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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 … case of Secondary Board of Education Orissa v. ITO (1972) 86 ITR 408 (Ori).15. The learned standing counsel on behalf of the Department referred to

Satellite Television Asian Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)99ITD91(Mum.)

(FEMA), also. This is the position with Foreign Contribution Regulation Act, 1976 (FCRA), also. Another example is the Information Technology Act, 2000, and yet another is the Indian Official Secret Act, 1923, as also the Indian Passport Act.5. In all … the CIT(A)-XXXI at Mumbai passed on 30th March, 2004, and arises out of the regular assessment completed under Section 143(3) of the IT Act, 1961. The assessment has been completed by the Dy. Director of IT (International … has failed to do so, the AO invoked the provisions of Section 40(a)(i) of the Act and disallowed the said payment in computing the taxable

Just Rights For Children Alliance Vs. S. Harish

Court : Supreme Court of India

Subject : Right to Information

petition and thereby quashed the chargesheet dated 19.09.2023 filed for the offences punishable under Section 67B of the Information Technology Act, 2000 (for short, the “IT Act”) and Section 15(1) of the Protection of Children from Sexual Offences Act, 2012 … Offence is an act that is forbidden by law and made punishable. That is the definition found in Section 40 of IPC. As on date, there is no provision prohibiting such private acts. There are some who even

Smt. Mina Deogun Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2008)117TTJ(Kol.)121

in a residential let out property, situated at Panchsheel Park, New Delhi.7.1 The facts giving rise to the first two material issues are as follows : A residential house property at 47, Golf Links, New Delhi, was … not striking down the reference to the Valuation Officer made by the AO under Section 55A of the Act and was not justified in upholding the reference under Section 55A(2)(b) even though the said provision was not … land at the rate of Rs. 3,910 per sq. mtr. at Rs. 40,94,780. He however, accepted the Registered Valuer's estimate of building at Rs. 5,67,500.

Shaw Wallace Distilleries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2004)85TTJ(Delhi)236

agreed : (a) not to divulge to third parties without the consent of the Swiss company any confidential information received under the agreement; (b) Without the written consent of the Swiss company, not to assign the benefit … royalty, the assessee explained its case as per letters dt. 24th Jan., 2000 and 10th March, 2000.7. The assessee relied upon the agreement with SWC … rendered by them. The payment of royalty is wholly and exclusively for the purpose of carrying out business activities only. These expenses are clearly in the nature of revenue expenditure and, therefore, are fully allowable. The treatment … facts and circumstances has erred in deleting the disallowance of royalty under Section 35A or 40A(2) amounting to Rs. 5,27,35,429. 2. The learned CIT(A) in … the disallowance of royalty under Section 35A or 40A(2) amounting to Rs. 5,27,35,429. 2. The learned CIT(A)

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)83ITD111(Kol.)

the search was deferred for a collateral purpose. In the instant case, in the absence of any definite information about the actual state of affairs, we are not in a position to come to the conclusion which … highlighted by the AO in the assessment order (seized documents of p. 40 EGL 34).6. From the letter quoted on p. 8 of the assessment … the CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took place in the premises of the assessee-company on 22nd Jan., 1997 … CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took

Narendra Kumar JaIn Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

pp. 29 to 40 of the paper book.8. In the above background, we proceed to adjudicate legal grounds first. Ground Ho. 4 9. In support of this ground, learned counsel for the assessee, S.K.Garg submitted that since … May, 2000.6. On 15th Feb., 2000, the learned Departmental Representative produced original notice under Section 142 of IT Act dt. 29th Aug., 1986, for perusal of the Bench, but he was directed to file photocopy on the

Commissioner of Income Tax Vs. Rabindranath Lal

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)223CTR(Raj)410

Counsel for the Revenue, however, submits that despite best efforts, he has not been able to get any information in this regard and, therefore, he is not in position to make any statement in this regard. Be … Retirement Scheme (VRS) under Section 89(1) over and above the exemption provided in Section 10(10C) of the IT Act, 1961.2. The Revenue took exception to the order of the AAC by filing an appeal before the Tribunal,

insilco Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)85TTJ(Delhi)538

from the tax. (ii) That the Hon'ble CIT(A) has erred in holding that the AD has been legally right in making adjustment in respect of interest paid to IT Department, while determining "book profit" for the Section … 48,14,502 to the profit as per P&L a/c for computing book profit under Section 115JA of the IT Act. Further, he failed to appreciate that provisions of Section 115JA of the Act are deeming provisions and therefore, … a large number of judgments are available in the context of Section 40(a)(ii) which is similar to the provision of Expln. (a) to Section 115JA.

Assistant Commissioner of Income Vs. D.L. Choudhry

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Land Acquisition

Reported in : (2004)85TTJ(Ahd.)481

convenience. The facts and observations for different years noticed by the lower authorities are as under : 2. First, we take up ITA Nos. 4401 (by assessee) and 4324/Ahd/1995 (by the Revenue) for asst. yr. 1988-89. The … 4324/Ahd/1995 (by the Revenue) for asst. yr. 1988-89. The AO issued notice under Section 148 of the IT Act as the assessee has not filed the return of income.The assessee derives income from jeep hiring to ONGG. … on account of margin money as unexplained at the rate of Rs. 40,000 for each jeep. The CIT(A) has deleted this addition of Rs. 1,20,000.10.