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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 … Board of Direct Taxes vide its Circular No. 740 (F. No.500/99/94-FTD), dt. 17th Aug., 1996 has also clarified the position in this regard. The said

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2005)96TTJ(Bang.)211

Explanation to Section 80HHE of the IT Act, 1961 (43 of 1961), the CBDT hereby specifies the following information technology enabled products or services, as the case may be, for the purpose of said clauses, namely : includes … even though tax was deducted at source and remitted in accordance with Chapter XVII-B read with the IT Rules." 14.1 On the issue of allowing … objections of the Revenue.We find that the Annex. 4 commencing from pp. 177 to 180 extracted hereunder List of industrial undertakings in Software Technology Parks/Electronic … Systems Division, STPK/G175/97- 18-11-1997 1999-2000 1999-2000Chennai 111, Mount Road, 98/2761 Guindy, Chennai-600Pune Wipro Ltd., CTS, 685/2B STP/P/VIII(A) 10-3-2000 2000-01 2000-01Gurgaon Wipro Ltd., Flat No.201, PCMG/PSE/5 19-3-2000 2000-01 2000-01Mysore -- -- -- 2000-01 2000-01__________________________________________________________________________________________ was filed by the

Assistant Commissioner of Income Vs. Norasia Lines (Malta) Ltd.

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2007)292ITR31(Coch.)

such shortfall is on account of increase in the rate of surcharge under Section 2 of the Finance Act, 2000 (10 of 2000), as amended by the Taxation Laws (Amendment) Act, 2000 (1 of 2001), and the assessee … year immediately following that financial year, such income being hereafter in this Chapter referred to as "current income." 208. Conditions of liability to pay advance … proceedings under Section 154 of the IT Act is justified? In order to decide this controversy, we must first consider the scheme of Section 172, other relevant provisions and circulars which are as under: 172 Shipping business … of the case, if the non-resident assessee's case is covered under Section 172(1) and subsequently he opted for the assessment to be made of his

Aruna Kashinath Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

records, documents and all electronic records pertaining to the aforesaid contraventions and violations of the provisions of the Information Technology Act, 2000 as amended using computers, computer systems, computer networks, computer resources and communication devices of the respondents as well … Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any … means the Controller of Certifying Authorities appointed under sub-section (1) of section 17. Clause (n) of Section 2 of the IT Act defines the Cyber

Mascon Global Limited Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

records, documents and all electronic records pertaining to the aforesaid contraventions and violations of the provisions of the Information Technology Act, 2000 as amended using computers, computer systems, computer networks, computer resources and communication devices of the respondents as well … Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any … means the Controller of Certifying Authorities appointed under sub-section (1) of section 17. Clause (n) of Section 2 of the IT Act defines the Cyber

Mandvi Co-op. Bank Ltd. Vs. Nimesh B. Thakore

Court : Supreme Court of India

Subject : BankingCriminal

Acts : Negotiable Instruments Act, 1881 - Sections 138 to 142 and 143 to 147; Negotiable Instruments (Amendment and Miscellaneous Provisions) Act, 2002; Negotiable Instruments Laws (Amendment) Act, 1988; Information Technology Act, 2000; Evidence Act, 1891 - Sections 113A, 137 and 165; Code of Criminal Procedure (CrPC) , 1973 - Sections 251, 254, 262 to 265, 273, 294, 296, 296(2), 315, 316 and 482; Indian Penal Code (IPC), 1860 - Sections 137 and 498A; Constitution of India - Article 20(3)

Reported in : 2010(1)BomCR614; JT2010(1)SC259; 2010(I)OLR(SC)306; 2010(1)SCALE188; (2010)3SCC83; [2010]98SCL139(SC); 2010(1)LC454(SC)

imprisonment for a term exceeding one year and amount of fine exceeding five thousand rupees;(x) to make the Information Technology Act, 2000 applicable to the Negotiable Instruments Act,1881 in relation to electronic cheques and truncated cheques subject to such modifications … and a second time by the Negotiable Instruments (Amendment and Miscellaneous Provisions) Act, 2002. The first amendment inserted Chapter XVII in the Act, comprising Sections 138 to 143. Section 138 made, for the first time in the … Instruments (Amendment and Miscellaneous Provisions) Act, 2002. The first amendment inserted Chapter XVII in the Act, comprising Sections 138 to 143. Section 138 made, for

Indian Bank Association and ors. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Land Acquisition

for a term exceeding one year and amount of fine exceeding five thousand rupees; (x) to make the Information Technology Act, 2000 applicable to the Negotiable Instruments Act,1881 in relation to electronic cheques and truncated cheques subject to such modifications … pending under Section 138 of the Negotiable Instruments Act, 1881. Petitioners submit that, in spite of the fact, Chapter XIV has been introduced in the Negotiable Instruments Act by Section 4 of the Banking, Public Financial Institutions … Hon’ble Court.2. The first petitioner, which is an Association of Persons with 174 banks/financial institutions as its members, is a voluntary association of banks and

Steel Tubes of India Vs. Steel Authority of India

Court : Madhya Pradesh

Subject : Criminal

Acts : Negotiable Instruments Act, 1981; Banking Financial Institutions and Negotiable Instrument Laws (Amendment) Act, 1988; Negotiable Instrument (Amendment and Miscellaneous Provisions) Act, 2002 - Sections 143 to 147; Negotiable Instruments Act, 1881 - Sections 138 to 142; Bankers Books Evidence Act, 1891; Information Technology Act, 2000; Code of Criminal Procedure (CrPC) , 1973 - Sections 4, 5, 91, 143(3), 200, 259, 262 to 265 and 482

Reported in : I(2007)BC525; 2006CriLJ1988; 2006(1)MPLJ194

prosecution under the Negotiable Instruments Act, 1881. The other enactments i.e. the Bankers Books Evidence Act, 1891 and Information Technology Act, 2000 have also been amended by the Act No. 55 of 2002. The main aims and objects, for creation … Code of 1973 specific provision in this regard is prescribed i.e. Section 259. This provision is prescribed in Chapter 20 of the Code. Learned counsel has submitted that the application of the applicant has been turned down … Institutions and Negotiable Instrument Laws (Amendment) Act, 1988, wherein a new Chapter XVII was incorporated by Act No. 66 of 1983 with effect from 1-4-1989

Sri.Ambadi Krishna Menon vs the Principal Chief Commissioner of Income ...

Court : Kerala

such shortfall is on account of increase in the rate of surcharge under section 2 of the Finance Act, 2000 (10 of 2000), as amended by the Taxation Laws (Amendment) Act, 2000 (1 of 2001), and the assessee … any tax deducted or collected at source inaccordance with the provisions of Chapter XVII on any income which is subject to such deduction or collection … tax deducted or collected at source inaccordance with the provisions of Chapter XVII on any income which is subject to such deduction or collection and … section 115JAA [or section 115JD].]Explanation 2.-Where, in relation to an assessment year, an assessment is made for the first time under section 147 [or section 153A], the assessment so made shall be regarded as a regular assessment

K. Srinivasa Vs. Kashinath

Court : Karnataka

Subject : Criminal

Acts : Negotiable Instruments Act, 1881 - Sections 138 and 145; Code of Criminal Procedure (CrPC) , 1974 - Sections 200; Evidence Act, 1872 - Sections 3; General Clauses Act, 1897 - Sections 3

Reported in : 2005(1)ALD(Cri)13; IV(2005)BC497; 2004CriLJ4566; ILR2005KAR2890; 2004(7)KarLJ535

for a term exceeding one year and amount of fine exceeding five thousand rupees; (x) to make the Information Technology Act, 2000 applicable to the Negotiable Instruments Act, 1881, in relation to electronic cheques and truncated cheques subject to such … are as under :'The existing provisions in the Negotiable Instruments Act, 1881. namely, Sections 138 to 142 in Chapter XVII have been found deficient in dealing with dishonour of cheques. Not only the punishment provided in the … the Negotiable Instruments Act, 1881. namely, Sections 138 to 142 in Chapter XVII have been found deficient in dealing with dishonour of cheques. Not only