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Essar Steel Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)97TTJ(Ahd.)985

148 and in that context their Lordships of the Gujarat High Court held that there was no new information but only a change of opinion. The assessee had disclosed the material to the AO who was satisfied … not affect its taxability in any way. The company could not claim any relief under Section 70 or Section 71 since its business had not started and there could not be any computation of business income or loss … gains from cancellation of forward exchange contracts was of revenue nature. The action of the AO in reducing the value of block of assets was

Delhi High Court Legal Services Committee Vs. Uoi and anr.

Court : Delhi

Subject : MRTP

and protection of children; (l) declare “fit persons”; (m) declare a child legally free for adoption; (n) keep information about and take necessary follow-up action in respect of missing children in their jurisdiction; Crl Rev.No.443/2009 & Crl.M.A.No.3071/2010 … the matter was to be examined in the light of the Juvenile Justice (Care & Protection of Children) Act, 2000 (‗JJ Act, 2000‘ hereafter) and not by the Magistrate under Section 17A of the IT Act, 1956. It … is a special Act dealing with a specific Crl Rev.No.443/2009 & Crl.M.A.No.3071/2010 71 subject, namely with conditions of service, enumerated in the Schedule, of workmen

income Tax Officer Vs. Bir Engg. Works [Alongwith Misc.

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2005)94ITD164(Asr.)

necessary in the public interest so to do, be published and circulated in the prescribed manner for genera! information; (b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship … should not be filed if the tax effect was less than Rs. 2000. For appeals arising from income-tax, such monetary limit was fixed at Rs. … 1. In exercise of the powers vested under Section 255(3) of the IT Act, 1961 (hereinafter, referred as the Act), the President of the Income-tax Appellate Tribunal (in short ITAT) has constituted … computation of relief under Section 80M involving question of interpretation of Section 71(2) is a debatable question, and, therefore, it was not mistake apparent from

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 … The relevant portion of the reply appears in the paper book-II p. 71 and is reproduced below : Reg.: M/s Fertiliser Traders and Saraf Trading … 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

Shri Rama Multi Tech Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)568

issue be restored to the file of AO.3.3 The learned counsel for the assessee, in rejoinder submitted that informations regarding advances given for capital work were furnished by the assessee to AO vide its letter dt. 11th … in law and on facts in confirming the disallowance of Rs. 9,94,421 claimed under Section 35D of the Act. 6. The learned CIT(A) has erred in law and on facts in not considering the additional ground of … against the order of CIT(A), dt. 5th March, 2004, for asst. yr. 2000-01. Since the assessee is the same and some of the issues involved … the case of CIT v. Alembic Glass Industries Ltd., (1976) 103 ITR 715 (Guj) for allowing the interest on borrowed capital as revenue expenses. The

Picker India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

the CIT(A) to invoke Section 92 to assessee's case, no particulars, data on comparable transactions, any other relevant information were gathered during the first remand. CIT(A)'s decision to set aside the issue to the file of the … are against the order of the CIT(A)-XXIX, New Delhi dt. 14th July, 2000. There are six grounds in the appeal of the assessee. Grounds 3 … resident assessee as held in the cases of Kusum Products Ltd. (1993) 71 Taxman 611 (Cal) and Slocum Investment (P) Ltd. us. Dy. CIT (2006) … guidelines. Further, the CIT(A) is directing the AO to apply the provisions of Section 92 of the IT Act and issuing certain directions in this regard. Finally, other two grounds Nos. 1 and 2 are: 1. That

Smt Shaila Chebbi Govind Vs. The State of Karnataka By

Court : Karnataka

Subject : Right to Information

Srinivas Gouda, alleging offences punishable under Sections 65, 66 (B) , 71 , 73 and 74 of the Information Technology Act, 2000 (hereinafter referred to as ‘the IT Act, 2000’, for brevity) and Sections 465, 468, 469, 471, 474, 476 … served) ***** These Writ Petitions filed under Articles 226 and 227 of the Constitution of India, read with Section 482 of the Code of Criminal Procedure, 1973, praying to quash the complaint and FIR in Crime No.76/2016

Swami Ramdev & Anr. Vs.facebook, Inc. & Ors.

Court : Delhi

Subject : Right to Information

with the Rules are relevant. The same are extracted below: CS (OS) 27/2019 Page 63 of 76 The Information Technology Act, 2000 Section 2(j) ―computer network means the interconnection of one or more computers through- (i) the use of satellite, microwave, … and of 15 September 2016, McFadden, C‑484/14, EU:C:2016:689, paragraph 96). … CS (OS) 27/2019 Page 56 of 76 71. It is for the referring court to ascertain whether, also having regard to the recent changes made to

Shaila Chebbi Govind and Others Vs. The State of Karnataka by The Prin ...

Court : Karnataka

Subject : Education

and Mala Srinivas Gouda, alleging offences punishable under Sections 65, 66 (B), 71, 73 and 74 of the Information Technology Act, 2000 (hereinafter referred to as the IT Act, 2000 , for brevity) and Sections 465, 468, 469, 471, 474, … (Prayers: These Writ Petitions filed under Articles 226 and 227 of the Constitution of India, read with Section 482 of the Code of Criminal Procedure, 1973, praying to quash the complaint and FIR in Crime No.76/2016

Parshuram D. Patil Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

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

in Cape Brandy Syndicate v. IRC (1921) 1 KB 64 at p. 71 still holds the field. It reads:......"In a taxing Act one has to … 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.