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Aug 12 2014

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

Court : Delhi

Decided on : Aug-12-2014

Subject : MRTP

“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 … 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 … section 7 of the IT Act, 1956, which is concerned with an offence in respect of a child. Section 10A deals with ‗female offenders‘ without making any distinction between juveniles and adult offenders.17. The provisions of section 17

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Jun 21 2005

Wipro Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT

Decided on : Jun-21-2005

Subject : Direct Taxation

Reported in : (2006)5SOT805(Bang.)

2,3 & 4, Plot Nos. 72 & 73, KEONICS Electronics City, Bangalore-561 229 ITPL, 5th & 6th Floors, Information Technology Park, Whitefield Road, Bangalore-560 066 Wipro Ltd., Flat No. 201, Block A STP Complex, Electronic City, Sector 18, … order to arrive at the profits exempt under section 10A of the Act." The Commissioner (Appeals) has granted full relief by deleting the addition by … grounds directed at the entire assessment order. Ground Nos. 4 to 8 relate to computation of profits under section 10A. The assessee claimed profits of Rs. 1,02,32,78,192 as exempt under section 10A. The assessing officer recomputed the profits … No. STP/P/VIII(A)/ 270/2000/2459, dated 19-9-2000.3. STPI, Bangalore-Letter No. STPIB/WIPRO Systems /Expan / 2000051901 / 2053 dated 20-52000.6. Letter dated 19-8-1998 of Under Secretary, Government of

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Jun 21 2005

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Decided on : Jun-21-2005

Subject : Direct Taxation

Reported in : (2005)96TTJ(Bang.)211

Explanation to Section 80HHE of the IT Act, 1961 (43 of 1961), the CBDT hereby specifies the following information technology enabled products or services, as the case may be, for the purpose of said clauses, namely : includes … grounds directed at the entire assessment order. Ground Nos. 4 to 8 relate to computation of profits under Section 10A. The assessee claimed profits of Rs. 1,02,32,78,192 as exempt under Section 10A. The AO recomputed the profits under … 111, Mount Road, 98/2761 Guindy, Chennai-600Pune Wipro Ltd., CTS, 685/2B STP/P/VIII(A) 10-3-2000 2000-01 2000-01Gurgaon Wipro Ltd., Flat No.201, PCMG/PSE/5 19-3-2000 2000-01 2000-01Mysore -- -- --

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Sep 20 2000

income Tax Officer Vs. Amd Export Corporation (Kandla)

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Sep-20-2000

Subject : Direct Taxation

amendment also covers units which carry out recording of programmes on any disc, tape, performed media or other information storage device. In this regard, the Board had already issued instruction in November 1986. 19.2 The amendment will … or after the 1st day of April, 1994, in any electronic hardware technology park, or as the case may be, software technology park; (ia) in … the firm had claimed the benefit under Section 80HHC of the IT Act. Thus, it was his argument that the exemption under Section 10A of … are identical. "The learned CIT(A) has erred in holding that the assessee fulfils the conditions as stipulated in Section 10A(2). The learned CIT(A) failed to appreciate that no manufacture, production or processing has been done by the assessee-firm.

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Jul 03 2007

Siemens Information System Ltd. Vs. Assistant Commissioner of Income T ...

Court : Mumbai

Decided on : Jul-03-2007

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 2(45), 4, 5, 10A, 10A(1), 10B, 80B(5), 143(1), 147 and 148; Finance Act, 2000

Reported in : 2007(6)BomCR236; (2007)211CTR(Bom)10; [2007]293ITR548(Bom)

furnished by the respondent No. 1 had quoted the provisions of Section 10A as amended by the Finance Act, 2000 w.e.f. the asst. yr. 2001-02 and as such could not have been made applicable for the asst. yr. … case of CIT v. Himatasingike Seide Ltd. (2006) 206 CTR (Kar) 106: (2006) 286 ITR 255 .5. The first issue that we are called upon to answer is whether in fact, the respondent had reason to believe

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Feb 02 2007

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

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Feb-02-2007

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 … 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

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Jan 20 2023

Arun R.K. vs the State of Kerala

Court : Kerala

Decided on : Jan-20-2023

Information Technology Act, 2000 would also assume relevance in the context of resolving the question formulated for decision. Section 10A of the Information Technology Act reads thus:10A. Validity of contracts formed through electronic means.-Where in a contract formation, … the aforenoted paragraph.4. The Special Marriage Act has to be construedwith time, especially, in the light of the Information Technology Act, 2000. Section 6 of Information Technology Act recognise the use of electronic records in Government and its agencies. Section 6