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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 … itself. It is thus argued that the block assessment order passed on 21st April, 1999, is beyond the time-limit and hence invalid. In support of

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.

Sharda Educational Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2006)99TTJAgra212

business interests, savings and have also contributed their personal earnings to set up Hindustan College of Engineering and Technology, Hindustan College of Management and Hindustan College of Computer Sciences under the appellant trust which have provided a … who dismissed the assessee's appeals by his consolidated order dt. 3rd Nov., 2000. Since both the appeals arise out of the consolidated order of the … property viz., colleges is exempt from income-tax under Chapter III of the IT Act. The exemption of … the appellant craves leave to add, amend, alter or withdraw any ground of appeal.3. The parties were heard first with respect to the request for raising additional grounds and since the learned Departmental Representative did not raise … not properly appreciated that the requirements of Section 275 of the IT Act have not been fulfilled as the penalty proceedings have been initiated on … processed under Section 143(1)(a) of the Act on 21st March, 1991 and 23rd Sept., 1991, respectively. Subsequently,

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 … & which sold Price Exercise Options sale (in US$) (in US$) Price1. 21.6.1994 53.38 Average of high 1000 11.3.1998 68 & low price at 18.

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

Deputy Commissioner of Income Tax Vs. Oriental General Insurance Co.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)300

this appeal the assessee has claimed following reliefs : (iii) Deduction under Chapter VI-A be further allowed at Rs. 1,78,043.12. During the course of hearing … of the learned CIT(A)-m, New Delhi, and learned CIT(A)-XXI, New Delhi, dt. 21st July, 1998 and 31st July, 2000, in the case of the assessee … common in all these three appeals filed by the Revenue for asst. yrs. 1984-85, 1982-83 and 1983-84. We first take the second issue relating to the reserve for doubtful debts.It is seen that identical issue has been … is received. Shri V.S. Rastogi, advocate, who appeared on behalf of the assessee agreed to this course of action. Accordingly, we dismiss Revenue's appeals in ITA Nos. 5035/Del/1998 and 3910/Del/2000 with full liberty to the Revenue to

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 … accordingly, disposed of, as above. …..………………………J.(K.S. Radhakrishnan) ………………………….J.(Vikramajit Sen) New Delhi, April 21, 2014.

Dr. Tera Chinnapa Reddy, S/O Late T. Ped Vs. the Govt. of A.P. Rep., b ...

Court : Andhra Pradesh

Subject : Education

secretary to the 3rd respondent filed a complaint before the C.I.D Hyderabad, under Section 55- A(a)&(b) of the Information Technology Act and Sections 189 and 507 IPC, which was registered as Crime No.50 of 2012; he was arrested on … an office, enumerated under Section 199(2) Cr.P.C, when an offence falling under chapter XXI IPC is alleged to have been committed against him in respect … 18) 1984 CRL.L.J.499 19) AIR1937Nag 123 : 38 Cri LJ43320) 2002 CRL.L.J.1694 21) (1951) 342 US9822) (2003) 4 SCC57923) (1988) 4 SCC5924) AIR1970Madras 63 25) … rule of law. Prosecutors are expected to behave impartially. (Report of the Criminal Justice Review in Northern Ireland, 2000).Prosecutors are gatekeepers to the criminal justice process as stated by Avory J in R v. Banks 1916 (2)

Sibi vs State of Kerala

Court : Kerala

any dispute that the provisioncontained in Sec.118(d) of the Kerala Police Act, 2011, along with Sec.66A of the Information Technology Act, 2000, has already been struck down by the Apex Court in its celebrated decision in Shreya Singhal v. Union … view of the statutory bar contained in Sec.199 of the Cr.P.C. which stipulates that the offenses contained in Chapter XXI of the IPC which is also inclusive of the offences as per Sects. 500 & 501 of … Sec.199 of the Cr.P.C. which stipulates that the offenses contained in Chapter XXI of the IPC which is also inclusive of the offences as per

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