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Arjun Malhotra Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)84TTJ(Delhi)269

preferential shares was done on 25th Aug., 1997, except the book entries in their own record. According to Section 75 of the Companies Act, 1956 the assessee is required to file a return of allotment of shares stating … 1997.4. In response to summons under Section 131 the Deutsche Bank vide letter dt. 17th March, 2001, has informed the AO that the shares were pledged by Shri Arjun Malhotra, the assessee, as security for a loan

Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)93TTJ(Hyd.)927

against separate but identical orders of the CIT(A)-II, Hyderabad, dt. 27th Oct., 2000, IT(SS)A No. 31/Hyd/2000 is filed by a partnership firm consisting of three … enable him to pay the tax. It was also stated in the said letter that the Dy. CIT informed them that necessary permission would be given for selling the property and directed them to search for purchasers. … paid the taxes as per the admitted income, by invoking the provisions of Section 249(4)(a) of the IT Act, 1961. The facts of the case are as follows.3. Shri Shamraj Moorjani, Shri Devraj Moorjani and Shri Vishnukumar … returns of income on 11th Oct., 1999, declaring net income of Rs. 75,16,763. The tax payable on this income returned amounted to Rs. 43,12,708, i.e.,

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 … banks, the high courts had rightly treated the Crl Rev.No.443/2009 & Crl.M.A.No.3071/2010 75 Companies Act as a general statute and the Recovery of Debts Act,

Agrawal Farm Equipments Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Subject : Direct Taxation

Reported in : (2004)85TTJJab723

Instruction No. 1967, dt. 7th June, 1999 and 1984 dt. 9th June, 2000 (common for all 3 years). 2. That the learned CIT(A) was not … nature and requires no adjudication. Hence, this ground is rejected.6. At the very outset of the arguments, regarding first ground, the learned counsel for the assessee submitted that IT Department has issued Instruction No. 1967, dt. 7th … dt. 21st Jan., 2002 for the asst. yrs. 1995-96, 1996-97 and 1997-98 under Section 143(3)/147 of the IT Act 1961.2. Since the issues involved in all the appeals are more or less the same and arise out … as gross profit shown by assessee is Rs. 81,726 and not Rs. 75,232. The learned Authorised Representative of the assessee drew my attention to page

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Indian Partnership Act, 1931; Income Tax Act, 1961 - Sections 120, 132, 132(1), 147, 158BB, 158BC, 158BD and 246A; Evidence Act, 1872 - Sections 74 and 75; Constitution of India (15th Amendment) Act, 1963; Code of Civil Procedure (CPC) - Sections 2(17); Parliament Act; Income Tax Act, 1922 - Sections 22(4), 24, 34(1), 37(1), 131(1) and 142(1); Information Technology Act, 2000 - Sections 2(1); Constitution of India (Forty-fourth Amendment) Act, 1978 - Sections 26; Code of Criminal Procedure (CrPC) - Sections 154; Legislative Assembly Rules - Rule 235; Constitution of India (42nd Amendment) Act; Constitution of India - Articles 14, 19(1), 31, 32, 74(2), 105, 148, 149, 150, 151(2), 194, 194(3), 226 and 226(2)

the form of electronic record as defined in Clause (t) of Sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or … report was under consideration of the Assembly. This document could not be treated as a public document under Section 75 of the Evidence Act read with Section 2(17)(g) and (h) of the Code of Civil Procedure. This view

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Indian Partnership Act, 1931; ;Income Tax Act, 1961 - Sections 120, 132, 132(1), 147, 158BB, 158BC, 158BD and 246A; ;Evidence Act, 1872 - Sections 74 and 75; ;Constitution of India (15th Amendment) Act, 1963; ;Code of Civil Procedure (CPC) - Section 2(17); ;Parliament Act; ;Income Tax Act, 1922 - Sections 22(4), 24, 34(1), 37(1), 131(1) and 142(1); ;Information Technology Act, 2000 - Section 2(1); ;Constitution of India (Forty-fourth Amendment) Act, 1978 - Section 26; ;Code of Criminal Procedure (CrPC) - Section 154; ;Legislative Assembly Rules - Rule 235; ;Constitution of India (42nd Amendment) Act; ;Constitution of India - Articles 14, 19(1), 31, 32, 74(2), 105, 148, 149, 150, 151(2), 194, 194(3), 226 and 226(2)

Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)

the form of electronic record as defined in Clause (t) of Sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or … report was under consideration of the Assembly. This document could not be treated as a public document under Section 75 of the Evidence Act read with Section 2(17)(g) and (h) of the Code of Civil Procedure. This view

Vinod Yadav vs State Nct of Delhi

Court : Delhi

Subject : Criminal

offences punishable under Sections 376/354C/354D/509/ Protection of Children from Sexual Offences Act, 2012 („POCSO Act‟) 66D/67B of the Information Technology Act, 2000 („IT Act‟).4. Issue notice. The learned APP accepts notice on behalf of the State.5. The learned counsel appearing … $~ 75 to 77* IN THE HIGH COURT OF DELHI AT NEW DELHI+ BAIL … case arising out of FIR bearing no. 858/2022, registered at Police Station Khyala, Delhi for offence punishable under Sections 304(1)/308/34 of the Indian Penal Code, 1860 (hereafter „IPC‟).2. Briefly stated, the facts of the present case are

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, … it is submitted that under Section 1(2), it applies to only to the territory of India. Though under Section 75 it is clear that the Act applies to any offence or contravention committed outside of India if the

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

mark as registered. 120 Punishment of abetment in India of acts done out of India. PARAGRAPH22OFFENCES UNDER THE INFORMATION TECHNOLOGY ACT, 2000 (21 of 2000) Section Description of offence 72 Penalty for breach of confidentiality and privacy 75 Act to

New Holland Tractors (India) (P) Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)83TTJ(Delhi)628

agreement. Further, there is no clause of refund of money if the technology is not used for a part of the three years. Therefore, accrual … or contract that becomes void Section 70 dealing with obligation of person enjoying benefit of non-gratuitous act and Section 75 dealing with partly rightfully rescinding contract, entitled to compensation, special attention was invited to pp. 6 to 17 … February, the assessee sent a telegram to the purchaser to the effect that if the purchaser did not inform it within 4 hours acceptance of settlement of the contract at Rs. 16-14-6 per maund it would presume