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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 … by the assessing authority in the course of assessment order at paras 64 and 65. The first component of a sum of Rs. 49,32,097 was … 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

Madanapalli Institute of Technology and Science and Others Vs. State o ...

Court : Andhra Pradesh

Subject : Constitution

Acts : All India Council of Technical Education Act, 1987 - Sections 10, 11 and 23; Andhra Pradesh Educational Institutions (Regulation of Admissions and Prohibition of Capitation fee) Act, 1983 - Sections 3(1) and 12; Constitution of India - Articles 14, 15, 246(1 and 3), 248, 252, 254 and 371-D; Andhra Pradesh Professional Educational Institutions (Regulation of Admission into under-graduate professional courses through Common Entrance Test) Rules, 1993 - Rules 4, 5, 6 and 7; Andhra Pradesh Educational Institutions (Regulation of Admission) Order, 1974; Constitution (Amendment) Act, 1976; Andhra Pradesh Commissionerate of Higher Education Act, 1986; University Grants Commission Act, 1956; Dentists Act, 1948 - Sections 3 and 10(A and B(3)); Indian Medical Council Act, 1956 -

Reported in : 2000(2)ALD179; 2000(1)ALT666

Matched in: Citation 2000(2)ALD179; 2000(1)ALT666

Zauri Leasing and Finance Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)115TTJ(Delhi)721

In this case, question of bona fide could not be examined as the assessee did not produce relevant information before the AO or CIT(A). Therefore, remand of the matter on facts and circumstances of the case was … seven consecutive years, despite considerable fall in the value of these equipments due to passage of time and technological obsolescence the management decided to take the real value of assets so as to depict true and fair … circumstances of the case the CIT(A) has erred in upholding the AO's act of disallowing appellant's claim of bad debts of Rs. 80,68,668 out of … Rapid Construction, New Delhi for lease charges for asst. yrs. 1999-2000 and 2000-01 of becon batching plant and DG set amounting to Rs. 26,89,910 stated … is in total disregard to the provisions of Section 36(1)(vii) read with the provisions of section. [Section … was a negative figure of loss of Rs. 64,17,960. The AO took up the assessment and issued

Parshuram D. Patil Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Mum.)765

2.43 per cent. The learned Counsel by referring to pp. 63 and 64 of the paper book, contended that in identical case of M/s Bhoir … of the architect's letter (written to the assessee) dt. 1st Dec, 1989 is extracted below- This is to inform you that as per our discussion, we have visited the site thoroughly, bearing Land Survey No. 165 (Part), … March, 2002 passed by Asstt. GIT, Central Circle-2, Thane, under Section 158BC(c) r/w Section 254 of the IT Act.2. IT(SS)A Nos. 222 and 223/Mum/2004-The following grounds of appeal (as concised) have been raised in these appeals- 1.

B.K. Agrawal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

to the extent of Rs. 78,000. Neither there was evidence available during the course of search nor any information could be filed by the assessee, therefore, reference was made to the Valuation Officer to ascertain the period … Tribunal in the case of Prakash Foods Ltd. v. Dy. CIT (1998) 64 ITD 396 (Pune). This view was also supported by the decision of … of salary.In view of the provisions contained in Rule 2(h) of Part A of IVth Schedule to the Act. Therefore, the payment of commission was assessed as salary as has been done by the assessee himself for … the facts of the case are that a search and seizure under Section 132 was carried out in the group consisting of (i) Disinfecto Chemical

Smt. Mrudulaben B. Patel Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2003)80TTJ(Ahd.)390

sufficient to satisfy the requirement of Section 275.18. In this case the issue having been raised for the first time and the Revenue not having any opportunity to produce material on the basis of which one could … dispute involved in this appeal is relating to penalty of Rs. 59,302 under Section 271(1)(c) of the IT Act. The rival contentions have been heard and record perused.2. The relevant facts in this case are that the … Court in the case of Taiyabji Lukmanji v. CIT (1981) 131 ITR 643 (Guj) on the ground that the Hon'ble High Court has taken cognizance

J.N. Marshall and Co. Vs. Income Tax Officer and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254(2) and 260A

Reported in : (2003)183CTR(Bom)603; [2003]264ITR690(Bom)

Kapadia, J.1.Being aggrieved by the order of the Tribunal dt. 29th Dec., 2000, in Misc. Appln. No. 219/Bom/1999, the assessee has come by way of … Misc. Appln. No. 219/Bom/1999. As stated above, this miscellaneous application was filed on 21st April, 1999. We are informed that as per the practice prevalent in the Tribunal, the appellant has to serve a copy of the … Misc. Appln. No. 219/Bom/1999, the assessee has come by way of appeal under Section 260A of the IT Act, In this appeal, we are concerned with the financial year ending 31st Dec., 1985, relevant to the asst.

Wipro Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2006)5SOT805(Bang.)

2,3 & 4, Plot Nos. 72 & 73, KEONICS Electronics City, Bangalore-561 229 ITPL, 5th & 6th Floors, Information Technology Park, Whitefield Road, Bangalore-560 066 Wipro Ltd., Flat No. 201, Block A STP Complex, Electronic City, Sector 18, … by the assessing authority in the course of assessment order at paras 64 and 65. The first component of a sum of Rs. 49,32,097 was … in the books of account in order to arrive at the profits exempt under section 10A of the Act." The Commissioner (Appeals) has granted full relief by deleting the addition by the assessing officer. We are unable … No. STP/P/VIII(A)/ 270/2000/2459, dated 19-9-2000.3. STPI, Bangalore-Letter No. STPIB/WIPRO Systems /Expan / 2000051901 / 2053 dated 20-52000.6. Letter dated 19-8-1998 of Under Secretary, Government of

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 … the bill of entry for home consumption and for self-assessment have to be read in the context of Section 64 PART L13of the Information Technology Act which recognizes “the dispatch of an electronic record” and “the time of

Ece Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)11

copy of the application form has been filed on pp. 124 to 126 of the paper book. Relevant information given in column 16 is as under: 16. The lamp unit of the company at Sonepat is being … been brought within the purview of Section 50B which has been brought on the statute w.e.f. 1st April, 2000. Section 50B could not be made applicable to the assessee's case during the asst. yr. 1997-98. Such provision being … profit for the current year.3.3 The AO invoked Section 50 of IT Act and issued a notice to the assessee vide letter dt. 29th Jan., … value of Rs. 33.44 crores to arrive at the profit of Rs. 64.39 crores. He also determined the price of paint shop at Rs. 68