Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Court: delhi Page 1 of about 16,198 results (0.224 seconds)

Fashion Design Council of India vs.govt. Of Nct of Delhi and Anr.

Court : Delhi

..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....

Bcci vs.govt. Of Nct of Delhi and Ors.

Court : Delhi

..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....

Gmr Sports Pvt. Ltd. Vs.commissioner of Excise, Entt and Luxury Tax an ...

Court : Delhi

..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....

Den Soccer Private Limited vs.gnctd and Ors.

Court : Delhi

..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....

Pro Sportify Pvt. Ltd. Vs.the Commissioner of Entertainment Tax, Gnctd

Court : Delhi

..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....

Commissioner of Income-tax Vs. D.K. Nawlakha

Court : Delhi

Reported in : (2001)165CTR(Del)582; [2000]246ITR557(Delhi)

..... and imposed a penalty of rs. 72,960. the order of the inspecting assistant commissioner was passed on march 14, 1978. at this juncture, we may note that by the taxation laws (amendment) act, 1975, sub-section (2) of section 274 was deleted from april 1, 1976.3. section 274 as it stood as on april 1, 1971, and after the deletion of sub ..... 's case : [1993]199itr610(sc) and varkey chacko's case : [1993]203itr885(sc) , the apex court considered the effect of amendment introduced by the taxation laws (amendment) act, 1970, with effect from april 1, 1971. the position from that date has been indicated supra. before amendment it read as follows :'notwithstanding anything contained in clause (iii) of sub-section (1) of section 271, if in a .....

Commissioner of Income-tax, Delhi-v Vs. Sita Rani and Shri Davinder Ku ...

Court : Delhi

Reported in : 2000VAD(Delhi)512; (2000)162CTR(Del)86; 86(2000)DLT585; [2000]245ITR233(Delhi)

..... the additions sustained by the tribunal amounting to rs. 55,011 in the appeal relating to quantum in assessment. at this juncture we may note that by taxation laws (amendment) act, 1975, sub-section (2) of section 274 was deleted with effect from 1st april, 1976. section 274, as it stood as on 1st april, ..... 55,000/- imposed by the inspecting assistant commissioner by his order dated 31.3.1979, as without jurisdiction and invalid in law, after the deletion of section 274(2) of the income-tax act by taxation laws (amendment) act, 1975 with effect from 1-4-1976 ?'2. the factual position, which is almost undisputed, so far as relevant ..... relevant. in both dhadi sahu and varkey chacko's cases (supra) apex court considered the effect of amendment introduced by taxation laws (amendment) act, 1970 with effect from 1st april, 1971. the position from that date has been indicated supra. before amendment is read as follows: 'notwithstanding anything contained in clause (iii) of sub-sec corporation (1) of .....

income-tax Officer Vs. Ogesh Industries

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1983)5ITD492(Delhi)

..... of the appellant appears to be right. neither in the original order nor in the amended order the income-tax officer seems to have followed the provisions of law as they stood prior to the taxation laws (amendment) act, 1975. in appellant's case the penalty should have been related to the income concealed. since at the original stage itself ..... to 29-1-1976 and as such the default arose prior to the amendment has brought in by the taxation laws (amendment) act, 1975 with effect from 1-4-1976. it was by means of taxation laws (amendment) act, 1975 that the penalty under section 271(1)(c) was related to the tax. prior to this amendment the quantum of penalty was related to the income concealed. therefore, the contention .....

Jaswant Rai Vs. Abnash Kaur

Court : Delhi

Reported in : ILR1974Delhi689

..... both income-tax and stamp duty. he relies on section 269 (a) and (c) of the taxation law amendment act 1972 and sections 62 and 64(c) of the stamp act. (58) let me first examine this argument of illegality. the taxation law amendment act 1972 was passed with the following object, viz., 'tocounter evasion of tax through under statement of the ..... argument that the purchaser cannot recover because the contract entered into was illegal, hit as it was by the provisions of the stamp act and the income-tax (amendment) act. the principle of the law is that a party who repudiates before anything has been done to perform the illegal purpose can recover back his money, and that ..... (62) in my opinion the argument is untenable. section 269 (a) of the amendment act and section 64(c) of the stamp act do not strike at the transaction. they do not render the transaction illegal. such transactions are not prohibited by law. if a party under-prices the property in a deed of transfer the central government .....

Commissioner of Income-tax Vs. Goyal Gases (P.) Ltd.

Court : Delhi

Reported in : [2000]241ITR451(Delhi)

..... , with effect from april 1, 1976, and has wrongly applied the explanationn which had been inserted earlier by the finance act, 1964. undisputably, there is significant difference between explanationn 1 as inserted by the finance act, 1964, and the one substituted by the taxation laws (amendment) act, 1975. without expressing any final opinion at this stage, lest it may prejudice the issue involved, we are of ..... the view that the order of the tribunal gives rise to a question of law.9. regarding the second question pertaining to the claim of .....