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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 … M/s SB it was clear that payment to assessee-company was made on 26th March, 1993, by M/s CCIL on their behalf. It was further noted

Potluri Bala Vamsi Krishna Vs. The State of A.P., rep. by its Public P ...

Court : Andhra Pradesh

Subject : Land Acquisition

all but for to refer some of the other provisions also. The other special provisions covered by the Information Technology Act, 2000 amended in 2009 are with some non-abstante clause saying, the offences under the Act are punishable as per … for consideration are: i) Whether the learned Magistrate can try any offence under I.T Act, particularly covered by Chapter XI Sections 65 to 78 including the sub-sections in between Chapter XIII Sections 84 (B) and (C) and … necessary to read Section 4 (2) read with Section 5 and Section 26 (b) read with Schedule part-I and Part-II Cr.P.C. The Apex Court in

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 … under the Unique Identification for BPL Families project. This Committee, on November 26, 2006, prepared a paper known as ‘Strategic Vision Unique Identification of Residents’.

Farrukhabad Investment (i) Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)85ITD230(Delhi)

the order of the CIT(A) dt. 18th July, 2000, sustaining the penalty under Section 271D of the IT Act for asst. yrs. 1992-93 to 1995-96, 1997-98 and 1998-99 and against sustaining penalty under Section 271E of the … of the assessment order. The CIT(A) also noted that even if the CA of the assessee did not inform the assessee that the acceptance of loans/deposits in cash beyond limit and refund the deposits in cash beyond … notes to the sections of a statute and the title of its Chapters cannot take away the effect of the provisions contained in the Act...." … such acceptance of deposits was the violation of the provisions of Section 269SS and was liable to penalty under Section 271D of the Act. Accordingly,

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 … No.130 was lodged on April 28, 2017 with Police Station 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,

Southern Technologies Ltd. Vs. Joint Commnr. of Income Tax, Coimbatore

Court : Supreme Court of India

Subject : BankingDirect Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 14 to 59 and 145; Companies Act, 1956 - Sections 3, 209(3), 211 and 591; Reserve Bank of India Act, 1934 - Sections 45I, 45IA, 45IC, 45IC(1), 45JA, 45JA(1), 45K(1), 45K(3) and 45Q; Hire-Purchase Act, 1972 - Sections 2; Industrial Development Bank of India Act, 1964 - Sections 2; Finance Act; Constitution of India - Articles 14, 19(1) and 19(6); Income Tax Act, 1922 - Sections 10(2)

Reported in : [2010]153CompCas674(SC); (2010)228CTR(SC)440; [2010]320ITR577(SC); JT2010(1)SC14; 2010(1)SCALE329; (2010)2SCC548; [2010]187TAXMAN346(SC); 2010(1)LC387(SC)

types, namely, a regular write off and a prudential write off. [See Advances Accounts by Shukla, Grewal, Gupta, Chapter 26, Page 26.50] If one keeps these concepts in mind, it is very clear that RBI Directions 1998 are … to any person or a company or to a group of companies.45K - Power of Bank to collect information from non- banking institutions as to deposits and to give directions(1) The Bank may at any time direct … convenience, we may refer to the facts in the case of Southern Technologies Ltd. Civil Appeal No. 1337 of 2003.3. At the outset, it may … the P&L; Account, as 'income' under Section 2(24) of the Income Tax Act, 1961 ('IT Act' for short), while computing the profits and gains of

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 … honourable Judges of this Court by a Division Bench reference order dated 26.07.2019, dealing with the interpretation of Section 65B of the Indian 1 Evidence

Mysore Sales International Ltd. Vs. Deputy Commissioner of Income Tax ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 206C

Reported in : (2003)185CTR(Kar)417; [2004]265ITR498(KAR); [2004]265ITR498(Karn)

by various buyers.6. Notice was issued to the petitioner on 20th Oct., 2000, by the respondent asking for information pertaining to the purported compliance with the provisions of Section 206C of the Act. Information was submitted by … of income-tax at source. In view of large scale tax evasion, Section 206C came to be inserted into Chapter XVII providing for tax collection at source along with Section 44AC into Chapter III, the latter providing for … directions of the 4th respondent.4. The first respondent issued a notice dt. 26th Oct., 2000, asking the petitioner certain queries with regard to excise trade.

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 … 23 [2019]. SGHC142 24 [2009]. SGCA24 25 For short, “the Contract Act”. 26 2 (g) An agreement not enforceable by law is said to be

Krishnagopal Nagpal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2004)82TTJ(Pune.)481

derived by the assessee. This fact was stated with a view to support that the assessee had acquired right, title and interest over the said row house even without obtaining any clearance certificate under Chapter XX-C.22. The … date of transfer of the original asset any residential house. Section 54F has been amended by the Finance Act, 2000 with effect from 1st April, 2001 which now provides that exemption under Section 54F will not be available … constitute 'transfer' within the meaning of term 'transfer' as defined in Section 269UA(f) of the Act. The learned counsel also submitted that the TRO had