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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,

Deputy Commissioner of Income Tax Vs. Borosil Glass Works Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)83TTJ(Mum.)361

ground raised in this appeal It relates to interpretation of the provisions of Section 115J(2) of the IT Act, 1961. The facts of the case in brief are as follows : 3. For the asst. yr. 1988-89, … investment allowance of Rs. 54,76,236. It was subsequently found that the income assessable under Section 115J was Rs. 47,56,772 The assessment was therefore, rectified by bringing to tax the amount of Rs. 47,56,772. The AO also held

Well Pack Packaging Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2003)78TTJ(Ahd.)448

is an appeal by the assessee against the order dt. 21st Sept., 2000 passed by the CIT(A), XIII, Ahmedabad.2. Briefly the facts as emerging from … ratio to the extent of Rs. 128.14 lakhs. These facts are apparent from the copies of the auditors report pp. 5 to 7 of the paper book furnished to us.7.3. Subsequently, on conversion of firm into a … 30th Aug., 1995, declaring income of Rs. 1,93,930. This return was processed under Section 143(1)(a) of the IT Act, on 29th Jan., 1996, and the returned income stood accepted. Thereafter, the AO noticed that the assessee had

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, … unable to sustain this objection. This kind of objection is available either in cases of review under Order 47 Rule 1 (a) or in cases of additional evidence in appeal under Order 41 Rule 27(1)(aa) of 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 … & VII - Sections 11 to 23 Regulations 27 to 32 (xiii) Section 29 (xiv) Section 33 (xv) Section 47 (xvi) Section 48 (xvii) Section 57 (xviii) Section 59 Answer: (a) Section 2(d) which pertains to authentication records,

Assistant Commissioner of Income Vs. Fertilizer Traders [Alongwith

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

Reported in : (2004)83TTJ(All.)473

entries of two sets and gave the copies of printsout. It is necessary to mention that as per information supplied by the counsel for the assessee, the position of the regular returns of both the assessees are … on facts in upholding the validity of the order dt. 4th Oct., 2000 that had been passed earlier by the Dy. CIT, Central Circle, Gorakhpur … against different orders of the CIT(A)-I, Kanpur dt. 14th Aug., 2002 passed under Section 158BC/154 of the IT Act, 1961.3. In both the cases of the assessees, undisclosed income was computed and thereafter it was bifurcated in … Act, 1961 in a sum of Rs. 1,23,57,500 (Rs. 78,09,940 + Rs. 47,560). The AO issued notice under Section 142 of the IT Act asking

Arjun Malhotra Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)84TTJ(Delhi)269

1997.4. In response to summons under Section 131 the Deutsche Bank vide letter dt. 17th March, 2001, has informed the AO that the shares were pledged by Shri Arjun Malhotra, the assessee, as security for a loan … on transfer of shares and eligibility of deductions in terms of provisions of Section 54F of the IT Act, 1961 against the purchase of new residential house.3. Brief facts borne out from the record in nutshell are

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

Utv Software Communications Ltd. & Ors vs.thepiratebay.org and Ors

Court : Delhi

Subject : Intellectual Property

any notice claiming a limitation of liability under any provision including Section 52(1)(c) of the Copyright Act.42. The Information Technology Act, 2000 (―IT Act‖) incorporates the defence of safe habour for the intermediaries. It defines an intermediary under Section 2(1)(w), … several websites may be hosted on one server with a unique IP CS (COMM) 724/2017 & Ors. Page 47 of 99 address, each of them, no matter what their name, would be blocked in case the IP

Twentieth Century Fox Film Corporation & Ors vs.yts.am and Ors

Court : Delhi

Subject : Intellectual Property

any notice claiming a limitation of liability under any provision including Section 52(1)(c) of the Copyright Act.42. The Information Technology Act, 2000 (―IT Act‖) incorporates the defence of safe habour for the intermediaries. It defines an intermediary under Section 2(1)(w), … several websites may be hosted on one server with a unique IP CS (COMM) 724/2017 & Ors. Page 47 of 99 address, each of them, no matter what their name, would be blocked in case the IP