Advanced Search Results

Super Cassetes Industries Ltd. Vs. Myspace Inc. and Another

Court : Delhi

Subject : Civil

Acts : Code of Civil Procedure (CPC), 1908 - Order 39 Rules 1, 2, 4 - Section 20 (c); Information Technology Act, 2000 - Section 79; Digital Millennium Copyright Act; Copyright Act, 1957 - Section 51(a)(i); Engraving Copyright Act, 1734; Telegraphs Act 1863; Specific Relief Act, 1963

acts of the defendants are those of intermediatory and are protected under the provisions of Section 79 of Information Technology Act, 2000. The said provision will act as safe harbor provisions of US Digital Millennium Copyright Act ("DMCA") whereby the … users of its web-site in Delhi or anywhere in India for that matter. Even for the purposes of Section 20(c), CPC, in order to show that some part of the cause of action has arisen within the jurisdiction

Blueberry Books and Others Vs. Google India Pvt. Ltd. and Others

Court : Delhi

Subject : Intellectual Property

to be arrayed as parties in the suit. There shall be no order as to costs. Appeal Allowed. Information Technology Act, 2000 Section 20 Validity of order The Single Judge allowed application of some Defendants and directed that they should be deleted

Deputy Commissioner of Income Tax Vs. Sahara India Financial Corpn.

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2003)81TTJLuck389

to 1621 of the paper book. The judgment is dt. 12th May, 2000. In the public interest litigation, the allegations of irregularities were made against … made deposits of Rs. 20,000 or more. Several notices were issued to the assessee to furnish various other informations. The AO on the basis of examination of the material, completed assessment at Rs. 10,45,77,81,760 vide assessment order … completed assessment at Rs. 10,45,77,81,760 vide assessment order dt. 23rd April, 1999, under Section 144 of the IT Act, 1961. (ix) The assessee challenged treatment given by the AO to the special audit report before the learned

Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

for the asst. yrs. 1985-86 and 1986-87 respectively, the Tribunal issued notice under Section 254(2) of the IT Act dt. 30th Aug., 2000 requiring the assessee, M/s. U.P. Forest Corporation, Lucknow and the Revenue to state their … which has been initiated on account of our notice dt. 30th Aug., 2000 in respect of order of the Tribunal dt. 9th Sept., 1996 in … Supreme Court is concerned, it only sought that the issue of Section 11 cannot be raised for the first time before the High Court in its writ petition and in respect of Section 11, no issue has

R.A.M. Earth Movers (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2003)78TTJ(Jodh.)398

the CIT has directed the AO to withdraw the claim of investment allowance under Section 32A.3. As regards first ground of appeal the learned authorised representative submitted that the CIT erred in revising the order under Section … had not examined this issue and had also not sought any explanation regarding thereto. Therefore, the Commissioner has acted within the legal parameters for revision of order under section 263. The Commissioner had clearly held that this … to rely on the judgment of CIT v. Mysore Minerals Ltd. (1994) 205 ITR 461 (Karn) simply because the SLP was admitted by the Hon'ble

P.R. Transport Agency Through Its Partner Sri Prabhakar Singh Vs. Unio ...

Court : Allahabad

Subject : Civil

Acts : Specific Relief Act - Sections 16(1); Information Technology Act, 2000 - Sections 13(3); Indian Contract Act, 1872 - Sections 28; Code of Civil Procedure (CPC) - Sections 20 - Order 41 Rule 27(1) - Order 47 Rule 1; Constitution of India - Articles 12 and 226

Reported in : AIR2006All23; 2006(1)AWC504

no fixed point either of transmission or of receipt.8. Anticipating the difficulties likely to arise from this, the Information Technology Act, 2000 in Section 13(3) provides as follows :-'(3) Save as otherwise agreed to between the originator and the addressee, … Supreme Court held that it would not oust the jurisdiction of other courts which had territorial jurisdiction under Section 20(c) of the Code of Civil Procedure.16. But, more fundamental question needs to be examined, viz. whether the ouster

Deputy Commissioner of Income Tax Vs. Royal Jordanians Airlines

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)283ITR28(Delhi)

from sovereign immunity does not extend to payment of direct taxes. However, in the absence of any specific information or evidence it is not possible to hold that the income of the assessee before us enjoys sovereign … of this argument the learned AO placed reliance on Section 3, Section 5, Section 7, Section 10 and Section 20 of the Royal Jordanian law, 1969.The learned AO held that RJA was a corporation just as Air India … as "RJA") is liable to be taxed in India under the IT Act, 1961 in respect of the assessment years in question. The same issue … 1. These four appeals pertain to asst. yrs. 1995-96, 1994-95, 1996-97 and 2000-2001. Appeal in ITA No. 5252/Del/1998 is Revenue's appeal filed on 3rd Nov.,

indira Priyadarshini Forum and Etc. Etc. Vs. State of Kerala and ors.

Court : Kerala

Subject : Criminal

Acts : Constitution of India - Article 20(3); Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955; Information Technology Act, 2000; Delhi Special Police Establishment Act, 1946 - Sections 3

Reported in : 2001CriLJ2652

further speculation by the public. Videgraph of reconstruction of the incident was permissible under the provisions of the Information Technology Act, 2000 according to the learned Public Prosecutor. The entire case diary as also the travel documents including the video … Central Government to constitute a special police force for investigating the offence or classes of offences notified under Section 3. Going by the organisational set-up, the special police force, C.B.I, operates through the following five Wings: (1) … Superintendent of Police, Aluva is not at all satisfactory.2. O.P. 7213 of 2001 is filed by the President and Secretary of the Bar Association of

NavIn Kumar Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)99TTJ(Asr.)267

of "Convention to be observed by the Members" as contained in the Departmental book "Convention and Other Useful Information for Members of the Tribunal" under the head "Procedure in the cases of dissent" and learned AM refused … and on his request, the penalty proceedings were adjourned for 14th Jan., 2000. On 13th Jan., 2000, the assessee submitted written submissions, vide letter dt. … in sustaining the penalty of Rs. 30,000 each imposed by the AO under Section 271D of the IT Act, 1961, for each of the above-mentioned assessment years.3. The facts of the cases are that during the course … account of M/s Juneja Traders show the transaction of loan of Rs. 20,000 at some time. Thus, the variation in the statement given by Shri

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

stock option by the assessee in the previous year relevant to asst. yr. 1998-99. In response, the following information was furnished by the assessee in regard to grant, exercise and sale of stock options:S.No Date Grant/ Basis … shares, was liable to tax as income from 'capital gains'. This sub-Clause (iii)(a) was deleted by the Finance Act, 2000 w.e.f. 1st April, 2001 and a new proviso to sub-Clause (iii) of Clause 2 of Section 17 was … of Mumbai Bench in the case of Jaidev Raja in ITA No. 2021/Mum/1998 in support of his contention that whatever deductions were made in his