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Secure Meters Ltd. Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

yr. 1992-93 is directed against the order of CIT(A), Udaipur dt. 21st July, 1994, whereby he confirmed the action of AO in allowing deduction under ss. 80HHC and 80HHE (in Chapter VI-A) only after considering the brought … earlier also taken a similar view in its decision dt. 8th February, 2000 in ITA No. 667/Jp/1993 for asst. yr. 1986-87 in the case of … from 80HH to 80VV. He has contended that accordingly all brought forward losses will have to be deducted first before allowing relief of special deduction.6. In the rejoinder, the learned authorised representative of assessee has contended that

M/S Bandekar Brothers pvt.ltd. Vs. Prasad Vassudev Keni

Court : Supreme Court of India

Subject : Education

shall have the meaning assigned to it in clause (d) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000).” 10. Section 190 of the CrPC states that a Magistrate may take cognizance of any … CrPC and the IPC. 7 CrPC “190. Cognizance of offences by Magistrates.-(1) Subject to the provisions of this Chapter, any Magistrate of the first class, and any Magistrate of the second class specially empowered in this behalf … reference principally to its records the expediency of prosecuting the delinquent party.” 15 11. This section has been construed to be mandatory, being an absolute

Smt Latha Rajanikanth Vs. State Of Karnataka

Court : Karnataka

Subject : Land Acquisition

shall have the meaning assigned to it in clause (d) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000).” 46 23. At this stage, it is important to understand the difference between the offences … sections of CrPC and IPC. 13.1.CrPC “190. Cognizance of offences by Magistrates.-(1) Subject to the provisions of this Chapter, any Magistrate of the First Class, and any Magistrate of the Second Class specially empowered in this behalf … on accepting the private complaint, directed investigation to be conducted under Section 156(3) of the Cr.P.C., pursuant to which, an FIR was registered against the

Babros Machinery Mfrs. (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2003)84ITD91(Ahd.)

be considered as undisclosed income of the assessee for the purpose of Chapter XIV-B. It was pleaded that the reason for holding that the sales … is asst. yrs, 1986-87 to 1995-96 and 1st April, 1995 to 8th Sept., 1995.3. In respect of the first point of difference, the facts as noted by the AO are as under: "Undisclosed income for asst. yr. … the AO who is Dy. CIT(A) Special Range-2, Ahmedabad, under Section 158BD r/w Section 158BC(c) of the IT Act, 1961 for the Block Period asst. yrs. 1986-87 to 1995-96 and 1st April, 1995 to 8th Sept., 1995.2. … by the AO who is Dy. CIT(A) Special Range-2, Ahmedabad, under Section 158BD r/w Section 158BC(c) of the IT Act, 1961 for the Block Period

Mr. Parashuram D. Patil Vs. Asst. Commissioner of I.T.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

as provided Under Section 113 being part of undisclosed income assessed under Chapter XIV-B of I.T. Act or the same is subject to tax @ … portion of the Architect's letter [written to the assessee] dated 1-12-1989 is extracted below - This is to inform-you that as per our discussion, we have visited the Site thoroughly, bearing Land Survey No. 165 (Part), Kharigaon, … 1. This is an order under Section 255(4) of the Income-tax Act. The following question has been referred by Hon'ble Members of the Bench on account of difference of opinion … 113 The total undisclosed Income of the block period, determined under Section 158BC, shall be chargeable to tax at the rate of sixty percent.4. In

Vidit Kumar, Ram Krishan Agarwala Vs. Deputy Commissioner of Income Ta ...

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2005)95TTJAgra117

: "(1) Because the proceedings initiated under Section 132A of the Act are illegal as there was no information with the DIT, Kanpur, that the cash recovered by the police in three separate bags with three persons … separately, was explained cash in-their hands or not. The learned Dy. CIT, as per order dt. 14th Jan., 2000, came to the conclusion that the said cash was undisclosed income of the persons, namely, Shri Ram Krishan … 17 of assessee's paper book--Vol. 2.10. Thereafter, proceedings for block assessment under Chapter XIV-B of the IT Act, as is clear from para 5 of … AOP. (5) Because the AO has erred in charging interest under Section 158BFA(1) in the absence of any direction in the assessment order." 2. We

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

stock option by the assessee in the previous year relevant to asst. yr. 1998-99. In response, the following information was furnished by the assessee in regard to grant, exercise and sale of stock options:S.No Date Grant/ Basis … shares, was liable to tax as income from 'capital gains'. This sub-Clause (iii)(a) was deleted by the Finance Act, 2000 w.e.f. 1st April, 2001 and a new proviso to sub-Clause (iii) of Clause 2 of Section 17 was … the meaning of Section 17(2)(iii) and 'salary' taxable under head A of Chapter IV of the IT Act by virtue of Section 17(1)(iv) r/w Section … definition of perquisite and salary given in Section 17(2) and 17(1) and 15 of the IT Act and the judgment of the Bombay High Court

Assistant Commissioner of Income Vs. Jaipur Stock Exchange

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2007)108TTJ(JP.)393

from the total income is, for the purpose of the exemptions under Chapter III. The amount of depreciation debited to the accounts of the charitable … the assessee mainly for the reason that the assessee was allowed exemption under Section 11 for the very first year of the commencement of the activities of the assessee for the asst. yr.1988-89 by the Tribunal but … has erred in holding the assessee company as a charitable institution as per Section 2(15) of the IT Act, 1961 and directing the AO to treat the same accordingly.In ground No. 2, the Department is aggrieved that … learned CIT(A), dt. 14th July, 2003 for the asst. yrs. 1995-96 and 2000-01, respectively.The assessee has filed two cross-objections against these appeals.Since the issues in

E Trav Tech Limited vs Union of India & Anr.

Court : Delhi

Subject : Right to Information

2215/2026, W.P.(C) 2243/2026, W.P.(C)enabled service provider, and a licensed certified authority under Section 21 of the Information and Technology Act, 2000. It has been engaged in critical e-governance projects for the Government of India primarily in the form of … High Commissions. The RFPs provide for a two tier tender process consisting of technical bids and financial bids. Chapter XV: Selection of Bidders/Award of Contract, Clause B (II) (a) of the RFPs, specifically provided that the bidding … on: 17.02.2026Judgment delivered on: 10.03.2026Judgment uploaded on: As per Digital Signature~+ W.P.(C) 1562/2026 CM APPL. 7584/2026 CM APPL. 9785/2026 E TRAV TECH LIMITED .....Petitioner Through:

L.G. Electronics Inc. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)84TTJ(Delhi)1029

on 20th Aug., 1998, the Asstt.CIT, Delhi Circle 23(1), vide his letter dt. 28th Aug., 1998, sought certain information pertaining to the survey. On account of the survey carried out, it appears that the assessee got aware … the penalty in the instant case was levied only on 27th July, 2000, which is well beyond the prescribed time-limit under Section 275(5) of the … default of failure to deduct tax properly in terms of provisions under Chapter XVII-B of the Indian IT Act. You are, therefore, required to show … March, 2001; confirming the order of the AO who had imposed penalty under Section 271C of the IT Act. Except in Appeal No. 2925/Del/2001, which is for the asst. yr. 1998-99 and which has two additional grounds,