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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 … 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

K.R.Ravi Rathinam Vs. 1. the Director General of Police

Court : Chennai

Subject : Land Acquisition

have committed offences under Sections 66 B, 66 E, 72, 72 A r/w. 76 and 77 of the Information Technology Act, 2000 and Sections 109, 379, 403, 420, 468, 470, 471 along with 120 (b) of IPC. The intellectual property … and the Respondents 8 and 10. Section 76 of the Information Technology Act, 2000 speaks of 'Confiscation' and Section 77 deals with 'Compensation, Penalties or confiscation not to interfere with other punishment'. In short, there is no transaction

K.R.Ravi Rathinam Vs. 1.The Director General of Police,

Court : Chennai

Subject : Land Acquisition

Information technology Act 2000 rules, orders or regulations made there under has been or is being contravened. Similarly Section 77 of the Information technology Act 2000 deals with penalty if no penalty imposed or confiscation made under the … The averments in the complaint and his statement would not make out an offence u/s 66B of the Information technology Act 2000. Section 66E of the Information technology Act 2000 deals with punishment for violation of privacy. Whoever, intentionally or knowingly

Commissioner of Income Tax Vs. Enron Oil and Gas India Ltd.

Court : Uttaranchal

Subject : Direct Taxation

Reported in : (2008)218CTR(Uttranchal)411

and no loss was incurred by the company/assessee ?In IT Appeal No. 77 of 2007.-Whether, Tribunal erred in law in upholding the decision of CIT(A) … business consisting of the prospecting for or extraction or production of mineral oils in relation to which the Central Government has entered into an agreement with any person for the association or participation of the Central Government … circumstances of the case, in allowing foreign exchange loss of Rs. 11,58,44,887 under Section 42 of the IT Act, 1961, without appreciating the fact that the loss is only a book entry and no loss was incurred … ITA No. 1823/2005 and ITA No. 1824/2005, relating to asst. yrs. 1999-2000, 2000-01 and 1998-99, respectively, whereby the depreciation on account of foreign exchange loss

Deputy Commissioner of Income Tax Vs. CochIn Malabar Estates and

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2006)104TTJ(Coch.)434

No. 177/Coch/2003), the CIT(A) has held as under: The AO issued notice under Section 148 on 2nd March, 2000 for the similar reasons as in the asst. yr. 1987-88. The AO thereafter completed the assessment under Section … prescribed under the Act. Hence, in our opinion, considering the facts and materials on record, the CIT(A) is right in declaring all the assessment orders for all the assessment years under consideration as invalid, and hence we … of (35% of (35%of (35% of (35% of 5243973) 3465487) 12011353) 65352524) 77049334) 5266244) 17233198) 4. The assessee challenged the orders of the AO passed

Nestle India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)498

"computer" has not been defined in the Act. However, it has been defined by Section 2(1)(i) of the Information Technology Act, 2000. As per the said Act, "computer" means any electronic, magnet, optical or other high speed data processing device … reliance on the case of Kinetic Honda Motor Ltd. v.Jt. CIT (2001) 72 TTJ (Pune) 72 : (2001) 77 ITD 393 (Pune) is of no help as the facts are different in the present case. He has

L’oreal vs.brandworld & Anr.

Court : Delhi

Subject : MRTP

The disqualify above alia, inter factors, the website 19. www.shopclues.com for the exemption under Section 79 of the Information Technology Act, 2000 as the role of the website is more than that of an intermediary.20. No.2, Shopclues.com: Thus, the suit … of counterfeit goods or goods which are not genuine, could constitute infringement. CS(COMM) 980/2016 Page 15 of 19 77. Thus, for illustration purpose, any online market place or e-commerce website, which allows storing of counterfeit goods, would

income Tax Officer and ors. Vs. Maheshwari Sewa Samiti and ors.

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2005)98TTJ(Nag.)832

decision taken by the CBDT vide Instruction No. 1979, dt. 27th March, 2000, and same were liable to be dismissed as unadmitted. The Tribunal dismissed … In the case of Neeta S. Shah v. CIT (1991) 191 ITR 77 (Kar), the Karnataka High Court held that when an earlier order of … after hearing both the sides.25. The argument of the learned counsel for the assessee is that for the first time, a reference has been made to the clarificatory circular of the CBDT and on the basis of … 1. By this miscellaneous applications filed under Section 254(2) of the IT Act, 1961, the Revenue seeks to recall the orders of the Tribunal in the aforesaid appeals.2. The facts, in

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 … TOWERS STPH/IMSC/94- 1997-98 Yes 177 to 18011. LAXMI BUILDING STPH/IMSC 1997-98 Yes 77 to18012. GUINDY CHENNAI Wipro STPK/G175 1999-2000 First 177 to 180 Systems Division … 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

Kisan Discretionary Family Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)918

and your notice dt. 25th Nov., 2005 received by us on 29th Nov., 2005. over and above the information furnished so far, we furnish hereunder the following information as desired: Your goodself have referred to the brokerage … manufacturing as well as from dividend and interest, etc. till 28th March, 2000. On 28th March, 2000, the assessee sold away its running business as … CIT(A) has erred in confirming levy of interest under Sections 234A, 234B, 2340 and 234D of the IT Act. 7. Your appellant craves leave to add, alter, amend, omit all or any of the above grounds of … case, the learned CIT(A) has erred in confirming levy of interest under Sections 234A, 234B, 2340 and 234D of the IT Act. 7. Your appellant … confirming the addition of notional interest of Rs. 77,95,691 on investment in optionally fully convertible premium note