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1 - 10 of 13 (0.26 seconds)The Gujarat Value Added Tax Act, 2003
Section 14 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
Section 7 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
Section 5 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
New Delhi Municipal Committee vs Kalu Ram & Anr on 20 April, 1976
], Division Bench of this Court, relying
on the judgment of the Supreme Court in the case of
New Delhi Municipal Committee v. Kalu Ram [Supra]
observed that in the context of section 273A of the
Income-tax Act, the word "payable" would mean that
the assessee is liable to pay a particular sum as
penalty. Even if the liability to pay penalty is
discharged, it would not mean that he is not entitled to
get relief under section 273A.
Section 2 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
The Wealth-Tax Act, 1957
Garden Silk Weaving Factory, Surat vs Commissioner Of Income Tax,Gujarat, ... on 22 March, 1991
C/SCA/13170/2013 JUDGMENT
In case of Garden Silk Weaving Factory v.
Commissioner of Income-Tax, reported in [1995]
213 ITR 10 [Guj.
Commissioner Of Income-Tax vs Bawa Arjan Singh on 11 October, 1968
In the case of Commissioner of Wealth Tax v.
Arjan Singh, reported in [2002] 255 ITR 517 [Delhi],
Division Bench of Delhi High Court in the context of
Wealth Tax Act and the Income-tax Act observed that
the words "payable" and "chargeable" are not inter-
changeable and they carry different meanings. The
assets and property may be chargeable to tax but tax
may not be payable having regard to the exemption
provided for in the Schedule appended to the Act.