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M/S. Abraham Memorial Educational Trust and Others Vs. C. Suresh Babu

Court : Chennai

Subject : Education

the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, Section 85 of the Information Technology Act, 2000, Section 149 of the Electricity Act, 2003, Section 47 of the Water (Prevention and Control of Pollution) Act, 1974, … 25 of the Contract Labour (Regulation and Abolition) Act, 1970, Section 22-C of the Minimum Wages Act, 1948, Section 33 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, Section 85 of

Additional Commissioner of Vs. Nestle India Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)94TTJ(Delhi)53

claim of deduction in detail. He addressed a letter dt. 7th June, 1999, to the assessee-company seeking further information specified therein. Thereafter, the learned AO issued detailed questionnaires and made several requisitions as per order-sheet entry dt. … were commercially successful in India and not all the products of Nestle Group. The assessee-company paid for tested technology. The technology being received by the assessee-company was proprietary and in terms of the agreements, complete confidentiality and … No. 4545/Del/2000 is the appeal filed by the Revenue on 20th Nov., 2000, against the order of the CIT(A)-XXI, New Delhi, dt.31st Aug., 2000, in … were not hit by the provisions of Section 40A{2) of the IT Act, 1961. The powers under Section 92 could be applied-only if the Department … 46.3 8.84 17.151992-93 420 1.95 43.5 10.36 4.481991-92 334 1.51 28.9 8.64 5.241990-91 264 1.2 21 7.99

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

Court : Delhi

Subject : MRTP

in need of care and protection and the inquiry as required to be conducted by the CWC under section 33 of the JJ Act, 2000. Constitutional Scheme 23. For the purposes of consideration of these issues, it becomes … “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

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

no reference to the value of the plant, machinery and dead stock. But on the basis of the information that was furnished by the assessee before the ITO it became evident that the sale price had been … downward trend in the revenues in this segment of activity due to technology obsolescence. This again shows the desire of the assessee to close down … unless the assets are revalued upward. The legislature has now removed this difficulty by inserting w.e.f. 1st April, 2000, Section 50B of the Act providing for the levy of capital gains in case of slump sale and also … taxability of Rs. 53.10 crores; taxability of interest; and, taxability of Rs. 33.21 crores, being the amount received as a result of the restrictive covenant

Assistant Commissioner of Income Vs. Jaipur Stock Exchange

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2007)108TTJ(JP.)393

ancillary objects noted in B-14 discretionary powers to estab- to 21, 32, 33, 38 and 42 are lish institutions, funds or given in Annex. A … the assessee mainly for the reason that the assessee was allowed exemption under Section 11 for the very first year of the commencement of the activities of the assessee for the asst. yr.1988-89 by the Tribunal but … has erred in holding the assessee company as a charitable institution as per Section 2(15) of the IT Act, 1961 and directing the AO to treat the same accordingly.In ground No. 2, the Department is aggrieved that … learned CIT(A), dt. 14th July, 2003 for the asst. yrs. 1995-96 and 2000-01, respectively.The assessee has filed two cross-objections against these appeals.Since the issues in

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 … In the case of ITO v. Balsam Hygiene Products (1985) 12 ITD 335 (Bom) the issue related to payment of commission to selling agent. The

United India Insurance Co. Ltd. Vs. Lanco Rani Joint Venture and Anoth ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Land Acquisition

as to whether the Insurance Company could recover the short charged premium on account of alleged or wrong information given by the Complainant regarding class of construction of building came for hearing in this Commission in the … in revisional jurisdiction under Section 21(b) of CP Act, 1986.? 32. Similarly, in the case of Esys Information Technologies Ltd. v. New India Assurance Co. Ltd., IV (2008) CPJ 30 (NC), wherein on the basis of report … (SC)=88 (2000) DLT 623 (SC)=VIII (2000) SLT 500=Civil Appeal No. 1112 of 2000, the Insurance Company has recovered the amount of Rs. 1,13,13,344 on account … However, vide letter dated 22.11.2004, Appellant increased the shortfall premium to Rs. 33,85,588. Respondent was asked to remit this shortfall of premium to settle the

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 … subsidiary of Defendant No.4." With respect to Amazon, the single judge considered its affidavit which alleged that only 33 instances of sale of the stories were known, for a total sum of US $ 24.5 and held

Mandhana Exports (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

been furnished. Therefore, whenever the assessee did not want to claim the depreciation, they were not furnishing the information as required by Section 34. The Hon'ble apex Court has also accepted the above position and held that … 32 shall be allowed only if the prescribed particulars have been furnished; and the deduction referred to in Section 33 shall be allowed only if the particulars prescribed for the purpose of Clause (i) and Clause (ii) of … in view of the matter, the omission of Section 34 from the Act shall not alter the position of not claiming of depreciation; 5. erred

J.R.C. Bhandari and S.C. Sethi Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2003)79TTJ(Jodh.)1

a statement made by a person in assessment proceedings relating to SLBP will not be relevant evidence under Section 33 in the assessment proceedings relating to a party different from SLBP. In Rama Traders v. First ITO (1998) … Revenue's appeal No. 189/Jdpr/1999.5. We have heard the arguments of both the sides and also perused the record.6. First we take up ITA Nos. 196 to 200/Del/2002 in the case of assessee Shri J.R.C. Bhandari. All these … record to show that the amount mentioned in the loose sheet was actually paid to the assessee or any other persons. It has also been