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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 … 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 … on behalf of the revenue.......................................................................................................... 22 B. Arguments of the assessee-organizations ................................................................................................. 26 C. Revenue’s rebuttal arguments................................................................................................................... 54 III. Analysis and reasoning ............................................................................................................................... 55 A.

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Citation 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Manoj Oswal Vs. the State of Maharashtra, Through Sr.P.i and Another

Court : Mumbai

Subject : Right to Information

punishable. 28 This aspect becomes very clear if one peruses Section 66 which has been substituted by the Information Technology (Amendment) Act, 2008 (10 of 2009) w.e.f. 27.10.2009. That Section 66 reads as under: “66. Computer related offences: If any person, … images, sound, voice, codes, computer programmes, software and data bases or micro film or computer generated micro fiche.” 26 A perusal of all these definitions would indicate that had the Legislature intended to leave out or exclude

Gokul Krishna G.S vs State of Kerala

Court : Kerala

Crime Police Station, Thiruvananthapuram Rural, registered under Sections 354C and 509 of IPC, Sections 66E and 67 of Information Technology (Amendment) Act, 2008 and Section 3(2)(va) of Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, for quashing Annexure-A1 First Information

Muhammed Sadhique P K vs State of Kerala

Court : Kerala

Subject : Right to Information

offences punishable under Sections 420 r/w 34 of the Indian Penal Code, 1860 and Section 66D of the Information Technology (Amendment) Act, 2008.3. The prosecution case is that, while the defactocomplainant was studying Online share trading through You Tube, the … and during the period from 29.05.2024 to 02.07.2024, dishonestly received a total amount of Rs.1,00,76,000/- by way of 26 installment by transferring the amount to the different accounts in the different States of the country. Then, the

Ajimuddin Ansari vs State of Kerala

Court : Kerala

District, alleging commission of offences under Section 420 of the Indian Penal Code and Section 66(D) of the Information Technology (Amendment) Act, 2008.2. Learned counsel appearing for the petitioner wouldsubmit that the entire issues between the petitioner and the 2 … OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 17TH DAY OF NOVEMBER 2023 / 26TH KARTHIKA, 1945 CRL.MC NO. 7439 OF 2023 CRIME NO.11/2023 OF CYBER CRIME POLICE STATION, THRISSUR, Thrissur PETITIONER/ACCUSED: AJIMUDDIN

Ranchodmal Rathod Vs The State Rep By, The Inspector of Police

Court : Chennai

No.7 of 2024 for the offences punishable under Sections 406, 420 of IPC and Section 66D of the Information Technology (Amendment) Act, 2008. The complaint is that the defacto complainant was approached and he was asked to join the Wazzup group … account was received referring to Crime No.7 of 2024. The petitioner’s legal representative presented before the authorities on 26.12.2024, given representation and also submitted all related documents. The respondent informed that they will consider the petitioner’s representation

Anil Kumar vs State of Kerala

Court : Kerala

Subject : Education

the Indian Penal Code, 1860, Section 68 of the Indian Companies Act, 1956 and Section 66D of the Information Technology (Amendment) Act, 2008 as per the order dated 26.08.2022 in S.C. No.361/2019 on the files of the trial court. The order

Anandu B vs State of Kerala

Court : Kerala

354, 354 A & 506 of the Indian Penal Code and Section 67 and 67 a of the Information Technology (Amendment) Act, 2008.3. The allegation against the petitioner is that aftercollecting some naked photographs of the defacto complainant taken at … BAIL APPL. NO. 7589 OF 2023 CRIME NO.554/2022 OF CHEVAYOOR POLICE STATION, KOZHIKODE DISTRICT PETITIONER/ACCUSED: ANANDU B AGED 26 YEARS, S/O. BIJU RESIDING AT KUNDECHIRAYIL, ALAPPUZHA DISTRICT, PIN - 688 504. BY ADVS. S.SREEKUMAR (KOLLAM) K.VIJAYAN RESPONDENTS/STATE:

Eit Services India Pvt. Ltd., Formerly Hewlett Packard Globalsoft Priv ...

Court : Karnataka

Subject : Direct Taxation

deduction u/s 10A was revised to Rs.74,25,62,786/- 3. During the course of scrutiny proceedings conducted for A.Y.2008-09 various information 40 including a large number of Master Service Agreements, Work Contracts/Scope of works, Invoices and other details related … nexus between the software developed in India which has emerged from Software Technology Park (STP) unit of assesee and technical manpower deputed outside India. (f) … quoted above, made to Section 147 of the Act, we find that, prior to the Direct Tax Laws (Amendment) Act, 1987, reopening could be done under the above two conditions and fulfillment of the said conditions alone conferred … the Commissioner of Income Tax, Bangalore-1, Bangalore (“CIT”) initiated proceedings under Section 263 of the I.T. Act on the ground that the assessment completed was