section and sub-sections (2-B), (2-C) and (4)] [ Substituted by Act 11 of 1983, Section 11, for " this sub-Section and sub-Sections ... application of the proviso to sub-section (1) of section 145 or sub-section (2) of that section or the omission by the assessee
this section or sub-section (1) of section 33A] [ Substituted by Act 10 of 1965, Section 8, for certain words ... section (1) or sub-section (1A),- (a) the amalgamated company shall continue to fulfill the conditions mentioned in sub-section (3) of section
relied upon English decisions based on this Section in interpreting Section 3 (2) and Section 33(2) of the Indian ... British India. In other words,, the charging Section ( Section 3 ) was enlarged by the provisions of Section 33 (2) . On the other hand
British India. In other words, the charging section (Section 5) was enlarged by the provisions of Section 33 (1). On the other hand ... machinery" section. The question is whether the first part of the section is also a machinery section or a charging section. As' already
Clause (c).
Therefore, the explanation to sub-section (6) of Section
17 , which defines “plant and machinery” is not applicable
to the Clause (d). Revenue ... conflict
between Section 17(5)(d) and Section 16(3) . He submitted that
Section 16(3) applies to “plant and machinery” and not to
“plant
British India. In other words, the charging section (Section 5) was enlarged by the provisions of Section 33 (1). On the other hand ... extending the operations of Section 41 of the Income Tax Act 1842. That section is not a charging section and only relates to the method
categories
specified in sub-section (2) of Section 32A .
Sub-section (2) describes such machinery, plant as also
ship or aircraft. Under sub-section ... machinery for these purposes. In the present case,
the person to whom the machinery is hired does use he
machinery for specified purposes under Section
Companies Act prior to taking steps to put into action the machinery of Section 46 of the Income-tax Act. The effect of the decision ... particular by Section 230 and Sub-section (2) of Section 232.
6. Before we turn to the more detailed consideration of Section
Bhatt, these facts show that the material section of the amending Act- Section 2 ,- which amended section 4 was enacted before the second Emergency ... which is a machinery section cannot be challenged unless the constitutional validity of section 3 which is the charging section is challenged
Section 42 . The first part of Section 42 appears to be a charging section, when read in connection with Section 4 , because Section 4 makes ... when once it is reallised that such machinery is additional to the ordinary machinery. If the additional machinery is adopted, its terms must be followed
