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Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)546

High Court or Special Benches of Tribunal should be communicated to this centre every fortnight so that this information is available to all other charges, and there is uniformity in the approach of the Department in different … raised by the respondent-assessee, the Tribunal vide its order dt. 25th Sept., 2000 recalled the ex parte order passed by it on 18th Nov., 1999.4. … specified therein, relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the assessee has failed to comply with … Feb., 1990. The AO in exercise of the power vested in him under Section 143(3) of the IT Act, 1961 (hereinafter referred to as the 1961 'Act'), vide his order dt. 28th Dec, 1990, determined the income-tax … respondent-assessee submitted a return for the asst. yr. 1988-89, declaring its income at Rs. 76,257, on 6th

U.A.E. Exchange Centre Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 5, 5(2), 9(1), 90, 90(2), 131, 139, 148, 245Q(1), 245N, 245O, 245P, 245Q, 245R, 245R(1), 245R(6), 245S, 245T, 245U, 245U(2) and 245V; Finance Act, 1993; Evidence Act; Code of Criminal Procedure (CrPC) , 1973 - Sections 193, 195 and 228; Indian Penal Code (IPC) - Sections 196; Constitution of India - Articles 136, 226 and 227; Code of Civil Procedure (CPC) , 1908

Reported in : (2009)223CTR(Del)250; [2009]183TAXMAN495(Delhi)

the front office functions of Morgan Stanley & Co., a non-resident, in fixed income and equity research and information technology enabled services such as data processing support centre, technical services and reconciliation of accounts being back office operators … objection of the respondent5. The provisions for advance ruling are contained in Chapter XIX-B of the Act, which was introduced in the Act, by virtue … CTR (AAR) 467- Ed.] pursuant to an application made by the petitioner under Section 245Q(1) of the IT Act, 1961 (hereinafter referred to as 'the Act').2. In the application filed under Section 245Q(1) of the Act by … 19th July, 2004 under Section 148 of the Act for asst. yrs. 2000-01, 2001-02, 2002-03, 2003-04 respectively. The petitioner, being aggrieved by the action of … petitioner under Section 245Q(1) of the IT Act, 1961 (hereinafter referred to as 'the Act').2. In the

Assistant Commissioner of Income Tax and anr. Vs. J.C. Augustine and a ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245B, 245BA, 245C, 245D, 245D(1), 245D(2), 245D(4), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245F, 245F(2), 245F(3) and 245J; Finance Act, 1987

Reported in : (2007)211CTR(Ker)377; [2007]293ITR26(Ker); 2007(2)KLJ762; 2007(4)KLT70

common judgment of the learned single Judge in OP Nos. 1798 of 2000 and 12979 of 2003 and Writ Petn. (C) No. 9866 of 2004 … sought to justify the impugned order passed by the learned single Judge.10. Chapter XIX-A of the Act provides for settlement of cases. Section 245A contains … notice/order dt. 9th Feb., 2004 by the Secretary to the Settlement Commission cancelling the instalment facility granted and informing the assessee that the AO is free to take action as per the provisions of Section 245D(2D) to … additional income disclosed by the assessee.3. After completion of the assessment proceedings by the authorities under the IT Act ('Act' for short), the assessee had filed an application before the Settlement Commission under Section 245C of the … is an income-tax assessee. For the asst. yrs. 1990-91, 1991-92 and 1992-93, the AO had completed the

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 … 1. This appeal by the assessee for asst. yr. 1992-93 is directed against the order of CIT(A), Udaipur dt. 21st July, 1994,

income Tax Officer Vs. A.J. Dhanapal (Huf)

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2006)99ITD317(Chennai)

: Order of Chief CIT in C. No. CCA-105(96)/CBE/1996-97, dt. 24th Aug., 2000. Giving effect to the order of Chief CIT, Chennai, in CCA 105(96)/CBE/1996-97, … any, on the refund in pursuance of the order of these sections. Chapter XIX of the IT Act prescribes the refunds where the person is … the CIT(A), the Revenue is now before us in second appeal.3. The learned Departmental Representative, Shri A. Dhanraj, first of all argued that the order passed by the Chief CIT on waiver of interest under Sections 234A, … the appeal as the order of waiver of interest under Sections 234A, 234B and 234C of the IT Act, 1961, by the Chief CIT is not appealable under Section 246A of the Act and whether the assessee … Nov., 2003 and the relevant assessment year is 1993-94. The two inter-connected issues raised by the Revenue

Commissioner of Income Tax Vs. Vysya Bank Ltd. and anr.

Court : Karnataka

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 245C, 245C(1) and 245D(1A)

Reported in : (2005)198CTR(Kar)450

the order dt. 11th Dec., 2000 passed by the Settlement Commission functioning under Chapter XIX-A of the IT Act, 1961 (for short 'the Act'), an order which is at an intermediate stage and even during the pendency … determination of the application on merits and the CIT if at all can join issue with providing such information at that stage and it is not necessary that the CIT should be permitted to raise a preliminary … by the Settlement Commission functioning under Chapter XIX-A of the IT Act, 1961 (for short 'the Act'), an order which is at an intermediate stage

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 … 04, 2006, to collate the National Population Register under the Citizenship Act, 1955 and the Unique Identification Number project of the Department Writ Petition (Civil)

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

Court : Supreme Court of India

Subject : Land Acquisition

(Care and Protection of Children) Act, 2015, the Protection of Children from Sexual Offences Act, 2012 and the Information Technology Act, 2000. According to them, since these statutes already protect the privacy rights of individuals, it is unnecessary to read … of the human personality and that these international covenants need to be read into the 5 fundamental rights chapter of the Constitution. Also, according to them, the right to privacy should be evolved on a case to … Sharma and others v. Satish Chandra, District Magistrate, Delhi, and 4 others, 1954 SCR1077 was by a Bench of 8 learned Judges of this Court.3.

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

a permanent establishment [“PE”]. in India. 1816. Shri S. Ganesh, learned Senior Advocate appearing on behalf of Sonata Information Technology Ltd. in C.A. Nos. 8737-8941/2018, submitted that to comprehend the nature of a licence, one would have to … 2001 (14 of 2001), sec. 4(ii), for “sub-clauses (i) to (v)” (w.e.f. 1-4-2002). 18 Substituted by the Finance Act 2000 (10 of 2000), sec. 4, for Explanation 3 (w.e.f. 1-4-2001). Explanation 3 before substitution, stood as under: “Explanation … 80(b) (w.e.f. 1-6-2003). 35 tax in accordance with the provisions of this Chapter on the sum paid to a payee or on the sum credited … to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons to

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 … 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