Advanced Search Results

Just Rights For Children Alliance Vs. S. Harish

Court : Supreme Court of India

Subject : Right to Information

children over the internet.145. The aforesaid was due to the fact that, the IT Act prior to the Information Technology (Amendment) Act, 2008 (for short, the ‘2008 Amendment Act’), criminalized only one act being the publication or transmission of obscene material, … observations read as under: - Criminal Appeal Nos. 2161-2162 of 2024 Page 119 of 199 “10. While dealing with the question of possession in terms … Scheme of the POCSO. ................................................ 25 b. Relevant Provisions of the IT Act. ..................................................................... 38 ii. Scope of Section 15 of the POCSO and Section 67B of the IT Act. ............ 40 a. Contradictory Views of different

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)546

Tribunal should be communicated to this centre every fortnight so that this information is available to all other charges, and there is uniformity in the … under Order 43, Rule1 of C.P.C., - Held, After introduction of Section 110A in the C.P.C., by 2002 Amendment Act, no Letters Patent Appeal is maintainable against judgment/order/decree passed by a Single Judge of a High Court. A … were granted statutory status with the insertion of Section 268A into the IT Act, 1961, by the Finance Act, 2008 with retrospective effect from 1st April, 1999. The second contention advanced by the learned Counsel for the respondent-assessee … the Tribunal.10. In the sequence of facts noticed hereinabove, reference in the first instance, must be made to Section 119 of the 1961 Act, whereunder the CBDT was authorised to issue orders, instructions or directions to IT authorities

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Electronics (DoE) with the support of the United Nations Development Program (UNDP). The program was focused on integrating information technology and internet tools with learning environment, to enhance the quality of education. However, funding by the UNDP ended … vide its circular no.11/2008 dated 19th Dec 2008.” 66 115. Senior counsel appearing for the assessees relied on Section 119 of the IT Act as well as decisions of this court, reported as Navnit Lal Jhaveri (supra) and … clause (i), if the other conditions laid down therein were satisfied.” 5 Section 4(3) of the Indian Income-tax (Amendment) Act, 1939, reads as follows: “(3) Any income, profits or gains falling within the following classes shall not be … exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) ................................................ 21 II. Submissions of parties ................................................................................................................................. 22 A. Arguments on behalf of the revenue.......................................................................................................... 22

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

certain cases. Section 234B along with Section 234A and Section 234C were inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1st April, 1989. It is well settled that interest under Section 234B is compensatory in character. … 2007, 969 of 2007, 989 of 2007, 1350 of 2007, 546 of 2008, 701 of 2008, and 893 of 2008. Question B has been framed … 234B and 234C except to the extent of granting relief under the circulars issued by the Board under Section 119 of the Act.12. Reliance was also placed by the learned Counsel for the Revenue on the Bombay High … could not have been invoked The latter issue arises only in the first set of appeals.Rival Contentions-Summary3. All the appeals are in respect of assessment

Commissioner of Income Tax, Shimla Vs. Greenworld Corporation, Parwano ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3(1A), 12AA, 19(1), 27, 31, 31(3), 31(4), 33, 33A, 33B, 33(2), 34, 34(1), 34(3), 64(4), 66, 66A, 80G(5), 80HHC(3), 80IA, 80IB, 115VZC(1), 116, 117, 118, 119, 119(1), 119(2), 120, 120(1), 124, 127, 127(1), 127(2), 127(4), 131 to 136, 142(1), 143, 143(1), 143(2), 143(3), 144, 147, 147(1), 148, 149, 150, 150(1), 150(2), 150(3), 153, 153(2), 153(3), 154, 158BC, 234(B), 234(C), 250, 253, 253(1), 260A, 263, 263(1), 271, 271(1), 271A and 272A; Code of Civil Procedure (CPC) - Sections 21 and 21(1); Constitution of India - Articles 14, 136 and 142

Reported in : (2009)224CTR(SC)113; [2009]314ITR81(SC); JT2009(8)SC429; 2009(7)SCALE721; (2009)7SCC69; [2009]181TAXMAN111(SC)

copy of account of the creditors has been produced, which is placed on record. Keeping in view the information supplied by the assessee and facts on file, the income returned by the assessee is hereby accepted.In the … the proviso to Section 80HHC(3). It is true that vide the 2005 amendment the law has been clarified with retrospective effect by insertion of the … notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification. Section 119 lays down the manner in which the instructions may be given to the subordinate authorities by the higher … of the assessee in terms of Section 133A of the Income Tax Act, 1961 (hereinafter referred to for the sake of brevity as, 'the said

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

Court : Supreme Court of India

Subject : Land Acquisition

on privacy is being analysed in the context of a global information based society. In an age where information technology governs virtually every aspect of our lives, the task before the Court is to 4 PART A impart … there is a Court direction to the contrary”150. 86 While considering the constitutional validity of the Constitution (Ninety-Ninth Amendment) Act, 2014 which enunciated an institutional process for the appointment of judges, the concurring judgment of Justice Madan B … birth control methods such as undergoing sterilisation procedures. Taken to their logical 119 (2009) 9 SCC171 PART H conclusion, reproductive rights include a woman's entitlement … JUDGMENT Dr D Y CHANDRACHUD, J This judgment has been divided into sections to facilitate analysis. They are : A The reference B Decision in

Roland Educational and Charitable Trust Vs. Chief Commissioner of Inco ...

Court : Orissa

Subject : Direct Taxation

Reported in : (2009)221CTR(Ori)88; [2009]309ITR50(Orissa)

India Council for Technical Education for conducting degree course in engineering and technology. The petitioner-trust has been granted registration under Section 12A of the IT … under Order 43, Rule1 of C.P.C., - Held, After introduction of Section 110A in the C.P.C., by 2002 Amendment Act, no Letters Patent Appeal is maintainable against judgment/order/decree passed by a Single Judge of a High Court. A … the present writ petition, the petitioner challenges the order dt. 31st May, 2008 (Annex. 2) passed under Section 10(23C)(vi) of the IT Act, 1961 (hereinafter … or any university or other educational institution or any hospital or other medical institution referred to in the first proviso makes an application on or after the 1st day of June, 2006 for the purposes of grant … Direct Taxes (CBDT) which is empowered under Section 119(2)(b) to direct an IT authority to admit an

Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

Subject : Banking

Acts : Finance Act, 1994 - Section 65(19);Central Excise Act, 1944 - Section 37B; Constitution of India - Article 265; Income-tax Act - Section 119

and it is also stipulated in section 65(19) of the Finance Act, 1994 that it does not include Information Technology Services and as per the explanation to that Section, the maintenance of computer software is included in information … technology service includes computer software, system networking, data processing, etc., after the amendment effected in the Finance Act, 2006 and after 1.5.2006 only the services … Court held in Kerala Finance Corporation v. Commissioner of Income-tax [(1994) 4 SCC 375] in the context of section 119 of the Income-tax Act that the circulars issued cannot override the provisions of the Act and the relevant

Tirumala Devi Eada and Others Vs. the State of Andhra Pradesh, Law (La ...

Court : Andhra Pradesh

Subject : Education

in the A.P. State Gazette is immaterial. At the outset, we may refer to Section 8 of the Information Technology Act, 2000: “8. Publication of rule, regulation, etc., in Electronic Gazette:- Where any law provides that any rule, … relation to minority institutions. Rejecting the contention of the appellant therein that the law as amended by the Amendment Act, 1975 should have been followed, the Supreme Court held: 5.…         ….      … The process of selection under Section … Thereafter, she was appointed as an Assistant Public Prosecutor in the year 2008. Similarly, Ramulu Dunna, the other candidate whose selection is also questioned on … ALL INDIA JUDGES ASSOCIATION (1) v. UNION OF INDIA [(1992) 1 SCC 119], ALL INDIA JUDGES ASSOCIATION (2) v. UNION OF INDIA [(1993) 4 SCC

Shaji Poulose Vs. The Institute Of Chartered Accountants Of India

Court : Supreme Court of India

Subject : Land Acquisition

proforma for furnishing of information by auditors. 3.3 It is pertinent to highlight that by the Taxation Laws (Amendment) Act, 1975, Section 142(2A) was inserted to the IT Act, 1961 conferring special power of audit by a Chartered … should increase the ceiling limit of tax audits although factors such as the increased permeation of access to technology and consequential increased professional competence of auditors, dynamic and increasing economy, growth of new and specialized areas of … the T.C. (Civil) No.29 of 2021 Etc. 30 appellant on 8th August, 2008 for regulating the business of its members. However, subsequently one of them … absence of interval between the shows T.C. (Civil) No.29 of 2021 Etc. 119 resulted in denial of fresh air, ventilation and cleanliness in the cinema