Collector, such
transfer is invalid. In other words, sub section (2) of
section 50B does not lay down that any transfer of land in
contravention ... Lands Act, 1948
was invalid u/s 43 (2) thereof. Section 43 (1) and (2) are
paramateria with section 50B
Maharashtra Ordinance No.VII of 2025. By this amendment, Section 50B is
sought to be introduced and in the Statement of Objects and Reasons ... Admittedly, the learned District Judge did not have the benefit of Section
50B of the Maharashtra Public Trust Act, since the impugned order is dated
Maharashtra Ordinance No.VII of 2025. By this amendment, Section 50B is
sought to be introduced and in the Statement of Objects and Reasons ... Admittedly, the learned District Judge did not have the benefit of Section
50B of the Maharashtra Public Trust Act, since the impugned order is dated
Maharashtra Ordinance No.VII of 2025. By this amendment, Section 50B is
sought to be introduced and in the Statement of Objects and Reasons ... Admittedly, the learned District Judge did not have the benefit of Section
50B of the Maharashtra Public Trust Act, since the impugned order is dated
Maharashtra Ordinance No.VII of 2025. By this amendment, Section 50B is
sought to be introduced and in the Statement of Objects and Reasons ... Admittedly, the learned District Judge did not have the benefit of Section
50B of the Maharashtra Public Trust Act, since the impugned order is dated
situation it is evident that prior to the insertion of
Section 50B into the provisions of the Income Tax Act, 1961 in a case
such ... 2013 18:09:04 :::
14
thirty-six months. Sub-section (2) of Section 50B provides that in
such case the net worth of the undertaking
facts and in the circumstances of the case, the refund under Section 50B of the Estate Duty Act, 1953, not having been determined on each ... herein) were allowed a refund of Rs. 3,15,287 under Section 50B of the Estate Duty Act.
3. The Wealth-tax Officer took
that the words 'amount of tax so paid' in section 50B of the Estate Duty Act, 1953, mean the difference between ... this behalf, it is desirable to refer to the provisions of section 50B of the Estate Duty Act. The section reads thus :
"Where
working as requisitioned by the AO as per
the provisions of section 50B of the long term capital gains on the
transfer ... exchange and not sale. Consequently
neither the provisions of section 2(42C) nor section 50B were
applicable.
13. This brings us to the impugned notice
Kamat also raised a
contention that under the provisions of Section 50B of the Major
Port Trusts Act, 1963 the applicant would be liable ... challenge this order then even the contention of the applicant
regarding section 50B of the Major Port Trusts Act, 1963 be kept
open for them
