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Sri Ivan Kabonge vs the State of Karnataka

Court : Karnataka

charge sheet against accused Nos.1 and 2 for the offence punishable under Sections 66(c) and 66(d) of the Information Technology Act, 2000 and Sections 419, 420, 465, 468, 471 r/w Section 34 of IPC and Section 14A and 14B of

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

X Corp vs Union of India

Court : Karnataka

ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT DECLARING THAT SECTION 79(3)(b) OF THE INFORMATION TECHNOLOGY ACT, 2000 (IT ACT) DOES NOT CONFER AUTHORITY TO ISSUE INFORMATION BLOCKING ORDERS UNDER THE IT ACT, AND FURTHER DECLARE … (IPC) would be attracted even for actions over the internet. In particular, Sections 124-A, 153-A, 153-B,292, 293, 295-A, 505, 505(2) IPC, it is submitted, suffice to cover the situations which are being used by the Union of

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)

M/S.Axiom Gen Nxt India Private Limited vs Commercial State Tax Office ...

Court : Chennai

to the same. 3.9 Mr.G.Natarajan, learned counsel has referred provisions of Sections 11, 12 & 13 of the Information Technology Act, 2000 (hereinafter called as “IT Act”) and has extensively argued on the aspect of receipt of the notices, orders … praying to issue a Writ of Certiorarified Mandamus, to call for the records relating an impugned order under section 73 of the GST Act dated 02.08.2024 vide Reference No. ZD330824035986Z in Form GST DRC 07 bearing GSTIN. … 4104, 4296, 4403, 4430, 4459, 4463, 4576, 4707, 4711, 4840, 4848, 4854, 5038, 5055, 5437, 5561, 5633, 5687, 5806, 6000 & 6033 of 2025 &

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