Advanced Search Results

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

Subject : Right to Information

Prior to the enactment of the Aadhaar Act, the Aadhaar project was governed by the provisions of the Information Technology Act, 2000. Section 72A of the Information Technology Act, 2000 provides for punishment for disclosure of information in breach of law … sub- section shall be valid for a period of three months from the 66 Section 32(2), Aadhaar Act 93 PART D date of its issue, which may be extended for a further period of three months after

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 … v.Lab India instruments (P) Ltd. (2005) 94 TTJ (Pune) 113 : (2005) 93 ITD 120 (Pune). Consequently, the claim made during the course of assessment … 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

B.K. Agrawal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

to the extent of Rs. 78,000. Neither there was evidence available during the course of search nor any information could be filed by the assessee, therefore, reference was made to the Valuation Officer to ascertain the period … property and other sources, for which a reference was made to pp. 93 to 113 of the paper book containing computation of income for the … of salary.In view of the provisions contained in Rule 2(h) of Part A of IVth Schedule to the Act. Therefore, the payment of commission was assessed as salary as has been done by the assessee himself for … the facts of the case are that a search and seizure under Section 132 was carried out in the group consisting of (i) Disinfecto Chemical

Deputy Commissioner of Income Tax Vs. Royal Jordanians Airlines

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)283ITR28(Delhi)

from sovereign immunity does not extend to payment of direct taxes. However, in the absence of any specific information or evidence it is not possible to hold that the income of the assessee before us enjoys sovereign … Royal Jordanian Airlines (hereinafter referred to as "RJA") is liable to be taxed in India under the IT Act, 1961 in respect of the assessment years in question. The same issue arose in the case of the … 1. These four appeals pertain to asst. yrs. 1995-96, 1994-95, 1996-97 and 2000-2001. Appeal in ITA No. 5252/Del/1998 is Revenue's appeal filed on 3rd Nov., … in the case of the assessee in relation to assessment order under Section 143(3) for asst. yr. 1995-96. Appeal in ITA No. 3805/Del/1999 is 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 … or less than ordinary profits to the assessee as held in para 93 of the decision in the case of Addl. CIT v. Nestle India … 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

Sicom Ltd. Vs. Harjindersingh and ors.

Court : Mumbai

Subject : BankingContract

Acts : Contract Act, 1872 - Sections 128; Limitation Act, 1963 - Sections 3; Banker's Books (Evidence) Act, 1891 - Sections 4; Information Technology Act, 2000 - Sections 93

Reported in : AIR2004Bom337; IV(2004)BC350; 2004(5)BomCR304; [2005]123CompCas653(Bom); 2005(1)CTLJ299(Bom)

is required by the amendments to the Bankers' Books (Evidence) Act, 1891, the change brought about by the Information Technology Act, 2000.11. It is then contended that the Plaintiffs have not maintained books of accounts in regular course of business … principal debtor nor the surety discharged the admitted liability of the principal debtor in spite of demands. Under Section 128 of the Indian Contract Act, save as provided in the contract, the liability of the surety is

Viswa Hindu Parishad Kerala vs the State of Kerala

Court : Kerala

by the Central Government. As per the second proviso, every aggregator shall comply with the provisions of the Information Technology Act, 2000 and the Rules and Regulations made thereunder. As per sub- section (2) of Section 93, the conditions referred

Joint Commissioner of Income Tax Vs. Karnal Co-operative Sugar Mills

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)99TTJ(Delhi)330

to please furnish the details of sugarcane purchased by you from the members and non-members, separately. The above information should be furnished latest by 10th Jan., 1997, failing which I shall be constrained to presume that your … the Revenue against the order of the learned CIT(A), dt. 17th Feb., 2000, for the asst. yr. 1995-96. Shri S.K. Gupta represented the Department, whereas … challenge cancellation of penalty of Rs. 40 lakhs levied by the AO under Section 271(1)(c) of the IT Act.3. The learned Counsel for the assessee, Shri Ved Jain, raised a preliminary legal ground to support the order

Moongipa Securities Limited Vs. Assistant Commisioner of Income Tax an ...

Court : Delhi

Subject : Direct Taxation

(1) The Assessing Officer had not passed any order under Section 170(3) of the IT Act and without first adjudicating and passing an order under the said section, no recoveries could be made. An order under Section

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)289

levy of interest was also challenged by the assessee in quantum appeal filed before CIT(A) who at the first instance did not adjudicate the issue of levy of interest under Section 234D. The assessee filed an application … issue raised by the Revenue in these appeals is regarding levy of interest under Section 234D of IT Act, 1961. Grounds raised for all the years are identical except difference in figures. For the sake of convenience … order of CIT(A) dt. 18th May, 2006 for asst.yrs. 1998-99, 1999-2000 and 2000-01. The only issue raised by the Revenue in these appeals is regarding