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Ms. Sapna Ganglani and anr. Vs. R.S. Enterprises and anr.
Karnataka
Jun-18-2008
Civil
Indian Partnership Act, 1932 - Sections 4, 69, 69(1) and 69(2); Contract Act - Sections 45; Information Technology Act, 2000; Code of Civil Procedure (CPC) , 1908 - Sections 99 - Order 6, Rules 14 and 15 - Order 7, Rule 11 - Order 30, Rules 1, 1(1), 1(2), 2, 2(3) and 3
AIR2008Kant178; ILR2008KAR3928; 2008(6)KarLJ136; 2008(4)KCCR2234; 2008(5)AIRKarR465; AIR2008Kar178
of his principal.21. Sri. Chandrashsekar, learned Counsel for the petitioner-defendants submitted that by virtue of the provisions of Information Technology Act, 2000, a contract in respect of an immovable property cannot be validly entered into through E-mail and therefore, the … the Lower Court records are perused.4. Sri. Chandrashekar, learned Counsel for the petitioners, referring to the provisions of Section 69(2) of the Indian Partnership Act, 1932 (Hereinafter referred to as 'the Act') and Order XXX Rule 1 of
Tag this Judgment! AI Brief & AskSapna Ganglani D/O Shyam M. Ganglani and Smt. Tamanna Moolchandani W/O ...
Karnataka
Jun-18-2008
Contract
Indian Partnership Act, 1932 - Sections 4, 69, 69(1) and 69(2); Contract Act - Sections 45; Information Technology Act, 2000; Code of Civil Procedure (CPC) - Sections 99 - Order 6, Rules 14 and 15 - Order 7, Rule 11 - Order 30, Rules 1, 1(1), 1(2), 2, 2(3) and 3
of his principal.21. Sri. Chandrashsekar, learned Counsel for the petitioner-defendants submitted that by virtue of the provisions of Information Technology Act, 2000, a contract in respect of an immovable property cannot be validly entered into through E-mail and therefore, the … the Lower Court records are perused.4. Sri. Chandrashekar, learned Counsel for the petitioners, referring to the provisions of Section 69(2) of the Indian Partnership Act, 1932 (Hereinafter referred to as 'the Act') and Order XXX Rule 1 of
Tag this Judgment! AI Brief & AskDeputy Commissioner of Income Tax Vs. Sahara India Financial Corpn.
Income Tax Appellate Tribunal ITAT Lucknow
May-20-2003
Direct Taxation
(2003)81TTJLuck389
to 1621 of the paper book. The judgment is dt. 12th May, 2000. In the public interest litigation, the allegations of irregularities were made against … 237 ITR 570 (SC), it was observed by the Hon'ble Supreme Court of India in the context of Section 69 that although discretion has been conferred on the ITO under Section 69 of the Act to treat the … made deposits of Rs. 20,000 or more. Several notices were issued to the assessee to furnish various other informations. The AO on the basis of examination of the material, completed assessment at Rs. 10,45,77,81,760 vide assessment order
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Entee Builders Vs. Deputy Commissioner of Income Tax
Income Tax Appellate Tribunal ITAT Lucknow
Oct-07-2002
Direct Taxation
(2003)78TTJLuck952
appeared before the AO on 21st Jan., 2000. The AO started reassessment proceedings on the basis of valid information and following the correct procedure. Thus, the grounds relating to this issue do not have any substance and … to 3 taken in this appeal challenge the validity of notice issued under Section 148 of the IT Act, 1961, for reopening of the assessment under Section 147 of IT Act, 1961, and the validity of reassessment … (Cal); 29. Keshav Narayan Banerjee v. CIT and Anr. (1999) 238 ITR 694 (Cal); 32. Hotel Ashoka and Anr. v. Union of India and Anr.
Tag this Judgment! AI Brief & AskBiru Mal Pyare Lal Vs. Assistant Commissioner of Income
Income Tax Appellate Tribunal ITAT Chandigarh
Aug-28-2000
Direct Taxation
of AO's letter dt. 18th Jan., 1990, addressed to the assessee. Wherein he had, inter alia, called for information on several points, during the course of assessment proceedings. Shri Sharma specifically drew our attention to Item No. … the source of investment is not explained to the satisfaction of the AO, addition must be made under Section 69 of the IT Act. For this proposition, he has relied on the judgment of Hon'ble Supreme Court in
Tag this Judgment! AI Brief & AskWipro Limited Vs. Deputy Commissioner of Income Tax
Income Tax Appellate Tribunal ITAT
Jun-21-2005
Direct Taxation
(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 … the assessing authority and the findings thereto are at pp. 68 and 69 of the assessment order which are reproduced below : '68. The third … 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
Tag this Judgment! AI Brief & AskAssistant Commissioner of Income Vs. Fertilizer Traders [Alongwith
Income Tax Appellate Tribunal ITAT Allahabad
Feb-13-2004
Direct Taxation
(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 … printouts which has been treated as undisclosed assets of the assessee firm. Such undisclosed assets are admissible under Section 69 or Section 69A of the IT Act, 1961 under the head "income from other sources'. Such head of
Tag this Judgment! AI Brief & AskSuper Cassetes Industries Ltd. Vs. Myspace Inc. and Another
Delhi
Jul-29-2011
Civil
Code of Civil Procedure (CPC), 1908 - Order 39 Rules 1, 2, 4 - Section 20 (c); Information Technology Act, 2000 - Section 79; Digital Millennium Copyright Act; Copyright Act, 1957 - Section 51(a)(i); Engraving Copyright Act, 1734; Telegraphs Act 1863; Specific Relief Act, 1963
acts of the defendants are those of intermediatory and are protected under the provisions of Section 79 of Information Technology Act, 2000. The said provision will act as safe harbor provisions of US Digital Millennium Copyright Act ("DMCA") whereby the … judgment passed by the Apex court in Entertainment Network (India) Ltd vs. Super Cassettes Industries, 2008 (9) SCALE 69 wherein the apex court has expressed its opinion about the Application of International Conventions in India in the
Tag this Judgment! AI Brief & AskCambrian Hall Educational Trust Vs. Deputy Commissioner of Income Tax
Income Tax Appellate Tribunal ITAT Delhi
Nov-11-2004
Direct Taxation
(2005)93TTJ(Delhi)838
estimate. His address as stated by the assessee is R. Kumar & Co., Karanpur, Dehradun,. As per the information of the Department, the address is 76, Khurbura Mohalla, Dehradun,. He is not traceable at either of the … issued notice under Section 148 of the IT Act on 24th Aug., 2000. The learned counsel for the assessee requested for inspection of the file … officer was asked to state about Vinod Jain, Proprietor of Vinod Enterprises, 69, Old Dalanwala, and give details about work and payment made to him. … 7. On the facts and in the circumstances of the case, the learned CIT(A) erred in holding the action of the AO in using, against the appellant while passing the assessment order, the statements of S/Shri R.C.
Tag this Judgment! AI Brief & AskDr S M Mannan Vs. Central Bureau Of Investigation (anti Corruption Bur ...
Karnataka
Apr-22-2024
Miscellaneous
2014, the copies of directions issued under section 5(2) of the Telegraph Act-1885 and section 69 of the Information Technology Act-2000 are forwarded to the Review Committee within a period of seven working days. 35 iiii. In the instant
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