Judgment Search Results Home > Cases Phrase: the payment of salaries and allowances amendment act 1989 1 Page 4 of about 2,746 results (0.168 seconds)

Commissioner of Income Tax Vs. JaIn Construction Co. and ors.

Court : Rajasthan

Reported in : (1999)156CTR(Raj)290

..... in order to procure more certainty in the nature of payments, section 40(b) was introduced by the amendment act of 1989. ..... bhatia associates (1998) 226 itr 675 has held that finding recorded by the tribunal on appreciation of evidence available on record, is a finding of fact and does not give rise to the question of law for reference under section 256(2) of the act, and thereby rejected the applications seeking reference of similar questions.in the instant cases, the tribunal while allowing the appeal has directed the assessing authority to recompute the total income as estimated by him and allow relief on account of payment of interest and claim of depreciation. ..... in this group of cases, the tribunal after examining the partnership deed in all individual cases found that the claim of assessees for interest on capital contribution by the partners and salary to working partners was allowable deductions to the extent of limit provided under section 40(b) of the act. ..... in view of the finding, the commissioner directed the assessing authority to recompute the income from the contract business without allowing any separate deduction in respect of interest claimed by the assessee including the interest and salary to partners. ..... (ii) whether, in the facts and circumstances of the case, the tribunal was justified in allowing the claim of depreciation, interest and salary to partners, etc. ..... he further allowed deduction by way of depreciation, interest and salary to partners to the extent of rs .....

Ambika Agro Suppliers Vs. Ito, Wd. 2(6), Jalgaon

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2005)95ITD326(Pune.)

..... the amendment in the above provisions has been made by direct tax laws (amendment) act, 1989 from 1-4-1989.as such the order passed by assessing officer is not erroneous and prejudicial to the interest of revenue on above issue.in this respect it is submitted that assessing officer has made detailed enquiry also called the confirmatory letters from the payees and this fact is also proved from the contains of your notice. ..... the cit noticed that the assessing officer had accepted the claim of the assessee without conducting necessary enquiry to verify the genuineness of the transaction, identity of the payee as well as exact circumstances, which compelled the assessee to make cash payment.no such attempt was made by the assessing officer and, therefore, it was opined by the cit that the assessment order passed by the assessing officer was erroneous and prejudicial to the interests of the revenue.the cit also noticed from the balance sheet that the assessee had accepted unsecured loans of rs. ..... the cit noticed that in the statement of total income furnished along with the return of income, it was mentioned by the assessee that the payments are covered under rule 6dd and as per boards circular no. ..... though assessing officer has not enquired into the increase in salary in other expenses, but since the overall increase in sales and profit he thought it proper to allow the above expenditure. .....

Om Prakash Sharma Vs. State of Rajasthan and ors.

Court : Rajasthan

Reported in : RLW2005(2)Raj1242; 2005(3)WLC68

..... consequent upon this amendment, these rules are now called as the rajasthan civil services (revised pay scale) third amendment) rules, 2001 (hereinafter referred to as the amendment act, 2001). ..... are the subject matter of pay rules and police of the state government which are made after thorough considerations by the experts and high officials and if it is so, then while exercising the powers conferred under proviso to article 309 of the constitution of india, the competent authority has amended the rajasthan civil services (revised pay scale) rules, 1998. ..... 2000-3200 and the same was already allowed to the petitioner after completion of 18 years of service and thereafter the pay scales underwent revision under the rules of 1998 and accordingly, those who were carrying the pay scale of rs. ..... (iii) as a result to the re-fixation of the pay in accordance with the provisions contained in clause (ii) above, the recovery of the over payment, if any, shall stand waived for the period from 1.7.1998 on the date of issue of this notification....'6. ..... it has also been stated by the petitioner in the petition that all the employees who were getting their salary in the pay scale of rs. ..... teacher prior to 1.7.1989, shall draw pay in the scale of 6500- 10500 as senior scale of sr. ..... teachers who have not completed nine years of services as senior teacher on 1.7.1989, their pay on 1.7.1989, shall - be fixed in the pay scale of rs. .....

J.D. Vora Vs. State of Gujarat

Court : Gujarat

Reported in : (2002)4GLR3442

..... now, so far as the petitioners are concerned, it has been argued that the respondent is actually functioning and making payment of salary and allowances to its employees. ..... it is again stated by the petitioners that the said officer had no jurisdiction to alter the service rules and, therefore, the rules relating to payment of travelling allowance to the petitioners could not have been amended by the said officer of the respondent corporation. ..... this is a petition filed by the petitioners above named for appropriate writ, order or direction, under article 226 of the constitution of india declaring that the office order dated 2.3.1988 of the dy.general manager, office order dated 16.9.1989 of the general manager and order dated 11.8.1992 of the company secretary of the gujarat dairy development corporation amending the t.a. ..... learned advocate for the respondents has contended that the respondentunit has been declared sick unit under the sick industrial (special provisions) company act, 1985 by the bifr in case no.607/94 and no financial burden be imposed upon the respondent. ..... the petitioners contended that the respondent corporation is a state within the meaning of article 12 of the constitution and, therefore, the respondent corporation is supposed to act in a fair and just manner. .....

C.W.S. (India) Limited Vs. Commissioner of Income Tax

Court : Supreme Court of India

Reported in : [1994]208ITR649(SC); JT1994(3)SC116; 1994(1)SCALE840; 1994Supp(2)SCC296; [1994]2SCR247

..... or indirectly in the payment of any salary to an employee or a former employee, or(ii) incurs any expenditure which results directly or indirectly in the provision of any perquisite (whether convertible into money or not) to an employee or incurs directly or indirectly any expenditure or is entitled to any allowance in respect of any assets of the assessee used by an employee either wholly or partly for his own purposes or benefit, then subject to the provisions of clause (b), so much of such expenditure or allowance as is in excess of the limit specified in respect thereof in clause (c) shall not be allowed as a deduction:provisos (1) and (2) - (omitted ..... the sub-section has been omitted altogether by direct tax laws (amendment) act, 1987 with effect from april 1, 1989.7 ..... with effect from april 1, 1963, as substituted by finance act, 1964, read as follows:40 amounts not deductible: notwithstanding anything to the contrary in sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head 'profits and gains of business or profession-(c) in the case of any company(iii) any expenditure incurred after the 29th day of february, 1964 which results directly or indirectly in the provision of any benefit or amenity or perquisite, whether convertible into money or not, to an employee (including ..... (ii) says that the word 'salary' in this clause shall have the meaning assigned to it in rule 2(h) of part-a of the fourth schedule to the act.5. .....

Yoshio Kubo Vs. Commissioner of Income Tax

Court : Delhi

..... of any perquisite (whether convertible into money or not) to an employee or incurs directly or indirectly any expenditure or is entitled to any allowance in respect of an asset of the assessee used by an employee either wholly or partly for his own purposes or benefit, then, subject to the provisions of clause (b), so much of such expenditure or allowance as is in excess of the limit specified in respect thereof in clause (c) shall not be allowed as a deduction: the sub-section was amended later in certain respects and was omitted altogether by direct tax laws (amendment) act, 1987 with effect from 1-4- 1989.20. ..... for paying any income chargeable under the head "salaries" shall, at the time of payment, deduct income-tax 61[***] on the amount payable at the average rate of income-tax 62[***] computed on the basis of the rates in force for the financial year in which the payment is made, on the estimated income of the assessee under this head for that financial year (1a) without prejudice to the provisions contained in sub-section (1), the person responsible for paying any income in the nature of a perquisite which is not provided for by way of monetary payment, referred to in clause (2) of section 17, .....

Kusum Lata Ujalayan Vs. Joint Director of Education and ors.

Court : Allahabad

Reported in : (2002)3UPLBEC2665

..... education act, 1921 (as amended up to date) and the provisions of payment of salaries act, u.p ..... by section 7 of the amending act, chapter iii containing section 12 was inserted which lays down procedure of selection by promotion and contemplates that there shall be a selection committee consisting of regional joint director of education-chairman; seniormost principal of government inter college in the region-member and concerned district inspector of schools-member ..... service commission rules, 1982 and other amending act and provisions (without referring to specific amending act or rules).15. ..... section 1(2) of the said amending act reads 'it shall be deemed to have come into force on april ..... is further ordered that in case the writ petition is ultimately dismissed as against the petitioner, she shall refund the entire amount received by her by virtue of the said interim order dated 18.5.1989 (annexure-2 to the writ petition). ..... 2 and 3 shall allow the petitioner to join the institution as teacher in the c.t. ..... the manager of the institution vide letter dated 7.6.1989 (annexure-3 to the writ petition) addressed to the petitioner written with reference to her application along with aforementioned interim order dated 18.5.1989, informed that she should join the college immediately as assistant teacher in ..... of 1989 in which the learned single judge passed interim order on the application of the petitioner directing that subject to any further orders passed by this court, the respondent nos .....

Commissioner of Income-tax Vs. U.P. Sales and Service Ltd.

Court : Allahabad

Reported in : [2006]281ITR203(All)

..... (the above proviso has been omitted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989).section 37(1) any expenditure (not being expenditure of the nature described in sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head 'profits and gains of business or profession'.6. ..... the commissioner of income-tax (appeals) allowed the said amount on the ground that the incentive bonus was by way of additional salary linked with the productivity and efficiency of the workers. ..... 74,343 by way of bonus to its employees which was calculated at 20 per cent, of the salary and in addition to that bonus a sum of rs. ..... the assessing authority was of the view that the bonus and the incentive bonus both should be considered together for watching the limit of 20 per cent, allowable under the payment of bonus act. ..... both the authorities have held that the amount was paid at figures varying from 10 per cent, to 19 per cent, of the salary depending on the performance appraisal of each employee on time scale and it was by way of additional salary linked with productivity and efficiency of workers and not linked with the profit.5. .....

M. Ramachandra Raju, Former Judge of the A.P. High Court Vs. the Accou ...

Court : Andhra Pradesh

Reported in : 1991(3)ALT413

..... at that stage, the act was amended by the act 38 of 1986 raiding the salaries and pension payable to the high court judges with effect from 1-11- ..... to whom this part applies and who has retired on or after the commencement (26-8-1986) of the high court and supreme court judges (conditions of service) amendment act, 1986, the foregoing provisions of this part shall have effect subject to the modifications that-(i) in paragraph 2-(a) in clause (b) for the figures '700' and '3,500' the figures '1,600' and '8,000' shall respectively be substituted;(b) after clause (b) the following proviso shall be inserted namely:-'provided that the pension under clause (a) and the additional pension under clause (b) together shall in no ..... in the light of the judgment of the supreme court, the government of india issued a circular dated 29-4-1985 to compute the pension in accordance with the aforesaid judgment of the supreme court and even past cases may be revived and pension re-fixed wherever necessary and arrears of pension may be allowed from the date of the pension became ..... in the circumstances of the case, it cannot be said that there has been any deliberate delay on the part of the respondents in permitting the petitioner to opt afresh for determining the pension and payment of arrears ..... the present writ petition was filed on 19-12-1989 complaining that the petitioner was not being given the pensionary benefits as calculated under part-iii and in accordance with the law declared by the supreme .....

Deputy Commissioner of Vs. Vickers Systems International

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)87ITD182(Mum.)

..... not exceed the amount of bonus payable under that act: provided further that the amount of the bonus (not being bonus referred to in the first proviso) or commission is reasonable with reference to- (b) the profits of the business or profession for the previous year in question; and it is pertinent to note that the first proviso and second proviso were omitted by the direct tax laws (amendment) act, 1987, with effect from 1-4-1989 ..... section 36(l)(ii) reads as under :- 36(1) the deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income referred to in section 28- (ii) any sum paid to an employee as bonus or commission for services rendered, where such sum would not have been payable to him as profits or dividend if it had not been paid as bonus or commission: provided that the deduction in respect of bonus paid to an employee employed in a factory or other establishment to which the provisions of the payment of bonus act, 1965 apply shall ..... it was further stated that as the amount did not exceed 2096 of the salary, this is also allowable under section 36(l)(ii) of the act. .....