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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 … it also carries activities that 35 1999 (4) SCC599(hereafter “UCO Bank Calcutta”) 36 1968 SCR (2) 636 37 (1995) 1 SCC57438 (1967) 1 SCR61832 generate

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)

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 … FOR TRIAL FOR MARADU CASES) KOZHIKODEREVISION PETITIONERS/ACCUSED NOS.21, 22, 24, 25, 26, 27, 28, 32, 33, 35 AND 36 (ORIGINAL ACCUSED NOS.29, 30, 32, 33, 34, 35, 36, 40, 41, 43 AND 44): 1 ANIL KUMAR AGED

Myspace Inc. Vs.super Cassettes Industries Ltd.

Court : Delhi

Subject : Right to Information

enunciated thereunder. This court is conscious that a significant amendment to this provision took place in 2008; the Information Technology Amendment Act was brought into force on 5 February, 2009. However, that amendment brought in greater clarity to the nature … was required to respond to a notice from a content owner within 36 hours of receiving such notice and comply by taking down the content … orders, SCIL argued that MySpace, by using its content without licence or any authority committed infringing activities under Section 51(a)(i) and 51(a)(ii) of the Copyright Act (hereafter “the Act”).It argued that the moment MySpace communicated SCIL‟s works

Zauri Leasing and Finance Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)115TTJ(Delhi)721

Matched in: Citation (2008)115TTJ(Delhi)721

Commissioner Of Service Tax Delhi Vs. Quick Heal Technologies Limited

Court : Supreme Court of India

Subject : Service Tax

is registered with the Service Tax Commissioner, Pune­III for providing taxable services, inter alia, under the category of “Information Technology Software 2 Service”. The assessee is engaged in the development of Quick Heal brand Antivirus Software which is … goods at all.51. The following principles to the extent relevant may be summed up:­ (a) The Constitution (Forty­sixth) Amendment Act intends to rope in various economic activities by enlarging the scope of “tax on sale or purchase of … to use of tangible goods service has also been brought under the service tax net by the Finance Act, 2008, with effect from 16.05.2008 vide notification No.18/2008­ST, 35 dated 10.05.2008 whereby taxable service has been defined under Section … test for a composite contract other than those mentioned in the Article 366(29A) of the Constitution continues to be “did the parties have in mind

The Bank Of Rajasthan Ltd. Vs. Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Land Acquisition

International Banking Corporation2 has been approved by the order dated 12th August 2008 of this Court in the case of Commissioner of Income Tax, Bombay … gets interest from a date anterior to the date of acquisition till the date on which interest is first due after the date of purchase.5. Under the Income Tax Act, 1961 (for short, ‘the IT Act’), Section … etc. Page 12 of 45 Bank Ltd.1 would squarely apply as while omitting Sections 18 to 21, corresponding amendments have been made in Sections 28, 56(2)(d) and 57(3) of the IT Act, and the securities are now … time during the previous year are chargeable to income tax. Under Section 36(1)(iii), the assessee is entitled to a deduction of the amount of interest

income Tax Officer Vs. Anil H. Rastogi

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2003)86ITD193(Mum.)

profits and gains." 7. The amendment brought into effect from 1st April, 1989, by the Direct Tax Laws (Amendment) Act, 1987, gives expression to the views expressed by the Privy Council as far back as in 1932. Circular … March, 1952. In April, 1952, the Bombay firm became insolvent. In Samvat 2008 ending with 18th Oct., 1952, the assessee wrote off the sum of … bad debts was, therefore, rejected. The CIT(A) deleted the addition on the ground that after the amendment in Section 36(1)(vii) there was no need for the assessee to show as to what steps had been taken for recovery … deduction of bad debts was introduced in the income-tax law for the first time in 1939, but even prior to the insertion of such provision

Monnet Industries Ltd., New Delhi Vs. Dcit New Delhi

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Ltd. vs. CIT', 323 ITR 397 (SC) which holds that after the amendment to Section 36 (1) (vii) of the IT Act, 1961 w.e.f. 01.04.1989, … the quantum of the claim of the assessee, then the same needs to be accepted after obtaining remand report from the A.O. (c) The Hon'ble CIT(A) has erred in concluding that appellant has not been able to … A.D. Jain, Judicial Member: 1. This is Assessee's appeal for Assessment Year 2008-09 against the order dated 11.05.2012, passed by the Ld. CIT(A)-VIII, New Delhi, … written off in the books of accounts and accordingly were allowable as a deduction as per provisions of section 36(2) of the Income Tax Act. (d) The Hon'ble CIT(A) has concluded that some of the parties whose balance

b.k Educational Services Pvt Ltd Vs. Parag Gupta and Associates

Court : Supreme Court of India

Subject : Land Acquisition

Tribunal Discharges functions of Appellate Tribunal under Airports Economic Regulatory Authority of India Act, 2008 Appellate Tribunal under Information Technology Act, 2000 Appellate Tribunal under Telecom Regulatory Authority of India Act, 1997 under Appellate Tribunal Competition Act, 2002 … the Insolvency and Bankruptcy Code, 2016 (“Code”), which was inserted by the Insolvency and Bankruptcy Code (Second 1 Amendment) Act, 2018 with effect from 06.06.2018. The said Section is as follows: “238A. Limitation.-The provisions of the Limitation Act, … to infer that in the context of the Contract Act, the expression 36 “due and payable” by itself would connote an amount that may be