Advanced Search Results

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 … CIT and Sutlej Cotton Mills Ltd. v. CIT 6. The learned CIT(A) has also erred in holding … 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

Deputy Commissioner of Income Tax Vs. Oriental General Insurance Co.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)300

this appeal the assessee has claimed following reliefs : (iii) Deduction under Chapter VI-A be further allowed at Rs. 1,78,043.12. During the course of hearing … common in all these three appeals filed by the Revenue for asst. yrs. 1984-85, 1982-83 and 1983-84. We first take the second issue relating to the reserve for doubtful debts.It is seen that identical issue has been … is received. Shri V.S. Rastogi, advocate, who appeared on behalf of the assessee agreed to this course of action. Accordingly, we dismiss Revenue's appeals in ITA Nos. 5035/Del/1998 and 3910/Del/2000 with full liberty to the Revenue to … allowing deduction of reserve for bad and doubtful debts amounting to Rs. 60,41,648. Respectfully following the judgment of the Hon'ble Delhi High Court (supra), we

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 … despair, Writ Petition (Civil) No.494 of 2012 & c onnected matters Page 6 of 567 ecstasy, euphoria, coupled with rhetoric, exhibited by both sides in

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 … 1988-89, declaring its income at Rs. 76,257, on 6th Feb., 1990. The AO in exercise of the

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 … 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 … Taylor V.Taylor (1876) 1 Ch.D 426 and decision in Nazir Ahmeds case 63 Ind.App 372( AIR 1936 PC 253 (2). Paras 8,12,13,17 and 19 of

Subhash Chand Chopra Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)1087

a result of search or requisition of books of account or other documents and such other materials or information as are available with the AO and relatable to such evidence." 7. We, after considering the above provisions, … AO and the material pointed out by parties in their paper books.6. Chapter XIV-B starts with s, 158B and provides the definition of "block period" … to 1996-97 upto the period 13th Oct., 1995, passed under Section 143(3) r/w Section 158BC of the IT Act.2. Since large number of issues are involved in this appeal, therefore, it is necessary to reproduce all the … Bank of Baroda. According to the enquiries, for the draft Nos. 0005745, 20005754 which were purchased by the assessee from Bank of India and draft

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

the agriculture income at very lower side. The learned AO has not considered all the important facts and information gathered by the two different inspectors in the spot inquiries conducted by them in respect of agriculture income. … clearly mentioned in Section 2 of the Finance Act. The part I of the First Schedule of Finance Act, 2000 prescribes the levy of surcharge at 10 per cent on income-tax computed in accordance with Section 113. But … (a) There is special procedure for the assessment of search cases, The Chapter XIV-B of IT Act deals with the said special procedure. Tax on … case laws: (i) Kirloskar Investments & Finance Ltd. v. Asstt. CIT (1998) 67 ITD 504 (Bang) : In this case, the assessee was searched on

Abn Amro Bank Nv Vs. Assistant Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2006)280ITR117(Kol.)

conditions of Section 40(a)(i) being met, the assessee having not deducted tax at source under Section 195, under Chapter XVII-B on payments of interest to non-resident, the assessee's claim for deduction of said payment of interest as … under Section 195 and thereby made itself liable for payment under Section 201 of the Act.3. We shall first take the case of ABN Amro Bank. The assessee-bank in this case is incorporated in Netherlands with a … paid a sum of Rs. 55,03,000 (in asst. yr. 1997-98) and Rs. 62,73,106 (in asst, yr. 1998-99). The payment of interest to head office was

Ashwath and Others Vs. The State Through Aland Police Station, Represe ...

Court : Karnataka Kalaburagi

Subject : Land Acquisition

the accused persons under Sec. 295-A of IPC. He further contended that even though Sec. 66 of the Information Technology Act, 2000 has been included in the charge sheet, but no ingredients are forthcoming in the complaint or other material. … offences punishable under Sec. 295-A R/w 149 of IPC and under Section 66 of the Information Technology Act and quash FIR, complaint and entire charge … for criminal conspiracy to commit such offence-(1) No Court shall take cognizance of- (a) any offence punishable under Chapter VI or under section 153A, [section 295A or sub- section (1) of section 505] of the Indian Penal

Honeywell International (India) Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)108TTJ(Delhi)924

tax is payable under the provisions of the Act.Section 10A of the Act, as substituted by the Finance Act, 2000, w.e.f.1st April, 2001, provides for deduction in respect of profits and gains derived by the eligible industrial undertaking … accordance with the provisions of the Act, before making any deduction under Chapter VI-A of the Act. The scheme of the Act as to the … of computation of total income, as gathered from the perusal of the aforesaid provisions is as follows: (a) First, compute the income under the various heads of income, as per the provisions pertaining to the same. The … of Mindtree Consultants (P) Ltd. v. Asstt. CIT (2006) 102 TTJ (Bang) 691.4. The learned Departmental Representative on the other hand, strongly relied upon the