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Ece Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)11

copy of the application form has been filed on pp. 124 to 126 of the paper book. Relevant information given in column 16 is as under: 16. The lamp unit of the company at Sonepat is being … loss to be adjusted against the profit for the current year.3.3 The AO invoked Section 50 of IT Act and issued a notice to the assessee vide letter dt. 29th Jan., 2002 to explain as to why … two different orders of the learned CIT(A) for asst. yrs. 1999-2000 and 2000-01. As common facts are involved in these two appeals and further as … equipment and the lamp equipment outside Sonepat to be transferred according to Chapters 2.1 and 2.2, hereinafter jointly referred to as "lamp equipment" fully represent … it showed cost of lamp division at Rs. 59.33 crores against the sale consideration of Rs. 42.50

Aruna Kashinath Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

records, documents and all electronic records pertaining to the aforesaid contraventions and violations of the provisions of the Information Technology Act, 2000 as amended using computers, computer systems, computer networks, computer resources and communication devices of the respondents as well … the present appeal is not maintainable. It was further submitted that Section 57 of the Information Technology Act, 2000 vests in this Tribunals jurisdiction to … Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any

Mascon Global Limited Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

records, documents and all electronic records pertaining to the aforesaid contraventions and violations of the provisions of the Information Technology Act, 2000 as amended using computers, computer systems, computer networks, computer resources and communication devices of the respondents as well … the present appeal is not maintainable. It was further submitted that Section 57 of the Information Technology Act, 2000 vests in this Tribunals jurisdiction to … Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any

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 … assessee" along with its paper book at p. 51 to 53. From the same it was observed

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 … Anant N. Naik, through L/R v. Dy. CIT (2000) 66 TTJ (Rune) 533 ; (3) Micioland Ltd v. Asstt. CIT (1999) 63 TTJ (Bang) 701 … 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

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102TTJ(Mum.)53

reason" as provided in Sub-section (5) of Section 253 of the IT Act is used in identical position in the Limitation Act and the CPC. … Bench of the Tribunal that for the purpose of computing deduction under Chapter VTA, depreciation, which though is allowable but not claimed in the return … 1. The assessee as well as the Revenue are impugning the orders of learned first appellate authority in this bunch of 14 appeals and two cross-objections in asst. yrs. 1989-90 to 1999-2000. The … substitute for development rebate, by only a different name and it is a clear incentive for ushering in technological development. The second proviso to Section 32A(1) clearly prohibits investment allowance in the case of any machinery or

Deputy Commissioner of Income Tax Vs. Borosil Glass Works Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)83TTJ(Mum.)361

required to be carried forward in the computation of income under the provisions of IT Act, other than Chapter XII-B which contains Section 115J. In our view, on plain reading of Section 115J(2), there is no doubt … ground raised in this appeal It relates to interpretation of the provisions of Section 115J(2) of the IT Act, 1961. The facts of the case in brief are as follows : 3. For the asst. yr. 1988-89, … after allowing deduction for the brought forward unabsorbed investment allowance of Rs. 54,76,236. It was subsequently found that the income assessable under Section 115J was

Chandra Mouli, vs State of Kerala

Court : Kerala

Subject : Right to Information

Code, Sections 23 and 33(7) of the Protection of Children from Sexual Offences Act, Section 65 of the Information Technology Act, 2000 and Chapter V of the Advocates Act, 1961.6. In Sakshi (supra), the Supreme Court issued the following directions:- … in the various statutes and the decisions of the Supreme Court in Sakshi v. Union of India [(2004) 5 SCC 518] and Nipun Saxena and Another v. Union of India and Others [(2019) 2 SCC 703], submitted

Roppen Transportation Services Pvt. Ltd Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

be issued by the Central Government: Provided further that every aggregator shall comply with the provisions of the Information Technology Act, 2000 (21 of 2000) and the rules and regulations made there under.” 5 The effect of the amended provision … a passenger to connect with a driver for the purpose of transportation. Section 93 forms a part of Chapter V which deals with the control of transport vehicles. Section 93 was also amended in 2019 to cover

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 … Petition (Civil) No.494 of 2012 & c onnected matters Page 1 of 567 WRIT PETITION (CIVIL) No.220 OF2015CONTEMPT PETITION (CIVIL) No.674 OF2015WRIT PETITION (CIVIL) No.829