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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 … 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

Assistant Commissioner of Income Vs. Vindhya Telelinks Ltd.

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Subject : Direct Taxation

Reported in : (2007)107TTJJab149

Section 148 the appellant filed the returns. The appellant also received notices under Section 143(2) calling for further information on certain points in connection with the returns. Thereupon the appellant filed writ petitions challenging the notices. The … stated to be pending.5. The notice under Section 148 dt. 23rd Oct., 2000 was issued for the reasons that: (1) Original assessment was completed under … entire assessment was bad in law. 4. The appellant is relying on decision of R.L. Narang which is actually against the appellant. The appellant is not appreciating that valid notice under Section 148 is a condition precedent

The Commissioner of Income Tax and Vs. Mc Dowell and Company Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35D, 37(1), 37(3), 43A, 154, 234(2), 254(2) and 260A; Income Tax Rules - Rule 6D

Reported in : (2008)219CTR(Kar)544; [2009]310ITR215(KAR); [2009]310ITR215(Karn); [2009]177TAXMAN317(Kar); ILR2008(3)Kar3218; 2008(3)KCCRSN216; 2008(4)AIRKarR185(DB)

expenditure relating to share issue expenses has to be disallowed as capital in nature.' (The page number of first citation i.e. : [1997]225ITR798(SC) is incorrectly mentioned in the said paragraph as 225 ITR 728' and therefore the … 1. In this appeal, filed under Section 260A of the Income Tax Act, 1961 ('the IT Act' for short), the Revenue has challenged the correctness of the order dated 23.10.2002 passed

The Chief Controlling Revenue Authority and Another Vs. M/s. Reliance ...

Court : Mumbai

Subject : MRTP

- The terms signed and signature also include attribution of electronic record as per section 11 of the Information Technology Act, 2000] Section 2(l) : instrument includes every document by which any right or liability is, or purports to be created, … document. (emphasis supplied) 16. In Li Taka Pharmaceuticals Ltd. and Anr. Vs. State of Maharashtra (1996 (2) Mah. L.J. 156)a division bench of this court had held that an order under Section 394 is found or based

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)546

High Court or Special Benches of Tribunal should be communicated to this centre every fortnight so that this information is available to all other charges, and there is uniformity in the approach of the Department in different … raised by the respondent-assessee, the Tribunal vide its order dt. 25th Sept., 2000 recalled the ex parte order passed by it on 18th Nov., 1999.4. … Feb., 1990. The AO in exercise of the power vested in him under Section 143(3) of the IT Act, 1961 (hereinafter referred to as the 1961 'Act'), vide his order dt. 28th Dec, 1990, determined the income-tax … Rs. 25,000 for Departmental appeals (in income-tax matters) before the Tribunal, Rs. 50,000 for filing reference to the High Court and Rs. 1,50,000 for filing

Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

1962 Precedent Interpreting ‘day’ and ‘date’ Notification under Section 8A of the Customs Tariff Act General Clauses Act Information Technology Act, 2000 Effect of notifications issued in e-gazettes Retrospectivity Summation 6 PART A1A2Leave granted. The aftermath of Pulwama A terrorist … --(1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, self-assess the duty, if any, leviable on such goods. (2)

Leatherage Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2003)86ITD482Luck

to the effect that the impugned order of reassessment cannot be faulted as the same was based on information derived from the tax audit report. The tax audit report had already been submitted by the assessee. It … to any income tax in view of the provision of Section 80HHC(1) r/w Section 80HHC(3)(a) of the IT Act." 5. Shri P.S. Bhargava, learned counsel for the assessee, submitted that in view of the provisions contained under

Dr. Rini Johar and Anr. Vs. State of M.P. andors.

Court : Supreme Court of India

Subject : Right to Information

FIR No.24/2012 under Section 420 and 34 of the Indian Penal Code (IPC) and Section 66-D of the Information Technology Act, 2000 (for brevity, ‘the Act’) was registered against the petitioners by Cyber Police Headquarters, Bhopal, M.P. The respondent no.2,

State of Nct of Delhi vs.mahesh & Anr.

Court : Delhi

Subject : Criminal

No.2by virtue of which the respondent Mahesh was acquitted for the offence punishable under Section 67-A of the Information Technology Act, 2000 (hereinafter referred to as „ IT Act‟).2. At the oral request of learned APP for the State, the … and Bijender threatened her to show the video to the public and also demanded Rs. 30,000/(cid:173) or Rs. 50,000/(cid:173) from her. PW1 specifically alleged that Bijender sold the said video in the village for Rs. 300 and

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 … 2nd Floor, STPH/IMSC/94- 28-2-1995 1996-97 1997-98Hyderabad Surya Towers, S.P. 95/2559 Road, Secunderabad 500Laxmi Laxmi Building, 1-8-446, STPH/IMSC/95- 19-12-1995 1997-98 1997-98Building S.P. Road, Begumpet, 96/1416 Hyderabad