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Manoj Oswal Vs. the State of Maharashtra, Through Sr.P.i and Another

Court : Mumbai

Subject : Right to Information

Branch, Pune alleging offences punishable under Section 500 of the Indian Penal Code and Section 66A of the Information Technology Act, 2000. 4 The complaint alleges that one Prataprao Govindrao Pawar is Chairman of M/s Sakal Papers Private Limited. This … as under: “66. Computer related offences: If any person, dishonestly or fraudulently, does any act referred to in section 43, he shall be punishable with imprisonment for a term which may extend to three years or with fine

Vanaz Engineers Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2007)109TTJ(Pune.)350

assessee arising out of the orders of CIT(A) respectively dt. 15th Sept., 2000 and 24th Dec, 2001. Some of the issues raised in these appeals … conclusion that the cost of construction of flats being met by the employees, hence as per provisions of Section 43 of the IT Act, the actual cost to the assessee was to be computed by reducing the portion … of 1997-98 and disallowed the claim of depreciation. Being aggrieved for both the years the assessee has preferred first appeals.4. The learned CIT(A) has justified the action of the AO in view of two reasons, firstly, the

Ashwath and Others Vs. The State Through Aland Police Station, Represe ...

Court : Karnataka Kalaburagi

Subject : Land Acquisition

to the provisions of the punishment if any person dishonestly or fraudulently does any act referred to in Section 43 of the Information Technology Act. Sec. 43 of the Information and Technology Act, 2000 reads as under; "43. … the accused persons under Sec. 295-A of IPC. He further contended that even though Sec. 66 of the Information Technology Act, 2000 has been included in the charge sheet, but no ingredients are forthcoming in the complaint or other material.

Rubab M. Kazerani Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)97TTJ(Mum.)698

the ITO's order was restored by the Tribunal because it found that the assessee had furnished the requisite information and the ITO had completed the assessment after considering all the facts. In CIT v. Gabrial India Ltd. … price of the real estate in Bangalore in view of its becoming the most vibrant centre of software technology in the country earning for itself coveted distinction of being called the Silicon Valley of India. Hence, the … filed by the assessee against the order under Section 263 of the Act made by the learned CIT, Mumbai City-XIII, Mumbai, on 28th Feb., 2001, … correct assessment year for charging long-term capital gain would be asst. yr. 2000-01. (ii) In the MoU dt. 8th May, 1995, amount of Rs. 5.50 … applying the provisions of Expln. 3 to Section 43(1) of the IT Act. In view of the

Schenectady Beck India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)92TTJ(Mum.)872

AO is thus prejudicial to the interest of Revenue." 4. Shri Khare, the learned counsel for the assessee first drew our attention to the highlights of the agreement which are as follows: Clause (1) Agreement to lease-Lessee … two appeals are directed against the orders of the CIT, City-IV, Mumbai, under Section 263 of the IT Act and the main common ground raised reads as under: "The learned CIT made a grievous error by assumption … Act.The conclusion of the learned CIT was that the provisions of Section 43(1), with Expln. 8 were very clear that interest in connection with acquisition

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 … Systems Division, STPK/G175/97- 18-11-1997 1999-2000 1999-2000Chennai 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 -- -- -- 2000-01 2000-01__________________________________________________________________________________________ was filed by the

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

Subject : Right to Information

Prior to the enactment of the Aadhaar Act, the Aadhaar project was governed by the provisions of the Information Technology Act, 2000. Section 72A of the Information Technology Act, 2000 provides for punishment for disclosure of information in breach of law … or the rules or regulations made thereunder, for which no specific penalty is provided under the Act. Under Section 43, when an offence has been committed by a company, every person who at the time the offence was

The State of Uttar Pradesh Vs. Aman Mittal

Court : Supreme Court of India

Subject : Right to Information

acts are enumerated in Section 43. The said enactment also makes certain acts punishable and Chapter-XI of the Information Technology Act 2000 enumerates such acts. The same acts which are enumerated in Section 43 of the enactment which would invite

Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)93TTJ(Hyd.)927

against separate but identical orders of the CIT(A)-II, Hyderabad, dt. 27th Oct., 2000, IT(SS)A No. 31/Hyd/2000 is filed by a partnership firm consisting of three … enable him to pay the tax. It was also stated in the said letter that the Dy. CIT informed them that necessary permission would be given for selling the property and directed them to search for purchasers. … paid the taxes as per the admitted income, by invoking the provisions of Section 249(4)(a) of the IT Act, 1961. The facts of the case are as follows.3. Shri Shamraj Moorjani, Shri Devraj Moorjani and Shri Vishnukumar … Rs. 75,16,763. The tax payable on this income returned amounted to Rs. 43,12,708, i.e., 60 per cent of Rs. 75,16,763. Along with the block returns

Picker India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

the CIT(A) to invoke Section 92 to assessee's case, no particulars, data on comparable transactions, any other relevant information were gathered during the first remand. CIT(A)'s decision to set aside the issue to the file of the … are against the order of the CIT(A)-XXIX, New Delhi dt. 14th July, 2000. There are six grounds in the appeal of the assessee. Grounds 3 … guidelines. Further, the CIT(A) is directing the AO to apply the provisions of Section 92 of the IT Act and issuing certain directions in this regard. Finally, other two grounds Nos. 1 and 2 are: 1. That … GP in respect of other items (24.14 per cent, 26.5 per cent, 43.56 per cent, 47 per cent). Having found the lower GP and the