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L & T Hydrocarbon Engineering Ltd. Vs.oil and Natural Gas Corporat ...

Court : Delhi

Subject : Right to Information

reference was made on behalf of the petitioner to the provision of Sections 13(1) and (2)(a)(i) of the Information Technology Act, 2000 (in short „I.T. Act‟), which prescribes the time and place of dispatch and receipt of electronic record to … be blamed for the same.25. Lastly, reference was made on behalf of the petitioner to the provision of Sections 13(1) and (2)(a)(i) of the Information Technology Act, 2000 (in short „I.T. Act‟), which prescribes the time and … to the “eleventh hour”. This is amply W.P.(C) 1429/2018 Page 1 of 35 demonstrated in the present case, where the fate of the petitioner‟s bid

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 … and is accordingly added back to the total income of the assessee-company." 35. The assessee challenged the addition made by the AO before the learned … 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

All India Children Care and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

can issue notice under Section 148 if he is satisfied that income has escaped assessment, even if the information relating to such escapement is all along on the record.15.A The learned standing counsel for the Department referred … "the AO") on 7th July, 1999.3. The AO issued notices under Section 143(2) and 142(1) of the IT Act dt. 18th Jan., 2000, along with a detailed enquiry letter for each year separately. In response to these … and expenditure account and utilisation thereof as contained in pp. 34 and 35 of the paper book, The learned counsel for the assessee also placed

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 … contention Mr. Sibal relied upon the following judgments: Satyam Infoway Ltd. v. Sifynet Solutions Pvt. Ltd. (AIR 2004 SC 3540) Super Cassette Industries Ltd. v. Nirulas Corner House (P) Ltd.148 (2008) DLT 487 is relied upon to contend

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 … was therefore, chargeable to tax. (3) P. Krishna Menon v. CIT (1959) 35 ITR 48 (SC)--In this case assessee after his retirement from Government service, … as a National Party with the 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. 30th Nov., 1995 were issued on

G.G. Diamond International Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)104TTJ(Mum.)809

Investigation Wing of the Department at Surat.Investigation revealed that none of the parties are in existence. No local information was available regarding these parties. AO further noted from the bank accounts of these parties that there were … sales in the earlier year. Assessee-firm came into existence on 7th Jan., 2000 and this is the second year of assessee's business.3. AO held, in … appellant. 6. The CIT(A) has erred in confirming the disallowance of Rs. 1,29,77,912 under Section 40A(3) of the Act being 20 per cent of alleged cash purchase of Rs. 6,45,88,956 and also adding the said amount to

Chandraprabha Charitable Trust Vs. State of Kerala

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income Tax Act, 1991 - Sections 35, 35(1), 35(2), 37(5), 39, 39(1), 39(6), 41 and 41(2); Finance Act, 2000; Income Tax Act, 1961

Reported in : (2007)209CTR(Ker)432; [2007]292ITR122(Ker)

a return filed under Section 35(1) of the Act. This position is made very clear by the Finance Act, 2000 by adding Explanation to Section 39(6). Explanation was made effective from 11th April, 1991. Explanation and the time-limit

Commissioner of Customs and Central Exci Vs. M/S. Deloitte Tax Servaic ...

Court : Andhra Pradesh

Subject : Service Tax

such services. He also relied upon the definition of the term "data" in Section 2 (O) of the Information Technology Act, 2000 and contended that the activity of the assessee is in relation to operation of computer systems and therefore … 1174 para 7. JUDGMENT (per Hon'ble Sri Justice M.S.Ramachandra Rao): This appeal is filed by the Revenue under Section 35-G of the Central Excise Act, 1944 challenging the Final Order No.455 of 2008 dated 13-03- 2008 in Appeal

C.P. Nanda Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2004)84TTJ(Pune.)125

as a result of search or requisition of books of account or documents and such other materials or information as are available with AO, as reduced by the aggregate of the total income, or as the case … issued to the assessee, which was served upon him on 10th May, 2000, The assessee filed his return of undisclosed income for the block period … CIT(A)-I, Pune dt. 12th Dec., 2002, confirming the penalty of Rs. 2,35,761 under Section 158BFA(2) of the IT Act, 1961.2. The assessee is an individual and was being assessed to tax for the last several years. The

Arihant Tiles and Marbles (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Land Acquisition

Reported in : (2006)104TTJ(Jodh.)149

properly sorted out and marked; (ii) Such blocks are then processed on single blade/wire saw machines using advanced technology to square them by separating waste material; (iii) squared up blocks are sawed for making slabs by using … points, the evidences which are placed at pp. 35 to 44 of paper book have been referred … at every such stage the raw materials are consumed. Take the case of bread. It passes through the first stage of production when wheat is grown by the farmer, the second stage of production when wheat is … earned foreign exchange and claimed deduction under Section 80HHC of the IT Act, 1961 (hereinafter referred to as 'the Act'). Apart from trading of marble, … CIT(A) dt. 1st Jan., 2004 and 5th Jan., 2004 pertaining to asst.yrs. 2000-01 and 2001-02 involve identical questions of fact and law.So these are being