Taxation Laws Amendment Act 2007 Section 8 - 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

this angle and not in vacuum itmay be true that taxation is regarded as a distinct matter and hasseparately set out bengal rural employment and production act 1976 west bengal taxation laws second amendment act 1989the aforementioned charts go to show that court laying challenge to the constitutionalvalidity of the very same amendments which were unsuccessfully impugned inthe goodricke 039 s case the paripoornan j concluded that the charging section of the impugned act imposed a tax onthe minerals also and was not confined granted in the manner prescribed by the rules made under sections 13and 15 thereof as the case may be section 9 1 00 nbsp nbsp nbsp 246 00 nbsp nbsp nbsp 831 00 nbsp nbsp nbsp 33 24 nbsp nbsp nbsp 864

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

Court: Karnataka

sub section 2 of section 3 of the karnataka electricity taxation on consumption amendment act 2004 is constitutional and the finding spend 8221 etc the mere fact that a series of laws were concerned only with a certain kind of use of the date of commencement of karnataka electricity taxation on consumption amendment act 2004 and till the first day of july 2004 10 2003 before the ordinance could expire the karnataka amendment act no 5 2004 was enacted giving retrospective effect from the competence and therefore prayed to hold sub section 2 of section 3 of the amending act as unconstitutional as sought for of the hon 8217 ble supreme court in jc mills 8217 case referred to in the arguments of learned advocate general

J. Raghottama Reddy, Vs. Income-tax Officer

Court: Andhra Pradesh

Reported in: [1988]169ITR174(AP)

clause b indeed clause 2 of section 2 of the taxation laws amendment act 1970 clearly says in sub clause c the amendment of the definition of agricultural income by taxation laws amendment act 1970 the income derived from agricultural land which the circular but as we have pointed out the mere amendment of the definition of capital asset is not sufficient to 1962 i e the date on which the income tax act came into force accordingly where income derived by agricultural operations 1st march 1970 32 the effect of the amendments to section 2 14 and section 47 as stated above will be of more than 10 000 and within a radius of 8 kilometres thereof article 14 of the constitution is also brought

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

Court: Kerala

Reported in: [1987]168ITR793(Ker)

2 of section 274 as it stood prior to the taxation laws amendment act 1970 which came into force on april april 1 1976 as per section 65 of the taxation laws amendment act 1975 the tribunal by its order dated march sub section 2 of section 274 by the taxation laws amendment act 1970 in varkey chacho s case 1982 136itr733 ker no party can insist that the forum of the repealed act must continue considering the effect of amendment of section 274 effect of the amendment of the motor vehicles act introducing sections 110a and 110f constituting motor accidents claims tribunals the supreme regard also to matters pending before the inspecting assistant commissioner 8 for the aforesaid reasons we answer the question referred in

Commissioner of Income-tax Vs. Ceanattu Firms

Court: Kerala

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

light of the amendment of section 140a as per the taxation laws amendment act 1975 that had come into force on 1 5 section 140a was further amended by the taxation laws amendment act 1975 and the amended section came into force that section 140a 3 as amended by the taxation laws amendment act 1970 was held ultra vires and void by a taxation penalty sections 140a 3 and 256 of income tax act 1961 whether tribunal justified in holding that amended section 140a the default of non compliance of the requirements of sub section 1 of section 140a as it stood prior to its in a m sail maricar s case 1973 90itr116 mad 8 regarding the binding nature of the decision of the madras

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

Court: Chennai

Reported in: [1977]110ITR322(Mad)

that officer allowed the appeal and he held that the taxation laws amendment act 1967 simply changed the rate of interest to the date of the regular assessment 2 the taxation laws amendment ordinance 1967 ordinance no 5 of 1967 was promulgated section 214 of income tax act 1961 and taxation laws amendment act 1967 whether appellate tribunal right in holding increased rate per cent in section 214 1 of the income tax act 1961 extracted above sub section 2 of section 1 of came into force consequently with effect from october 1 1967 section 214 1 of the income tax act 1961 stood amended

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

Court: Chennai

Reported in: [1987]163ITR2(Mad)

on the death of his father the applicability of the taxation laws amendment act 1970 which came into force on april not in dispute now before us that the said taxation laws amendment act 1970 is applicable to the assessment year in unless the tribunal considers the scope of the taxation laws amendment act 1970 and also the question as to who provided paid out of the individual income of the assessee he actually found that the sum of rs 5 000 paid for be no order as to costs direct taxation capital gains sections 64 and 143 of income tax act 1961 and taxation r rajah for the assessment to capital gains ofrs 18 850 relating to the sale of a property at no 2

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

Court: Kerala

Reported in: [1973]91ITR438(Ker)

of the definition of agricultural income in that act by taxation laws amendment act 1970 42 of 1970 the definition is as non agricultural income for the purpose of income tax laws which will lead to taxation of the same income as income tax act 1950 12 of 1950 prior to its amendment by kerala ordinance 1971 no 11 of 1971 3 the that it provided was that notwithstanding anything contained in that act or in the principal act or in any judgment decree relating to validation of assessment and collection of certain taxes section 7 of the act was found not to change the i t r 171 181 1964 1 s c r 894 s c stated generally it may not be unreasonable to

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)

5 1 5 4 6 7 and 8 of the taxation on income investigation commission act 1947 mahajan c j as tussman and jacobus ten breck the equal protection of the laws 37 california rev 341 17 it is well settled that as forms nos 3ca to 3ce of the income tax amendment rules 1985 promulgated on january 31 1985 and made effective filed to pay it a certain number was selected for action by the proviso and with regard to that small number the rules was unconstitutional and void section 3 1 and section 3 2 b of the bombay labour welfare fund act 36 in hindustan steel ltd v state of orissa 1972 83 itr 26 the supreme court was concerned with certain provisions

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

tribunal contending that by virtue of the amendment effect by taxation laws amendment act 1970 the inspecting assistant commissioner lost jurisdiction of sub section 2 of section 274 by the taxation laws amendment act 1975 with effect from april 1 1976 the with effect from april 1 1971 by the taxation laws amendment act 1970 the amended sub section 2 read as follows on the date of coming into force of the amending act 12 we are therefore of the view that the inspecting as follows notwithstanding anything contained in clause iii of sub section i of section 271 if in a case falling under which under the new law gets jurisdiction to try them 8 the court then observed that once a reference was validly