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Leatherage Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2003)86ITD482Luck

to the effect that the impugned order of reassessment cannot be faulted as the same was based on information derived from the tax audit report. The tax audit report had already been submitted by the assessee. It … favour of the assessee. The Hon'ble Supreme Court of India, on further appeal, held that the provisions of Section 28 of IT Act as amended, made no difference.According to the Hon'ble Supreme Court of India, for the application

Dr. Rini Johar and Anr. Vs. State of M.P. andors.

Court : Supreme Court of India

Subject : Right to Information

FIR No.24/2012 under Section 420 and 34 of the Indian Penal Code (IPC) and Section 66-D of the Information Technology Act, 2000 (for brevity, ‘the Act’) was registered against the petitioners by Cyber Police Headquarters, Bhopal, M.P. The respondent no.2, … and water. Indignified treatment and the humiliation faced by the petitioners have been mentioned in great detail. On 28.11.2012, they were produced before the learned Magistrate at Bhopal and the petitioner No.2 was enlarged on bail after

Commissioner of Income Tax Vs. Parry Agro Industries Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 28 to 43C, 32, 32AB, 32AB(2), 80HHC, 80HHC(3), 80I and 260A; Income Tax Rules - Rule 8

Reported in : (2006)206CTR(Ker)36; [2007]293ITR99(Ker)

pointed out that in respect of the income, the computation under Sections 28 to 43C is applied only to ascertain the income liable under the … year. In our view the matter requires further probe at the hands of the assessing authority. Therefore, the first question is sent back to the assessing authority for fresh consideration.9. With regard to question No. 2(a), (b) … K.S. Radhakrishnan, J.1. This appeal is preferred by the CIT under Section 260A of the IT Act. Following are the substantial questions of law formulated by the CIT for our consideration in IT Appeal No.

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, … court which has not been granted territorial or pecuniary or other (subject matter related) jurisdiction by statute.12. Under Section 28 of the Indian Contract Act, 1872, the parties by their agreement are not permitted to totally exclude the

Bharatiya Janata Party Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)80ITD89(Delhi)

making activity into a profit earning one as of now.46. During the course of the present hearing, no information has been furnished to us by either side as to whether similar publishing activity is being carried on … learned standing counsel also relied on a Departmental Circular dt. 19th Oct., 2000, according to which provisions of Section 44AB r/w Section 271B were held … 1988 w.e.f. 1st April, 1989. From the asst. yr.1989-90, interest on securities is assessable as business income under Section 28 where such interest forms part of business profits. In other cases, it is assessable as income from other … Election Commission of India. A notice under Section 142(1) of the IT Act, 1961 (hereinafter called the "Act") and a letter bearing No. 363 dt.

Orissa Consumers' Association and Anr. Vs. Orissa Electricity Regulato ...

Court : Orissa

Subject : Electricity

Acts : Electricity Act, 2003 - Sections 179, 181, 181(3) and 182; Orissa Electricity Regulatory Commission (Conduct of Business) Regulations, 2004 - Regulation 2; General Clauses Act, 1897 - Sections 23, 23(2) and 23(5); Information Technology Act, 2000 - Sections 2(1), 4 and 8; Orissa Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff for Retail Sale of Electricity) Regulations, 2004 - Regulation 2

Reported in : AIR2005Ori11

Gazette (Extraordinary) on 10-6-2004 they came into force. He brought to our notice that Section 8 of the Information Technology Act, 2000 provides inter alia that where notification is published in the Official Gazette, then such requirement shall be deemed … (AIR 2000 SC 2870) (supra), the Supreme Court had the occasion to compare sub-sections (1) and (3) of Section 28 of the Mines and Minerals (Regulation and Development) Act which contained similar provisions as Sections 179 and 182

State Rep by The Inspector of Police, CBCID, Cyber Crime Cell, Chennai ...

Court : Chennai

Subject : Land Acquisition

offences u/s 120-B, 420, 465, 468, 471, 380 and 511 IPC r/w 66, 66-C and 66-B of the Information Technology Act, 2000. 3. During the course of investigation, the names of Suganandan [A3], Muralidharan [A4], Chandra Mohan [A5] and Prakash … (Prayer: Criminal Original Petition filed under Section 482 Cr.P.C. to call for the records in Crl.M.P.No.3295/2016 in C.C.No.904 of 2015 on the file of XI … file of the "Q" Branch to the CB CID, Cyber Crime on 28.09.2013. The Inspector of Police, CB CID gave a requisition dated 06.11.2013 to

Moolchand Kharaiti Ram Hospital vs.workers Thru m.k.r.h.karamchar

Court : Delhi

Subject : Land Acquisition

Hospital & Ayurvedic Research Institute, challenges Award, dated 28 April, 2004, passed by the learned Industrial Tribunal-II, … effectively conclude the factual position that the respondent- Hospital was established not for the purpose of profit.50. At first glance, there appears to be some substance in the contention of Mr. Manish Sharma. However, the definition of … Industrial Tribunal-II, Karkardooma, holding the petitioner liable to pay bonus, to its employees, under the Payment of Bonus Act, 1965 (hereinafter referred to as “the Act”), for the year 1997-1998. The contention, of the petitioner, that it … expenditure and resultant surplus of the petitioner-Hospital for the years 1991-1992 to 2000-2001.17. In view of the two affidavits filed by him, MW-1 M.K. Kaushik … the requirement of such payment, under sub-clause (c) of clause (v) of Section 32 of the Act [referred to, hereinafter, for the sake of expediency,

Deputy Commissioner of Income Tax Vs. Allen and Alvan (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2003)81TTJAgra751

seems to have believed reading the clarification in isolation, The relevant Expln. (baa) to Section 80HHC r/w charging Section 28 of the IT Act, 1961, makes a meaningful understanding of the said clarification. Therefore, according to AO, though … as under : "The 90 per cent reduction is with reference to any receipt by way of brokerage, commission, interest, rent, charges or any other receipt of a similar nature included in such profits. It may be

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

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 … of the assessee situate outside India; (i) any sum referred to in Clauses (iiia), (iiib) and (iiic) of Section 28; (ii) any freight, telecommunication charges or insurance attributable to the delivery of the computer software outside India; and … 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 -- -- --