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In Re: Sr. Abaya

Court : Kerala

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Sections 2, 133, 145, 154, 154(3), 155, 156, 156(1), 156(3), 157, 157(1), 158, 159, 161, 173, 173(2), 173(4), 173(8), 190, 207, 207A, 207A(4), 208, 209, 251A(2), 251A(3), 310, 319, 319(1), 482, 539, 556 and 559B; Constitution of India - Article 227; Companies Act - Sections 3; Information Technology Act, 2000

Reported in : 2006CriLJ3843; 2006(2)KLT1001

Act. Section further clarifies that the expression 'electronic records' shall have the meaning assigned to it in the Information Technology Act, 2000. A strictly scientific and logical definition of the term 'evidence' is hardly possible by exclusion of facts. Judicial … Girish that in view of the provisions contained in Section 159 Cr.P.C., the Magistrate can conduct local inspection. Chapter XII which contains Sections 154 to 176 Cr.P.C. deals with the procedure to be followed by the Police … body was extricated from a well situated near the hostel. Crime No. 187/92 under the caption 'unnatural death' was registered by the Kottayam West Police.

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 … Rs. 20 lakhs, the deduction shall be restricted to Rs. 20 lakhs." 18. It may be observed that the views expressed by the Institute are … 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

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 … 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 … 105 TTJ (Del) 198 : (2006) 102 ITD 189 (Del), Tribunal held that noncommunication of the reasons

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 … that Writ Petition (Civil) No.494 of 2012 & c onnected matters Page 18 of 567 right to privacy is not a fundamental right, which was

Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

1962 Precedent Interpreting ‘day’ and ‘date’ Notification under Section 8A of the Customs Tariff Act General Clauses Act Information Technology Act, 2000 Effect of notifications issued in e-gazettes Retrospectivity Summation 6 PART A1A2Leave granted. The aftermath of Pulwama A terrorist … Section 8A of the Customs Tariff Act 1975.3 By this notification, a new tariff entry was introduced in Chapter 98 of Section XXI in the following terms: (1) “9806 00 00 (2) All goods originating in or … arrival of the goods and the filing of the IGM was before 18:00 hours on 16 February 2019. The First respondent filed bill of entry

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 … his arguments further he relied on some of the following decisions : 18. In that case certain gifts were found to have been received from … 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

Subhash Chand Chopra Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)1087

a result of search or requisition of books of account or other documents and such other materials or information as are available with the AO and relatable to such evidence." 7. We, after considering the above provisions, … AO and the material pointed out by parties in their paper books.6. Chapter XIV-B starts with s, 158B and provides the definition of "block period" … to 1996-97 upto the period 13th Oct., 1995, passed under Section 143(3) r/w Section 158BC of the IT Act.2. Since large number of issues are involved in this appeal, therefore, it is necessary to reproduce all the … Bank of Baroda. According to the enquiries, for the draft Nos. 0005745, 20005754 which were purchased by the assessee from Bank of India and draft … of certain entries in the bank a/c. No. 1869 in Vijaya Bank, Saharanpur, by holding that this

Swami Ramdev & Anr. Vs.facebook, Inc. & Ors.

Court : Delhi

Subject : Right to Information

publisher of the same is liable for defamation. The Defendants are seeking protection under Section 79 of the Information Technology Act, 2000 (hereinafter ‗the Act‘) on the ground that they are intermediaries. Since they claim that their role is that … Swami Yoganand, the key associate of the petitioner, it is contended by the petitioner that through the said chapter which reads to the effect … it has been insinuated against the petitioner that he had something to … has to be in the narrowest terms. Rejoinder submissions by the Plaintiffs 18. In rejoinder submissions, Mr. Darpan Wadhwa, ld. Senior Counsel submits that the

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 … Cantt, Lucknow for the offences punishable under Sections 265, 267, 420, 34, 120-B of the Indian Penal Code, 18601 and Sections 3/7 of the Essential Commodities Act, 19552 in respect of short delivery of petrol and diesel

Snapdeal Private Limited Vs. State Of Karnataka

Court : Karnataka

Subject : Land Acquisition

regional, national and international brands and retailers. 4.2. Snapdeal is ‘intermediary’ as defined under Section 2(1)(w) of the Information Technology Act, 2000 (hereinafter referred to as the ‘IT Act’). An Crl.P. No.4676 of 2020 6 & Crl.P. No.4712 of 2020 … cosmetic]., except under, and in accordance with the conditions of, a licence issued for such purpose under this Chapter: Provided that nothing in this section shall apply to the manufacture, subject to prescribed conditions, of small quantities … in both the matters and certain others for alleged violation of Section 18(c) of the Drugs and Cosmetics Act, 1940 punishable under Section 27(b)(ii) of