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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 … well. On the first anniversary of Aadhaar launch, which fell on September 29, 2011, announcement was made that 10 crores enrolments and generation of more

Amarjit Singh Bakshi (Huf) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)263ITR75(Delhi)

The effective hearing in both these cases were started on 5th Oct., 2000 and finally they were completed on 1st June, 2001.Detailed arguments were put … regular assessment will be separate and apart from the block assessment under Chapter XIV-B. The assessee was required to explain the sources of payment of … a further opportunity was given to the assessee.A copy of Annexure A-3 was given to the assessee. Some informations were received from the bank. An extract of those informations were also given to the assessee for filing … two appeals by two assessees against the assessment order under Section 158BD r/w Section 113 of the IT Act, 1961 for the block period i.e., from asst. yrs. 1987-88 to 1997-98 (up to 6th Nov., 1996).These two … by the Asstt. Director of IT (Investigation) on 29th Jan., 1997. After this date a notice under

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...." … the cases CIT v. Bhandari Machinery Co. (P) Ltd. (1998) 231 ITR 294 (Del) and Shashikant Laxman Kale v. Union of India (1990) 185 ITR

Narendra Kumar JaIn Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

pp. 29 to 40 of the paper book.8. In the above background, we proceed to adjudicate legal grounds first. Ground Ho. 4 9. In support of this ground, learned counsel for the assessee, S.K.Garg submitted that since … May, 2000.6. On 15th Feb., 2000, the learned Departmental Representative produced original notice under Section 142 of IT Act dt. 29th Aug., 1986, for perusal of the Bench, but he was directed to file photocopy on the … and the block assessment order made by invoking the provisions contained in Chapter XIV-B is liable to be declared as null and void." 5. Because

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)81ITD553(Ahd.)

that the Notes of accounts given in Schedule R in the audited Balance Sheet gives necessary details and information which are required to be given by way of disclosure of significant Accounting Policy as required by Parts … 31-3-1997 in the Compilation and drew our attention to various clauses of Chapter VII dealing with Duty Exemption Scheme. Under the Duty Exemption Scheme, import … and in the circumstances of the case and in law, the Commissioner of Income-tax erred in upholding the action of the Assessing Officer in including in the total income, advance licence benefit receivable amounting to Rs. 8,29,87,603. … consider as to whether such a litigation from assessment years 1992-93 to 2000-2001 in relation to the aforesaid point is going to give any real

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 … of the book itself. Thus, the judgment in CM (M) 556/2018 dated 29th September, 2018 clearly becomes relevant. A perusal of the said judgment shows

Vijay Industries Vs. Commissioner of Income Tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH

Reported in : (2004)190CTR(Raj)90; [2004]270ITR175(Raj)

may also be noted that there are a number of provisions under Chapter VI-A, some of which refer to the term 'profit and gains' and … draw your Lordship's kind attention to the provisions of Sections 28 and 29 of the IT Act. Section 29 provides for computation of income out … balance will go for the purpose of computation of total income of the assessee. It is not that first the income of both the units will be clubbed and then deduction under Section 80HH is to be … to Section 80HH in asst. yrs. 1979-80 and 1980-81.2. On an application under Section 256(1) of the IT Act, the Tribunal has referred the following questions for the opinion of this Court:For asst. yr. 1979-80 :'Whether, on

Super Cassetes Industries Ltd. Vs. Myspace Inc. and Another

Court : Delhi

Subject : Civil

Acts : Code of Civil Procedure (CPC), 1908 - Order 39 Rules 1, 2, 4 - Section 20 (c); Information Technology Act, 2000 - Section 79; Digital Millennium Copyright Act; Copyright Act, 1957 - Section 51(a)(i); Engraving Copyright Act, 1734; Telegraphs Act 1863; Specific Relief Act, 1963

acts of the defendants are those of intermediatory and are protected under the provisions of Section 79 of Information Technology Act, 2000. The said provision will act as safe harbor provisions of US Digital Millennium Copyright Act ("DMCA") whereby the … those. Mr. Kumar has drawn analogy from Trade Marks Act, 1999 wherein the language of provision under the chapter of infringement uses the wordings "Likelihood of confusion" which according to him means permitting the plaintiff to sue … to upload content which can infringe anyones copyright on MySpace. In paragraph 29 of the Written statement the defendant No. 1 itself has listed various

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 … constituency. The margin of victory for the RC was extremely narrow, namely 296 votes - the RC having secured 45,078 votes, whereas Shri Kailash Kishanrao

Tapan Kumar Dutta Vs. Commnr. Of Income Tax, West Bengal

Court : Supreme Court of India

Subject : Direct Taxation

Further, the issue of fresh notice does not extend the time allowed for completion of the assessment under Chapter XIV of the IT Act. (e) On 29.11.2002, the Assessing Officer passed the assessment order while assessing the … Act is valid or not?. 5 Rival contentions:-5) Learned senior counsel for the appellant strenuously contended that the first notice issued under Section 158BC of the IT Act dated 09.09.1999 is the valid notice and the assessment