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X Corp vs Union of India

Court : Karnataka

UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT DECLARING THAT SECTION 79(3)(b) OF THE INFORMATION TECHNOLOGY ACT, 2000 (IT ACT) DOES NOT CONFER AUTHORITY TO ISSUE INFORMATION BLOCKING ORDERS UNDER THE IT ACT, AND FURTHER DECLARE … theConstitution, certain difficulties have been brought to light by judicial decisions and pronouncements specially in regard to the chapter on fundamental rights. The citizen's right to freedom of speech and expression guaranteed by article 19(1)(a) has been … OF THE UNITED STATES OF AMERICA HAVING ITS HEADQUARTERS AT: 865, FM 1209, BUILDING 2, BASTROP, TEXAS - 78602, USA HAVING ITS PHYSICAL CONTACT ADDRESS

Amarjit Singh Bakshi (Huf) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)263ITR75(Delhi)

and his employee Shri R. Ganeshan unequivocally stated that the consideration for the land was Rs. 7.07 crores. The information received from Punjab & Sind Bank brought to the notice of the assessee also shows that value of … The effective hearing in both these cases were started on 5th Oct., 2000 and finally they were completed on 1st June, 2001.Detailed arguments were put … regular assessment will be separate and apart from the block assessment under Chapter XIV-B. The assessee was required to explain the sources of payment of … two appeals by two assessees against the assessment order under Section 158BD r/w Section 113 of the IT Act, 1961 for the block period i.e., from asst. yrs. 1987-88 to 1997-98 (up to 6th Nov., 1996).These two … before the Sub-Judge-1, Dhanbad in Title Suit No. 124 of 1997, p. 87 Part-B of the paper … Shri N.S. Atwal. In response to O. No. 24 it was replied by Shri N.S. Atwal that

Deputy Commissioner of Income Tax Vs. Syncome Formulations (i) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)106ITD193(Mum.)

new Section 115JB from the asst. yr. 2001-02 onwards. This new provision has been introduced by the Finance Act, 2000. This section also retained the deduction available under Section 80HHC under Expln. (iv) provided under Section 115JB(1). In … prevail over Section 80AB or any other provisions of the Act under Chapter VI-A for the reason that Section 80AB has been given an overriding … eligible for deduction under Section 80HHC computed under Clauses (a), (b) or (c) of Sub-section (3) thereof. Hence, first it has to be determined whether the assessee is entitled to deduction under Section 80HHC. If he is … Development Corporation Ltd. v. CIT (2003) 179 CTR (SC) 1 : (2003) 126 Taxman 121 (SC) to explain the basis of the presumption necessary to … the Hon'ble President of the Tribunal under Section 255(3) of the IT Act, 1961, to decide the

Satyabhushan Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2004)84TTJ(Bang.)165

It was further submitted that rates of tax are determined by annual Finance Act and since the Finance Act, 2000 provides for levy of surcharge on tax levied under Section 113, the same need to be upheld. . … estimated, same can be by way of regular assessment but not under Chapter XIV-B. The proposed addition was objected by assessee stating that no such … ground is accordingly dismissed.7. The next ground is against addition of Rs. 12 lacs by way of- income from certain share transactions carried on by … has estimated the expenses based on appraisal report by search party. No basis for such estimate is either informed to assessee or furnished before us. In such a situation we find that estimate of assessee is based … order of learned CIT(A)-n, Bangalore dt. 14th June, 2002, against an order passed under Section 158BC in

K.R.Ravi Rathinam Vs. 1. the Director General of Police

Court : Chennai

Subject : Land Acquisition

11 have committed offences under Sections 66 B, 66 E, 72, 72 A r/w. 76 and 77 of the Information Technology Act, 2000 and Sections 109, 379, 403, 420, 468, 470, 471 along with 120 (b) of IPC. The intellectual property … as the power to investigate into cognizable offences is legitimately exercised in strict compliance with the provisions under Chapter XII of the Code of Criminal Procedure. Ordinarily, a Writ Court cannot direct Investigation Agency to carry out … 12/2014 CORAM THE HONOURABLE MR. JUSTICE M.VENUGOPAL Writ Petition (MD) No.18210 of 2014 a n d M.P.(MD) Nos.1 and 2 of 2014 K.R.Ravi Rathinam ... … BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated:3. 12/2014 CORAM THE HONOURABLE MR. JUSTICE M.VENUGOPAL Writ Petition (MD) No.18210 of 2014

Suomoto Proceedings in Flesh Trade Vs. State and ors.

Court : Jammu and Kashmir

Subject : Criminal

Reported in : 2008(1)JKJ161

Special Police Establishment Act, 1946. The CBI re-registered the case as RC 1(s)/2006/SCR-III/CBl/ND under Section 67 of the Information Technology Act, 2000 on May 10,2006.39. As a result of initial investigation CBI arrested five persons apart from those arrested by … of the Code, as follows:Section 169 Release of accused when evidence deficient If, upon an investigation under this Chapter, it appears to the officer-in-charge of the police station or to the police officer making the investigation that … would be proper to notice the statement of the girl recorded on 12.06.2006, in presence of the District and Sessions Judge Molvi Javid Ahmed. The … statements upon oath of the complainant and the witnesses present under Section 200 Criminal Procedure Code and thereafter decide whether to dismiss the complaint or

Shreya Singhal Vs. U.O.I.

Court : Supreme Court of India

Subject : Land Acquisition

over the internet is included within its reach. It will be useful to note that Section 2(v) of Information Technology Act, 2000 defines information as follows: "2. Definitions.-(1) In this Act, unless the context otherwise requires,- (v) "Information" includes data, … criminal conspiracy to commit such offence.- (1) No Court shall take cognizance of- (a) any offence punishable under Chapter VI or under Section 153-A, [Section 295-A or sub-section (1) of Section 505]. of the Indian Penal Code, … Connecticut, 310 U.S. 296, 309, 310, 60 S.Ct. 900, 906, 84 L.Ed.1213, 128 A.L.R. 1352." (at page 1035) 17. So far as the second apparent

Wipro Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2006)5SOT805(Bang.)

2,3 & 4, Plot Nos. 72 & 73, KEONICS Electronics City, Bangalore-561 229 ITPL, 5th & 6th Floors, Information Technology Park, Whitefield Road, Bangalore-560 066 Wipro Ltd., Flat No. 201, Block A STP Complex, Electronic City, Sector 18, … even though tax was deducted at source and remitted in accordance with Chapter XVII-B read with the Income Tax Rules." On the issue of allowing … of appeal for assessment year 1999-2006as ground No. 12 which is extracted hereunder : "12. The learned … in the books of account in order to arrive at the profits exempt under section 10A of the Act." The Commissioner (Appeals) has granted full relief by deleting the addition by the assessing officer. We are unable … No. STP/P/VIII(A)/ 270/2000/2459, dated 19-9-2000.3. STPI, Bangalore-Letter No. STPIB/WIPRO Systems /Expan / 2000051901 / 2053 dated 20-52000.6. Letter dated 19-8-1998 of Under Secretary, Government of

Secure Meters Ltd. Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

yr. 1992-93 is directed against the order of CIT(A), Udaipur dt. 21st July, 1994, whereby he confirmed the action of AO in allowing deduction under ss. 80HHC and 80HHE (in Chapter VI-A) only after considering the brought … earlier also taken a similar view in its decision dt. 8th February, 2000 in ITA No. 667/Jp/1993 for asst. yr. 1986-87 in the case of … from 80HH to 80VV. He has contended that accordingly all brought forward losses will have to be deducted first before allowing relief of special deduction.6. In the rejoinder, the learned authorised representative of assessee has contended that … asst. yr. 1992-93 is directed against the order of CIT(A), Udaipur dt. 21st July, 1994, whereby he confirmed the action of AO in allowing deduction

Snowcem India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 115JA, 207, 208, 209, 210, 234B and 234C; Companies Act

Reported in : (2009)221CTR(Bom)594; [2009]313ITR170(Bom); [2009]178TAXMAN478(Bom)

Act. In the instant case we are concerned with Section 115JA under Chapter XII-B. The terminology used in Section 115JA is same or similar as … following question:Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that interest under Sections 234B and 234C was leviable in case of computation of income under … and 234C was leviable in case of computation of income under the provisions of Section 115JA of the Act?3. It was the submission on behalf of the assessee that in a case of computation of income under … the Supreme Court is 'The appeals are dismissed' being Civil Appeal Nos. 1284 and 1285 of 2001. Once the appeals are dismissed then it can … this appeal against the order dt. 13th Jan., 2006 whereby the appeal preferred by the assessee against