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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is the relevant section and not Section 80-IA because w.e.f. Ist April, 2000, Section 80-IA, as it existed then, has been replaced by a new … not being an article or thing specified in the list in XIth Schedule.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

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

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

Play Games 24X7 Private Limited vs State of Tamil Nadu

Court : Chennai

subject.17. Further, the Petitioners submit that the RMG Regulations are indirect derogation of the central legislation, particularly the Information Technology Act, 2000 ("IT Act") and the rules framed thereunder, including the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) … Others (2023)2 wherein this Hon'ble High Court upheld the validity of the Act while it struck down the Schedule which included Rummy and poker as games of chance. In the All India Gaming FederationJudgment (hereinafter referred to … will have the right to regulate games, as is contemplated in Chapters IV and V of the impugned Act. Though the aspect of public welfare

X Corp vs Union of India

Court : Karnataka

ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT DECLARING THAT SECTION 79(3)(b) OF THE INFORMATION TECHNOLOGY ACT, 2000 (IT ACT) DOES NOT CONFER AUTHORITY TO ISSUE INFORMATION BLOCKING ORDERS UNDER THE IT ACT, AND FURTHER DECLARE … - Ministry of Defence’s notification dated 24.10.2024 bearing F. No. A/34514/MI-10. (Annexure-E) iv. Respondent No. 6 - Ministry of Railways’ notification dated 24.12.2024 bearing F. … sub-clauses either in the interests of the general public or for the protection of the interests of any Scheduled Tribe.(6) Nothing in sub-clause (g) of the said clause shallaffect the operation of any existing law in so

Ms (X) vs Internal Complaints Committee

Court : Karnataka

under Section 13(3) of PoSH Act, 2013.(h) That OLA is merely an ‘Intermediary’ as defined underthe provisions of Information Technology Act, 2000 which has no role to play in any of the acts or omission either on the part of … under Section 5 within four weeks from the date of this Judgment.'' iv. Thereafter, each appointed district officer (a)must in compliance of Section 6(2) appoint … OLA driver and informed that he was not the suggested Driver who was registered with OLA and was scheduled to ride the OLA Taxi. OLA's Authorized Representatives confirmed that it was an incident of drivers being swapped.

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