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

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

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

prepared in accordance with the provisions of Parts II and III of Schedule VI to the Companies Act, 1956 (1 of 1956), which was as … 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 … 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. … be applied on a rational commonsense pragmatic manner. 4. When substantial justice and technical considerations are pitted

Peerless General Finance and Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)96TTJ(Kol.)834

the alleged non-payment of Rs. 584 crores to certificate-holders as shown in Schedule 3 of the appellant's balance sheet as on 31st March, 2000 did … the issue relating to the sum of Rs. 657 crores to the notice of the appellant for the first time vide the letter/notice dt. 29th March, 2005, which was issued in continuation to the earlier notice issued … passed by the AO in the assessee's case for the asst. yr. 2000-01 under Section 143(3) of the Act, dt. 31st March, 2003 was erroneous and prejudicial to the interest of the Revenue insofar as the AO … the said order in terms of Section 263 of the IT Act. 4. That, on the facts and in the circumstances of the case, since

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is the relevant section and not Section 80-IA because w.e.f. Ist April, 2000, Section 80-IA, as it existed then, has been replaced by a new … not being an article or thing specified in the list in XIth Schedule.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 … of time and the bowl gets detached automatically. IV. The material as stated in Step III is … 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

Present: Mr. Rakesh Gupta Advocate Vs. State of Haryana

Court : Punjab and Haryana

Subject : Land Acquisition

should these be treated as documents as per the provisions of Evidence Act as well as the the Information Technology Act, 2000 (hereinafter referred to as the “IT Act”.).These types of electronic gadgets are being controlled and prepared through computers … an electronic form or micro film or computer generated micro fiche. Section 92 of IT Act read with Schedule (2) amended the definition of ‘evidence’ as contained in section 3 of the Indian Evidence Act. The amended … databases or micro film or computer generated micro fiche; xxx xxx xxx 4. Legal recognition of electronic records - Where any law provides that information

Diebold Systems Pvt. Ltd. Vs. the Commissioner of Commercial Taxes

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 4, 5(3), 22A, 22A(1), 22A(2) and 24(1); Karnataka Sales Tax Rules, 1957 - Rule 27E(1); Information Technology Act, 2000; Karnataka Tax on Entry of Goods Act, 1979

Reported in : ILR2005KAR2210; [2006]144STC59(Kar)

Commercial Taxes in his order dated 29.11.2003, while revising the order passed by the Advance Ruling Authority?27. The information Technology Act, 2000, is an Act to provide legal recognition for transactions carried out by means of electronic data interchange and … requested the Authority to classify ATM's as goods falling under Entry 20 of Part 'C' of the Second Schedule to the Act and not Electronic goods falling under Entry 4 of Part 'E' of Second Schedule to … the Commissioner of Commercial Taxes in exercise of his powers under Section 4 of the Act, the appellant company had filed an application before the

Sony India Pvt. Ltd. Vs. The Commissioner of Trade and Taxes

Court : Delhi

Subject : Service Tax

captioned 'Computer Terminals'. The Assessee there sought to rely on the definition of the expression 'computers' in the Information Technology Act, 2000 in support of the plea for an expanded interpretation of the term for the purposes of VAT as … ( ˜HSN') Code 8525 and are liable to tax at 4% in accordance with Entry 39 (15) of Schedule IV of the AP VAT Act. 25. As far as the first contention is concerned, the Court finds that

Madhuvana House Building Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

to levy income-tax is traceable to entry 82 of List I of Schedule VII to the Constitution which reads : "Taxes on income other than … to grant them escalated rates finally provided the incomplete works were executed by them by putting their money first, the society itself was getting the work done on their account and debiting the expenditure to its account, … The assessment order is barred by limitation as it transgresses the provisions of Section 158BE of the IT Act, 1961, and required to be annulled : (ii) The appellant is a housing building co-operative society and its … different contractors as under: With reference to projects at Sl. Nos. 2, 4 and 5 above, it was submitted that the contractors have only obtained

The Chief Controlling Revenue Authority and Another Vs. M/s. Reliance ...

Court : Mumbai

Subject : MRTP

- The terms signed and signature also include attribution of electronic record as per section 11 of the Information Technology Act, 2000] Section 2(l) : instrument includes every document by which any right or liability is, or purports to be … adjudication proceedings, the respondent no.1 had urged that the maximum stamp duty payable under Article 25 (da) of schedule-1 of Bombay Stamp Act 1958 for order sanctioning the Scheme of Amalgamation in the State of Maharashtra was … no.1 to pay the entire amount of Rs.25 crores as stamp duty. 4. The respondent no.1 appealed against this order of adjudication under Section 53(1A)

Sanjay Dubey Vs. The State Of Madhya Pradesh

Court : Supreme Court of India

Subject : Education

Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989 and Sections 67 and 67A of the Information Technology Act, 2000. The 4 Forensic Science Laboratory Report (hereinafter referred to as the “FSL Report”) was forwarded to the office … from Sexual Offences Act, 2012 (hereinafter referred to as the “POCSO Act”), Sections 3(1)(W)(ii) and 3(2)(V) of the Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989 and Sections 67 and 67A of the Information … Penal Code, 1860 (hereinafter referred to as the “IPC”), Sections 3 and 4 of the Protection of Children from Sexual Offences Act, 2012 (hereinafter referred

Delhi High Court Legal Services Committee Vs. Uoi and anr.

Court : Delhi

Subject : MRTP

and protection of children; (l) declare “fit persons”; (m) declare a child legally free for adoption; (n) keep information about and take necessary follow-up action in respect of missing children in their jurisdiction; Crl Rev.No.443/2009 & Crl.M.A.No.3071/2010 … the matter was to be examined in the light of the Juvenile Justice (Care & Protection of Children) Act, 2000 (‗JJ Act, 2000‘ hereafter) and not by the Magistrate under Section 17A of the IT Act, 1956. It … IT Act.29. It is noteworthy, that fundamental duties were introduced as chapter IV- A by way of the 42nd constitutional amendment. For the purposes of … the age of fourteen years.46. Promotion of educational and economic interests of Scheduled Castes, Scheduled Tribes and other weaker sectionsThe State shall promote with special