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Sanjay Kumar Kedia Vs. Narcotics Control Bureau and anr.

Court : Supreme Court of India

Subject : CriminalNarcotics

Acts : Indian Companies Act, 1956; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 12, 24, 29, 37 and 67; ;Control Substances Act; Information Technology Act - Sections 8 and 79; Narcotic Drugs and Psychotropic Substances Rules, 1987; Indian Penal Code (IPC), 1860 - Sections 116

Reported in : 2008(221)ELT20(SC); (2008)2SCC294; 2007AIRSCW7902; 2008(2)SCC294; (2008)1SCC(Cri)346; 2008(1)Crimes26; 2008(2)KCCR865;

providers such as the two companies which were intermediaries were protected from prosecution by Section 79 of the Information Technology Act, 2000. An affidavit in reply has also been filed on behalf of the respondent - NCB and a rejoinder … appellant had allegedly arranged for supply were phentermine and butalbital and as these drugs were not included in Schedule-I of the Narcotic Drugs or Psychotropic Substances Rules 1987 in terms of the notification dated 21.2.2003 and were

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

no reference to the value of the plant, machinery and dead stock. But on the basis of the information that was furnished by the assessee before the ITO it became evident that the sale price had been … that there were internal projections indicating downward trend in the revenues in this segment of activity due to technology obsolescence. This again shows the desire of the assessee to close down this activity and also the absence … The legislature has now removed this difficulty by inserting w.e.f. 1st April, 2000, Section 50B of the Act providing for the levy of capital gains … commission. In this connection, he took us through Schedule 13 to the P&L a/c (p. 102 of … Rs. 62,26,739 being guest house expenses under Section 37(4) of the IT Act. It is submitted that the expenditure of Rs. 62,26,739 includes expenditure on

Pankaj JaIn Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2007)104ITD152(Asr.)

is the relevant section and not Section 80-IA because w.e.f. Ist April, 2000, Section 80-IA, as it existed then, has been replaced by a new … not being an article or thing specified in the list in XIth Schedule. The word 'manufacture' or 'production' has received extensive judicial interpretation both under … put into dividing plant and cut it into pieces automatically. VI. From rounder plant the material goes to first proover and then to moulder plant, then through conveyors, it is transferred to various moulds which are oiled. … that the appellant was not entitled to deduction of Rs. 16,06,870 claimed under Section 80-IB of the IT Act on the alleged ground that the activity of the appellant of making bread is that of food processor

Snapdeal Private Limited Vs. State Of Karnataka

Court : Karnataka

Subject : Land Acquisition

regional, national and international brands and retailers. 4.2. Snapdeal is ‘intermediary’ as defined under Section 2(1)(w) of the Information Technology Act, 2000 (hereinafter referred to as the ‘IT Act’). An Crl.P. No.4676 of 2020 6 & Crl.P. No.4712 of 2020 … of 2020 4.6. Snapdeal enters into seller agreements with various sellers, the seller agreements are accompanied by a Schedule of banned products, which categorically includes “21. Prescription Medicines and Drugs”. 4.7. Under the Seller Agreement, the sellers

Sri. Kunal Bahl Vs. State Of Karnataka

Court : Karnataka

Subject : Land Acquisition

regional, national and international brands and retailers. 4.2. Snapdeal is ‘intermediary’ as defined under Section 2(1)(w) of the Information Technology Act, 2000 (hereinafter referred to as the ‘IT Act’). An Crl.P. No.4676 of 2020 6 & Crl.P. No.4712 of 2020 … of 2020 4.6. Snapdeal enters into seller agreements with various sellers, the seller agreements are accompanied by a Schedule of banned products, which categorically includes “21. Prescription Medicines and Drugs”. 4.7. Under the Seller Agreement, the sellers

Wall Street Construction Ltd. and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)101ITD156(Mum.)

this accounting mandate is further fortified by AS-16 issued in the year 2000, He invited our attention to the following definitions contained at para 3 … for asst. yr. 1993-94, where the remarks of the auditors in the Schedule to the annual accounts, narrating the system of accounting followed by the … this case, we are concerned with payment of Rs. 55 being interest of five years paid in the first year. The total amount involved is Rs. 2,72,25,000. The term 'interest' has been defined under Section 2(28A) of … profits shown in a case where no borrowed funds have been raised vis-a-vis a case where the construction activity has been carried out with the help of interest-bearing borrowed funds. It is pointed out that in the

Tata Teleservices Limited Vs. State of Gujarat and Another

Court : Gujarat

Subject : Service Tax

includes any electronic record as defined in clause (t) of sub­ section (1) of section 2 of the Information Technology Act, 2000.] "17. Instruments executed in State: All instruments chargeable with duty and executed by any person in this State … day of execution]: Provided that the clearance list described in Articles 18A, 18B, 18C, 18D or 18E of Schedule I may be stamped by an officer authorised by the State Government by rules made under this Act, if

American Hotel and Lodging Association Educational Institute (Earlier ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 10, 10(22), 10(22A), 10(23C), 11, 11(1), 11(2) and 11(5); Finance Act, 1998; Internal Revenue Code of 1954 - Sections 501(3)

Reported in : (2006)206CTR(Del)601; [2007]289ITR46(Delhi)

are rationalised so that the Central Government before notifying a fund, trust or institution may call for any information and may hold any enquiry so as to determine the genuineness of such fund, trust or institution. The … 1993, it entered into a Memorandum of Understanding (MoU) with the National Council for Hotel Management and Catering Technology under the Ministry of Tourism of the Government of India for offering its courses and expertise with a … of a non-profit organization set up in America and carries on educational activities. It is aggrieved by an order dated 12th October, 2004 passed by … does not fulfill the stipulated condition. The investment in one of the scheduled banks by the applicant has no relevance, as the surplus has not

Knowledge Infrastructure Systems Private Limited and Another Vs. Mahar ...

Court : Mumbai

Subject : Land Acquisition

SeTS (Secured e-Tendering System). He submitted that the system is fool proof, in compliance with the Information and Technology Act, 2000 and adheres to the standards, guidelines and policies of various regulatory bodies including of the Central Vigilance Commissioner … explanation for the haste with which the price bids were opened. In contrast, the techno-commercial bids which were scheduled to be opened on 23rd June 2014, were ultimately opened only on 15th July 2014. This conduct gives

R. Ravi Vs. The Deputy Director, Union of India, Chennai and Another

Court : Chennai

Subject : Land Acquisition

[2], a summon or notice may be communicated through electronic mode as provided in section 13 of the Information Technology Act, 2000 [21 of 2000] and transmission of such communication shall be regarded as valid service. 16. As per Regulation … [2] Every summon and notice shall be served in the same manner as provided in Order V of Schedule I of the Civil Procedure Code, 1908 [5 of 1908] and the provisions of that Order shall apply, mutatis,