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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 … such other facilities and generally engage in urban development in the areas it had jurisdiction over. He highlighted Section 40 of that Act and urged that the nature of activities, especially disposal of properties developed by AUDA were

Commissioner of Income Tax Kolkata Xii Vs. M/S Calcutta Export Company

Court : Supreme Court of India

Subject : Education

perused the factual matrix of the case. Point(s) for consideration:-5) Whether the amendment made by the Finance Act, 2010 in Section 40(a)(ia) of the IT … 40(a)(ia) of IT Act.18) With a view to mitigate this hardship, Section 40(a)(ia) was amended by the Finance Act, 2008 and the provision so amended read as under:-“40. Notwithstanding anything to the contrary in Sections 30 to 38, … remaining eleven months of the previous year. It was provided that in case of assessees falling under the first category, no disallowance under Section 40(a) (ia) of the IT Act shall be made if the tax deducted

Azeez M vs State of Kerala

Court : Kerala

allegedly committing the offences punishable under Section 420 of the Indian Penal Code and Section 66D of the Information Technology (Amendment) Act, 2008. The petitioner was arrested on 05.05.2024.2. The gist of the prosecution case is that; betweenthe period from 08.01.2024 … the case is practically complete and recovery has been effected.7. In Sanjay Chandra v. CBI [(2012) 1 SCC 40], theHonourable Supreme Court has categorically held that the fundamental postulate of criminal jurisprudence is the presumption of innocence,

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 … 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 48 YEARS S/O. PANKAJAKSHAN, AKSHAYA, GANDHI NAGAR, PALAKKAD DISTRICT, PIN

Devath Raju Vs The State Represented by

Court : Chennai

318(4), 336(2), 338 and 340(2) of the Bharatiya Nyaya Sanhita, 2023, and Sections 66C and 66D of the Information Technology (Amendment) Act, 2008.2. It is the case of the prosecution that the petitioner’s son was arrayed as A2 and cheated … State Represented by The Inspector of Police, Cyber Crime Wing, Tambaram City Police, ..Respondent(s)Criminal Revision Case filed under Sections 438 r/w 442 of the BNSS, 2023, praying to set aside the order dated 19.11.2025 passed in Crl.M.P.No.2465

Ajith Kumar, Rep. By his father, Sivagangai District and Others Vs. St ...

Court : Chennai Madurai

Subject : Land Acquisition

Police Station Crime No.25 of 2016 for offences under Sections 509, 153(A) IPC and Section 67(A) of the Information Technology Amendment Act, 2008 and the allegation against this petitioner is that he had made derogatory remarks about women of another community … judgments: 1. Minor Pradeesh Kumar and another vs. The Station House Officer, Cuddalore District, 2009 (3) MWN (Cr.) 40; 2. Karkuvel Mani, Minor vs. State rep. By the Inspector of Police, Thoothukudi District (Crl.O.P.(MD) No.8955 of 2014)

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 … economy as well as rights of Internet intermediaries. FAO(OS) 540/2011 Page 32 40. In the USA, DMCA was signed into law in 1998 to give … 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

Karnataka State Beverages Corpn. Ltd. Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

Page No. 88 of the order for the Assessment Year 2012-2013. (xiv) Amendment made in Section 24 of the Karnataka Excise Act, 1965 is illegal. … the State Act relating to privilege fee and the claim of the petitioner that such fee is a first charge on profit preceding the charge of income-tax, is certainly required to be discouraged, being repugnant and inoperative. … is parting with its taxable profits to the Government under the name of "privilege fee". (x) Provisions of Section 40(a)(ii) would be applicable. (xi) The privilege fee does not satisfy the definition of "fee", as all the elements

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 … are goods for the purpose of the Customs Act was answered in 40 the affirmative. This Court clearly held that "the intellectual property when put

M/s Apex Laboratories P. Ltd. Vs. The Deputy Commissioner Of Income Ta ...

Court : Supreme Court of India

Subject : Direct Taxation

incidental power to fix days therefore; power conferred to compel cane growers to 23 Inserted vide Medical Council (Amendment) Act, 1964. 24 (2003) 4 SCC257 15 supply cane to sugar factories implies an incidental power to ensure payment … “any act or omission made punishable by any law for the time being in force”. Under the IPC, Section 40 defines it as “a thing punishable by this Code”, read with Section 43 which defines ‘illegal’ as being … custody for a period of nearabout 20 days. The police were also informed and after waiting 20 days for the police action. If the respondents