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Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

for the asst. yrs. 1985-86 and 1986-87 respectively, the Tribunal issued notice under Section 254(2) of the IT Act dt. 30th Aug., 2000 requiring the assessee, M/s. U.P. Forest Corporation, Lucknow and the Revenue to state their … Supreme Court is concerned, it only sought that the issue of Section 11 cannot be raised for the first time before the High Court in its writ petition and in respect of Section 11, no issue has

Arihant Tiles and Marbles (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Land Acquisition

Reported in : (2006)104TTJ(Jodh.)149

properly sorted out and marked; (ii) Such blocks are then processed on single blade/wire saw machines using advanced technology to square them by separating waste material; (iii) squared up blocks are sawed for making slabs by using … Ltd. (1996) 132 CTR (Ker) 178 : (1996) 86 Taxman 466 (Ker) Conversion of normal and natural … at every such stage the raw materials are consumed. Take the case of bread. It passes through the first stage of production when wheat is grown by the farmer, the second stage of production when wheat is … earned foreign exchange and claimed deduction under Section 80HHC of the IT Act, 1961 (hereinafter referred to as 'the Act'). Apart from trading of marble, … CIT(A) dt. 1st Jan., 2004 and 5th Jan., 2004 pertaining to asst.yrs. 2000-01 and 2001-02 involve identical questions of fact and law.So these are being

Ashwinbhai Somabhai Patel and anr. Vs. Nrugendraprasadji Ajendraprasad ...

Court : Gujarat

Subject : Civil

Acts : Evidence Act, 1872 - Sections 1, 3, 65, 65(1), 65(A), 65(B), 65B(1), 65(2) and 65B(2); Information Technology Act, 2000; Registration Act - Sections 17; Information Technology (Certifying Authorities) Rules, 2000; Information Technology (Qualification and Experience of Adjudicating Officer and manner on holding inquiry) Rules, 2003; Information Technology (Security Procedure) Rules, 2004; Code of Civil Procedure (CPC) , 1908 - Order 29, Rule 1 - Order 39, Rules 1 and 2; Civil Practice Rules- Rule 60; Constitution of India - Articles 226 and 227

Reported in : (2009)3GLR2352

Video CD. There is no evidence to suggest that it is electronic record as per the provisions of Information Technology Act, 2000 and as per Sections 65A and B or amended Evidence Act.(iii) The documents produced vide Exh. 54/1 does … and manner on holding inquiry) Rules, 2003; the Information Technology (Security Procedure) Rules, 2004 and the provisions of Sections 3 and 65(a) of the Evidence Act, the documents produced and sought to be relied upon are not … Civil Judge, Anand below application Exh. 167 in Special Civil Suit No. 86 of 2008, by which the learned trial Court has allowed the said

Varsha Plastics (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)99TTJ(Mum.)487

(iii) creditworthiness of the creditor. A person may have funds from any source and an assessee, on such information received, may take a loan from such a person. It is not the business of the assessee to … of the company--Shri R.P. Goel, appeared before the AO on 28th Feb., 2000, and confirmed the loan transaction. (ii) The learned CIT(A) erred in confirming … (i) The learned CIT(A) erred in confirming the addition of Rs. 12,50,000 under Section 68 of the IT Act as the income of the appellant on account of borrowings made from M/s Fraternity Electronics Ltd. for which

In Re: Van Oord Acz. Bv

Court : Authority for Advance Rulings

Subject : Direct Taxation

The contract was awarded on 22nd August, 1997. The contract work is expected to be complete in July, 2000. The scope of work as per the contract is stated in cls. 1201.1(iv) and 1201.2. The works to … hands under s. 28 or excluded from its total income under s. 86 r/w s. 167B (3) Whether depreciation allowance for asst. yr. 1998-2000, will … ITR 489 (AAR). Dredgers, boats, equipment, computers and other plant and machinery deployed by the applicant for the first time in India and on which no depreciation has been "actually allowed" under the IT Act, 1961, will … Income Tax Act, 1961 - Sections 2(31), 28, 29, 30 to 43D, 44BBB, 167B, 198 and 199 1.

Birla Tyres Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)267ITR1(Kol.)

learned CIT, Section 86 of the Act envisages 3 different situations which are as follow : (a) The first situation is envisaged by Clause (a) of the first proviso to Section 86 of the Act, where the … hands of AOP.3. Learned CIT, by passing an order dt. 31st March, 2000, held that according to Sections 67A and 167B(2) of the Act, the … deciding the taxability of the member's share in the income of AOP.For the purpose of deciding the issue, Section 86 of the Act should have been considered by learned CIT, Section 86 of the Act envisages 3 different

Escorts Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)104ITD427(Delhi)

business management to its partners, so that the assessee could concentrate on its core business of agriculture, telecommunications, information technology and health care. The learned Counsel for the Revenue submitted that health care was also considered as core … Centre, Delhi, as on 31st March, 2000 as income of the appellant under Section 2(24)(iv) of the IT Act, 1961, to Rs. 86,40,00,000 ignoring the details mentioned by the AO in the assessment order.4. The assessee is

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

of the Act on 27th March, 2003 (for asst. yrs. 1995-96, 1996-97 and 1998-99) and on 28th Jan., 2000 for asst. yr. 1997-98. (ii) The second issue is with respect to rejection of assessee's books of account … that proceedings under Section 147 of the Act. for asst. yr. 1997-98 were initiated without there being any information/material with the Revenue which could make the AO to have reasons to believe that a particular income had

Nopany Education Trust Vs. Additional Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)93ITD152(Kol.)

for certain details. In response to above notices, the assessee as per reply dt. 13th March, 2001 placed information on record. The AO, however, felt that his notice under Section 142(1) was not fully complied with and … by the assessee, however, the main issue is with regard to the exemption under Section 10(22) of the Act.2. In this case, the assessment was framed under Section 144 of the Act. Originally, the return was processed … Rs. 91,78,679 as against the surplus generated for the year for Rs. 86,19,577. The assessee has placed reliance on the Circular No.712 dt. 25th July,

Shreya Singhal Vs. U.O.I.

Court : Supreme Court of India

Subject : Land Acquisition

over the internet is included within its reach. It will be useful to note that Section 2(v) of Information Technology Act, 2000 defines information as follows: "2. Definitions.-(1) In this Act, unless the context otherwise requires,- (v) "Information" includes data, … democratic organizations. In Sakal Papers (P) Ltd. & Ors. v. Union of India, [1962]. 3 S.C.R. 842 at 866, a Constitution Bench of this Court said freedom of speech and expression of opinion is of paramount importance