Court : Guwahati
..... also incidentally answered in the negative. the levy of cess having been struck down and the various schemes initiated on such projections having come under a cloud the west bengal taxation laws (2nd amendment) act, 1989 was enacted. the cess, this time, was imposed on each kilogram of green leaf produced in the tea estate. the arguments advanced in support of the challenge must ..... specifically stipulated. these are the broad features of the statutory provisions that must be kept in mine while proceeding to consider the question of constitutional validity of the assam taxation (on specified lands) (amendment) act, 2004 as raised by the parties to the present proceedings.7. having noticed the broad features of the various legislations relevant to the question arising in the writ .....
Tag this Judgment!Court : Guwahati
..... from april 1, 1976. the above clause was renumbered as '1513' by an amendment in 1987 which came into force with effect from april 1, 1988. clause (iii) of sub-section (1) ..... , the following provisions of the act are relevant. clause (15a) of section 2 of the act defines 'child' which runs as follows : '(15a) 'child', in relation to an individual, includes a step-child and an adopted child of that individual ;' 5. it may be stated that this clause was inserted by the taxation laws (amendment) act, 1975, which came into force ..... of section 64 of the act runs as follows : '64.(1) in computing the total income of any individual, there shall be .....
Tag this Judgment!Court : Guwahati
..... as taxable in view of levy of tax on mustard oil at 2% w.e.f. 30.7.92 under the provisions of the act in pursuance of amendments made by assam taxation laws (amendment) act. 1992. as there was strong protests from the public against the imposition of tax on the sale proceeds of the mustard oil in the ..... reference, the assam taxation laws (amendment) ordinance, 1993 is quoted hereunder:no. 1 gi. 80/93/3 the ..... 29.7.92 under section 7(1) of the assam sales tax act, 1947. the exemption from tax was withdrawn w.e.f. 30.7.92 by the assam taxation laws (amendment) act, 1992. however, the imposition of tax on mustard oil was withdrawn by the assam taxation laws (amendment) ordinance, 1993 with retrospective effect from 30.7.92. for easy .....
Tag this Judgment!Court : Guwahati
..... on the provisions of section 8(2)(f)(vii) of the assam agricultural income-tax act (as it stood prior to its amendment by the assam taxation laws (third amendment) act, 1989) without considering the implication of the second proviso to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax rules, 1939 (ii ..... giving allowable deductions by the income-tax officer while making the assessment, whatever amount is left out genuine expenses are to be deducted in accordance with law. in our opinion, the act and the rules do not prescribe any procedure for ascertaining what amount is actually spent by the assessee for the purpose of cultivation and manufacture of ..... , however, refused to make the reference of the above questions on the ground that no question of law was involved in those questions. situated thus, the assessee approached this court by filing a petition under section 28(4) of the act and this court in civil rule nos. 2(m), 3(m) and 4(m) of 1993 by .....
Tag this Judgment!Court : Guwahati
..... or the period extended by the income-tax officer' which appeared in section 22(2a) of the 1922 act was found missing in section 139(3). however, that change too was done away with by the taxation laws (amendment) act, 1970, which inserted with effect from april 1, 1971, the expression 'or within such further time ..... which, on an application made in the prescribed manner, the income-tax officer may, in his discretion, allow.' thus, after the 1971 amendment, whatever little difference was there between the two acts relevant ..... will squarely govern this case. it may be pertinent to mention that section 139(3) underwent further amendment by the taxation laws (amendment and miscellaneous provisions) act, 1986, with effect from april 1, 1987 and, by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989. we do not propose to examine the effect of .....
Tag this Judgment!Court : Guwahati
..... differentiation borne by the provision was discriminatory. consequently, as alluded hereinabove, the words 'who is not in service of the government' were deleted from section 10(26) of the act by the taxation laws (amendment) act, 1970, (act 42 of 1970).31. in ito v. n. takin roy rymbai : [1976]103itr82(sc) the respondent who belonged to the jaintia scheduled tribe and was a permanent resident ..... state could also be extended the benefit of exemption. the words 'who is not in the service of the government' appearing in section 10(26) of the act at the inception were deleted by the taxation laws (amendment) act 42 of the 1970 following the decision of the apex court in s.k. dutta, ito v. lawrence singh ingty : [1968]68itr272(sc) . the provision underwent .....
Tag this Judgment!Court : Guwahati
Reported in : (2007)211CTR(Gau)133,[2007]290ITR481(Gauhati)
..... differentiation borne by the provision was discriminatory. consequently, as alluded hereinabove, the words 'who is not in service of the government' were deleted from section 10(26) of the act by the taxation laws (amendment) act, 1970, (act 42 of 1970).31. in ito v. n. takin roy rymbai : [1976]103itr82(sc) the respondent who belonged to the jaintia scheduled tribe and was a permanent resident ..... state could also be extended the benefit of exemption. the words 'who is not in the service of the government' appearing in section 10(26) of the act at the inception were deleted by the taxation laws (amendment) act 42 of the 1970 following the decision of the apex court in s.k. dutta, ito v. lawrence singh ingty : [1968]68itr272(sc) . the provision underwent .....
Tag this Judgment!Court : Guwahati
..... : [1983]144itr954(all) . that is a case of the allahabad high court. the court pointed out as follows (page 958) : ' relying upon section 292b of the income-tax act inserted by the taxation laws (amendment) act of 1975, learned counsel submitted that the defect of non-service of notice was fairly a technical objection and as such the same should not come in the way ..... such return of income, assessment, notice, summons or other proceeding, is in substance and effect in conformity with or according to the intent and purpose of this act.' 39. this section was inserted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975. the section was inserted as a protective measure to prevent invalidation of the things mentioned therein, if the things .....
Tag this Judgment!Court : Guwahati
..... vs. smt. phoolmati devi : [1983]144itr954(all) . that is a case of the allahabad high court. the court pointed out as follows :'relying upon s. 292b of the it act inserted by the taxation laws (amendment) act, of 1975, learned counsel submitted that the defect of non-service of notice was fairly a technical objection and as such the same should not come in the way ..... such return of income, assessment, notice, summons or other proceeding, is in substance and effect in conformity with or according to the intent and purpose of this act'.this section was inserted by the taxation laws (amendment) act, 1975, w.e.f. 1st october, 1975. the section was inserted as a protective measure to prevent invalidation of the things mentioned therein, if the things are .....
Tag this Judgment!Court : Guwahati
Reported in : (1998)144CTR(Gau)626
..... vs. smt. phoolmati devi : [1983]144itr954(all) . that is a case of the allahabad high court. the court pointed out as follows :'relying upon s. 292b of the it act inserted by the taxation laws (amendment) act, of 1975, learned counsel submitted that the defect of non-service of notice was fairly a technical objection and as such the same should not come in the way ..... such return of income, assessment, notice, summons or other proceeding, is in substance and effect in conformity with or according to the intent and purpose of this act'.this section was inserted by the taxation laws (amendment) act, 1975, w.e.f. 1st october, 1975. the section was inserted as a protective measure to prevent invalidation of the things mentioned therein, if the things are .....
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