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Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

Subject : Right to Information

be deemed to be “electronic record” and “sensitive personal data or information”, and the provisions contained in the Information Technology Act, 2000 (21 of 2000) and the rules made thereunder shall apply to such information, in addition to, and to … by the Central Government.” Writ Petition (Civil) No.494 of 2012 & c onnected matters Page 30 of 56729) Chapter II of the Act deals with enrolment. Section 3 in this Chapter entitles every resident to obtain the … (PDS) databases should be taken up in a phased manner. On June 11, 2007, at the final stage of the project, a presentation on the

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)83ITD111(Kol.)

the search was deferred for a collateral purpose. In the instant case, in the absence of any definite information about the actual state of affairs, we are not in a position to come to the conclusion which … in which it was held that once the search is complete under Chapter XIV-B of the IT Act all additions should be made only in … the CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took place in the premises of the assessee-company on 22nd Jan., 1997 … the parties stipulated making of security deposits of the amount of Rs. 11,20,000 by the assessee with each of the above-two purchaser-cum-lessors in respect of

Assistant Commissioner of Income Vs. Yokogawa India Ltd.

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)111TTJ(Bang.)548

the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter; 11. Section 10A inserted by Finance Act, 2000 w.e.f. 1st April, 2000 mentions the deduction of such profits and … 3 divisions: 7. The software service division is registered as a Software Technology Park Unit with STPI. The software service division is making profits and … its inception, Section 10A excluded certain incomes from being charged to tax. Section 10A was substituted by Finance Act, 2000 w.e.f. 1st April, 2001. In the substituted section, a deduction of the profits derived by the undertaking from … ought to have held that as the 'total income' has to be first computed before allowing the deduction under Section 10A, the losses from the

Amarjit Singh Bakshi (Huf) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)263ITR75(Delhi)

The effective hearing in both these cases were started on 5th Oct., 2000 and finally they were completed on 1st June, 2001.Detailed arguments were put … regular assessment will be separate and apart from the block assessment under Chapter XIV-B. The assessee was required to explain the sources of payment of … a further opportunity was given to the assessee.A copy of Annexure A-3 was given to the assessee. Some informations were received from the bank. An extract of those informations were also given to the assessee for filing … two appeals by two assessees against the assessment order under Section 158BD r/w Section 113 of the IT Act, 1961 for the block period i.e., from asst. yrs. 1987-88 to 1997-98 (up to 6th Nov., 1996).These two … the assessment order under Section 158BD r/w Section 113 of the IT Act, 1961 for the block

The State of Uttar Pradesh Vs. Aman Mittal

Court : Supreme Court of India

Subject : Right to Information

acts are enumerated in Section 43. The said enactment also makes certain acts punishable and Chapter-XI of the Information Technology Act 2000 enumerates such acts. The same acts which are enumerated in Section 43 of the enactment which would invite … 10 (2017) 2 SCC1811 Criminal Writ Petition No.4361 of 2018 decided on October 26, 2018 12 IT Act 11 certain provisions from the applicable statutes may be reproduced hereunder: “THE LEGAL METROLOGY ACT, 2009 2(g). "Legal Metrology"

Datamatics Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)110ITD24(Mum.)

under Section 148 was issued to the assessee only on 27th Dec, 2000, and the assessee filed its revised returns within the time allowed by … is no bar to allow deduction under two sections forming part of Chapter VI-A, in respect of same receipts.It was submitted, deduction under Section 80HHE … (India) Ltd. v. ITO (2003) 179 CTR (SC) 11 : (2003) 259 ITR 19 (SC), although the … doubtful advances given to the employees who were sent abroad on company's project but left the company without informing.Such advances could not be recovered and the assessee was forced to write off. This is a loss incidental … v. ITO (supra), the Hon'ble Supreme Court held : "when a notice under Section 148 of the IT Act, 1961, is issued, the proper course of action for the noticee is to file the return and if

Manoj Oswal Vs. the State of Maharashtra, Through Sr.P.i and Another

Court : Mumbai

Subject : Right to Information

Branch, Pune alleging offences punishable under Section 500 of the Indian Penal Code and Section 66A of the Information Technology Act, 2000. 4 The complaint alleges that one Prataprao Govindrao Pawar is Chairman of M/s Sakal Papers Private Limited. This … the meaning assigned to it in section 25 of the Indian Penal Code (45 of 1860).” 29 Therefore, Chapter XI terms the acts covered in each of the provisions therein as offences and which are punishable. These … It is alleged that there was function organized on 20.09.2011 to celebrate 114th Birth Anniversary of Dr.Nanasaheb Parulekar. That programme was organized at Balgandharva Rangmandir,

S.S. Gems International Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Danchand Ghodawat (2000) 247 ITR 448 (Bom) on the plea that under Chapter XIV-B, the AO could not refer the valuation of assessee's house property … as a result of search or requisition of books of account or documents and such other material or information as are available with the AO. In this step, the emphasis is on the total income and the … DVO's report and the DVO's report is more detailed and exhaustive.The learned authorised representative contends that such an action of the learned CIT(A) is erroneous inasmuch as no estimation can be done under block assessment scheme. Reliance … house-tax placed at paper book pp. 55 to 58 and 83 to 114, the ADI referred the matter to the Valuation Cell for determining cost

Farrukhabad Investment (i) Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)85ITD230(Delhi)

the order of the CIT(A) dt. 18th July, 2000, sustaining the penalty under Section 271D of the IT Act for asst. yrs. 1992-93 to 1995-96, 1997-98 and 1998-99 and against sustaining penalty under Section 271E of the … of the assessment order. The CIT(A) also noted that even if the CA of the assessee did not inform the assessee that the acceptance of loans/deposits in cash beyond limit and refund the deposits in cash beyond … notes to the sections of a statute and the title of its Chapters cannot take away the effect of the provisions contained in the Act...." … penalty under Section 271E of the Act for asst. yr.1996-97 to Rs. 11,12,936. The Revenue accepted the findings of the CIT(A). Consequently, the AO issued

Abn Amro Bank Nv Vs. Assistant Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2006)280ITR117(Kol.)

conditions of Section 40(a)(i) being met, the assessee having not deducted tax at source under Section 195, under Chapter XVII-B on payments of interest to non-resident, the assessee's claim for deduction of said payment of interest as … under Section 195 and thereby made itself liable for payment under Section 201 of the Act.3. We shall first take the case of ABN Amro Bank. The assessee-bank in this case is incorporated in Netherlands with a … tax in India and would be governed by the provisions of Section 115A of the Act. If the Double Taxation Avoidance Agreement with the country