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Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

1962 Precedent Interpreting ‘day’ and ‘date’ Notification under Section 8A of the Customs Tariff Act General Clauses Act Information Technology Act, 2000 Effect of notifications issued in e-gazettes Retrospectivity Summation 6 PART A1A2Leave granted. The aftermath of Pulwama A terrorist … Section 8A of the Customs Tariff Act 1975.3 By this notification, a new tariff entry was introduced in Chapter 98 of Section XXI in the following terms: (1) “9806 00 00 (2) All goods originating in or … dated 31 December 2012 (as amended by notification 50/2017- serial 129 dated 30 June 2017) and IGST at 28 percent rate (in terms of notification

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. … the assessee filed the return of income for the block period on 30th Sept., 1997, with the Asstt. CIT, Co.Circle 7(1), Ahmedabad. The case was

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 … She executed a will on 23rd Dec., 1988. She unfortunately expired on 30th Aug., 1990. One Shri Madan Samant was appointed as a guardian of

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 … further clarify its views :and allowances 50 lakhsBrought forward losses & allowances 30 lakhsExport turnover 200 lakhsTotal turnover 400 lakhs Deduction under s. 80HHC will … 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

Peerless Gen. Fin. and Inv. Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2007)107TTJ(Kol.)186

loss of Rs. 7,01,31,754. The AO in the order dt. 30th March, 2000 passed under Section 143(3) determined the total income at Rs. 1,52,26,19,850. The … expenditure relatable to any income to which any of the provisions of Chapter III applies; However, it is not the case of the AO that … Rs. 7,01,31,754. The AO in the order dt. 30th March, 2000 passed under Section 143(3) determined the … of subscriptions from the public in terms of various small saving schemes floated by it. Along with its first year's subscription from the certificate holders, it used to collect certain amount on account of processing charges to … learned AO erred in computing the appellant's 'book profit' for the purpose of Section 115JA of the IT Act for asst. yr. 1997-98 at Rs. 1,06,23,51,779 by making an addition of Rs. 1,20,39,00,000 to its net profit

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

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 … Rs. 10,000 for filing appeals before Tribunal, Rs. 30,000 for reference before High Court and Rs. 60,000

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 … 60 TTJ (Ahd) 119 : (1998) 64 ITD 300 (Ahd) (iv) Paras Brass Extrusion Ltd. v. Dy.

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)

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 … Act, it was submitted by the Department that Section 145 occurs in Chapter IV of the IT Act which deals with computation of total income. … Act? Facts2. For the sake of 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 be stated that categorization of assets … and the P&L; Account and the Balance Sheet are drawn as on 30th June. The P&L; Account and Balance Sheet is for shareholders, Reserve Bank

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 … 120B of IPC for want of evidence but the Magistrate has taken cognizance of an offence under Section 30 of the Act. It is thereafter two applications were filed under Sections 167(2) and 190(1) of the Code