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Assistant Commissioner of Income Vs. Tea Agency Trading Centre

Court : Income Tax Appellate Tribunal ITAT Guwahati

Subject : Direct Taxation

Reported in : (2004)88ITD96(Gau.)

only. Further, Section 45(1A) was inserted in the Act w.e.f. 1st April, 2000, and the same was not applicable in the year under consideration. Hence, … of the provisions of Section 43(6)(c) r/w Expln. 4 in the same Chapter of the Act for arriving WDV of such assets which in this … losses for asst. yr. 1992-93 against the appellant's income for asst. yr. 1993-94." 2. In respect of the first ground of appeal, the relevant facts are as follows. The AO observed that the assessee has claimed Rs. … Rs. 29,48,511 was an additional benefit derived in the course of the business under Section 28 of the Act. In this view of the matter, be added Rs. 29,48,511 to the income of the assessee for the … as the Third Member. In his order dated 23rd. July, 2003, the Third Member concurred with 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 … submitted that the AO has estimated the profit at the rate of 23 per cent on the alleged unrecorded sales of Rs. 9,61,669 claimed to … 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.

First Global Stockbroking (P) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)115TTJ(Mum.)173

Mad 345, 346 [Constitution of India. Article 217(2)(b)] 'Has notice'. The words "has notice" mean has knowledge or information and not has received a formal notice. (17 CWN 440=16 CW 131= 151C 430) Has served on the … The brokerage receipts increased to Rs. 21.26 crores as on 31st March, 2000. This shows that business of the company has grown many folds in … is required to be issued for the purpose of proceeding under this chapter: Provided further that a person who has furnished a return under this … directors in Buffalo Networks (P) Ltd. having shareholding of 26 per cent (approx.) in the company.Search and seizure action under Section 132--A search operation under Section 132(1) of the IT Act was conducted at various offices and … starting from 1st April, 1990 and ending on 23rd March, 2001. According to the assessee the assessment

Deputy Commissioner of Income Tax Vs. Syncome Formulations (i) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)106ITD193(Mum.)

new Section 115JB from the asst. yr. 2001-02 onwards. This new provision has been introduced by the Finance Act, 2000. This section also retained the deduction available under Section 80HHC under Expln. (iv) provided under Section 115JB(1). In … prevail over Section 80AB or any other provisions of the Act under Chapter VI-A for the reason that Section 80AB has been given an overriding … eligible for deduction under Section 80HHC computed under Clauses (a), (b) or (c) of Sub-section (3) thereof. Hence, first it has to be determined whether the assessee is entitled to deduction under Section 80HHC. If he is

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

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 … & c onnected matters Page 19 of 567 (a) Order dated September 23, 2013 (two Judge Bench) “All the matters require to be heard finally.

Smt. Krishna Verma Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)107ITD1(Delhi)

the AO to ask the assessee to produce or cause to be produced accounts and documents and give information in writing and verified in the prescribed manner. In the present appeal, there is no quarrel that as … 1,01,33,700. The same was accordingly assessed vide assessment order dt. 30th June, 2000. 48. It is not in dispute that notice dt. 6th July, 1998 … Section 132 assumes jurisdiction to assess such person, invoke the provisions of Chapter XIV-B and deal with the matter under that Chapter. Jurisdiction to make … in Raza Buland Sugar Co.'s case (supra) has 23. It was his submission that the sanctity of … of issue of notice dt.12th Oct., 1999. Therefore, the initiation of the proceedings under Section 158BC of the Act on the basis of alleged notice dt. 12th Oct., 1999 is not valid being illegal and bad in

Arjun Panditrao Khotkar Vs. Kailash Kushanrao Gorantyal

Court : Supreme Court of India

Subject : Election

injustice.12. Shri Vikas Upadhyay, appearing on behalf of the Intervenor, took us through the various provisions of the Information Technology Act, 2000 along with Section 65B of the Evidence Act, and argued that Section 65B does not refer to the … an electronic form or micro film or computer generated micro fiche;” 18. Sections 65A and 65B occur in Chapter V of the Evidence Act which is entitled “Of Documentary Evidence”. Section 61 of 19 the Evidence Act … Bench in B.R. Gupta-I [Balak Ram Gupta v. Union of India, AIR1987Del 239]. would clearly indicate with regard to interpretation of the word “any” in

Vinod D. Gangwal Vs. State of Maharashtra and Others

Court : Mumbai

Subject : Land Acquisition

FIR is concerned, it alleges offence punishable under sections 188, 500, 501, 502, 66A and B of the Information Technology Act, 2000 and section 23(1)(2)(3) (4) of the Protection of Children from Sexual Offences Act, 2012. As far as that … the SCST Act are triable by a Court of Sessions. That is designated as the Special Court under Chapter â“ IV of the SCST Act. Therefore, the learned Judicial Magistrate, First Class has no jurisdiction to take

In Re Interplay Between Arbitration Agreements Under The Arbitration A ...

Court : Supreme Court of India

Subject : Arbitration

mean “signed” and “signature” and includes attribution of electronic record within the meaning of Section 11 of the Information Technology Act, 2000 (21 of 2000). 2011. Attribution of electronic records.-An electronic record shall be attributed to the originator- (a) if … to do, any instrument coming before him in the course of any proceeding other than a proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (5 of 1898); (b) in the case … 1002. 62 Gary Born, International Arbitration Law and Practice (3rd ed, 2021) 2361 63 Article II(3), New York Convention 64 Report of the Working Group