation in relation to accidents involving ..... judicial powers of the state........................................................................ as pointed out in picturesque language by lord sankey l. c. in shell co. of australia v. federal commr. of taxation, (1931) ac 275: 100 lj pc 55, there are tribunals with many of the trappings of a court which, nevertheless, are not courts in the ..... by 'courts' is meant courts of civil judicature and by 'tribunals', those bodies of men who are appointed to decide controversies arising under certain special laws............. their procedures may differ, but the functions are not essentially different. what distinguishes them has never been successfully established. lord stamp said that the real distinction .....

Ram Dial Vs. Sant Lal and anr.

Court : Punjab and Haryana

Reported in : AIR1959P& H240

..... major corrupt practices and section 124 with minor corrupt practices. section 125 which constituted chapter ii dealt with illegal practices.in the amended act in place of chapters i and ii only the amended section 123 has been substituted, and the old sub-section (5) of section 124 dealing with the minor corrupt practice of ..... may not be out of place at this stage to notice the amendment made in act xliii of 1951 in 1956. before the amendment of the re presentation of the people act of 1951 by means of act xxvii of 1958, part vii of this act was headed as 'corrupt and illegal practices and electoral offences.' chapter i ..... amendment it has been thus observed in this judgment.'the object of section 124 (5) of the representation of the people act, 1951, was to introduce the principle of non-discrimination between difference castes, communities and religions, which was emphatically laid down in the constitution of india and the said clause has merely carried into effect in the sphere of the law .....

The State of Punjab Vs. Union of India

Court : Punjab and Haryana

Reported in : [1971]80ITR248(P& H)

..... the constitution. civil writ no. 2673 of 1970 is consequently accepted, rule made absolute and direction issued to the effect that the wealth tax act as amended by the finance act, 1969, in so far as it includes the capital value of the agricultural land for the purpose of computing 'net wealth' is ultra vires ..... conflict and to give full effect to all the entries (see in the matter of the central provinces and berar sales of motor spirit and lubricants taxation act, 1938 and even if there is an apparent conflict, an effort should be made to resolve the same. their lordships of the federal court referred ..... powers under the constitution. all these cases relate to the power of the pre-constitution legislatures in india. till independence indian legislatures were non sovereign. subordinate law making bodies functioned under the sovereignty of the british parliament. under the constitution, however, parliament and the state legislatures are sovereign bodies within their respective spheres. .....

Kundan Rice and General Mills and anr. Vs. Union of India (Uoi) and or ...

Court : Punjab and Haryana

Reported in : [1998]92CompCas895(P& H); (1997)115PLR279

..... . articles 323a and 323b were inserted by the 42nd amendment act, 1976. by article 323a, parliament was authorised to legislate and provide for adjudication or trial of matters relating to public services by administrative tribunals. article 323b made a similar provision in respect of disputes relating to taxation, foreign exchange, labour disputes, land reforms, elections, ..... particular statute and is, therefore, so to speak, tailor made.'31. so is the present statute. it has just been promulgated. it is subject to the law of evolution. it is 'tailor-made' to meet the needs of the society. it is not ultra vires or unconstitutional. it does not erode the independence of ..... 'inquisitorial'. the presiding officer is a person who has either held or is holding or is '' qualified to hold a high judicial office. he is trained in law. the procedure to be followed by the tribunal is simple, clear and uncomplicated. it is intended to provide a simpler, speedier and cheaper remedy than the ordinary .....

S. Baldev Singh Mann Vs. S. Gurcharan Singh and Others

Court : Punjab and Haryana

Reported in : AIR1994P& H66; (1994)106PLR325

..... returned candidate or his election agent. section 123 mentions the corrupt pratices. the representation of the people act, 1950 and the representation of the people act, 1951 were amended by act no. 1 of 1989 called the representation of the people (amendment) act, 1988. section 123 of the act was amended and after clause (7) andbefore the explanation, clause (8), namely, 'booth capturing by a ..... , 1993. it was held that the plea of corrupt practice of booth capturing taken in the election petition has to be construed in the light of the amendment introdued in the act by act no. 1 of 1989.10. thus, only issue no. 1 remains to be decided. my finding on this issue is as under:--the plea taken in ..... threat was administered to joginder singh. administration of a threat to joginder singh not to enter the polling booth may be an offence punishable under the municipal law of the land, but it cannot come within the ambit of a corrupt practice as mentioned in sub-section (8) of section 123 of the .....