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

Court : Supreme Court of India

Subject : Right to Information

Prior to the enactment of the Aadhaar Act, the Aadhaar project was governed by the provisions of the Information Technology Act, 2000. Section 72A of the Information Technology Act, 2000 provides for punishment for disclosure of information in breach of law … 94 for disclosing identity information (which was collected in the course of PART D enrolment or authentication). Under Section 38, a penalty for unauthorised access to the CIDR has been provided. Section 38 provides thus: “Whoever, not being

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)83ITD111(Kol.)

of lease rent thereunder was very much a part of the disclosed operation of the assessee and all the information regarding thereto were/must have been within the knowledge of the AO at the time of making the regular … the net finance received and interest thereon as per the agreement for 38 months.5. The AO concluded from certain other facts like that the lease … the CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took place in the premises of the assessee-company on 22nd Jan., 1997 … CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

stock option by the assessee in the previous year relevant to asst. yr. 1998-99. In response, the following information was furnished by the assessee in regard to grant, exercise and sale of stock options:S.No Date Grant/ Basis … shares, was liable to tax as income from 'capital gains'. This sub-Clause (iii)(a) was deleted by the Finance Act, 2000 w.e.f. 1st April, 2001 and a new proviso to sub-Clause (iii) of Clause 2 of Section 17 was … the following basis:Net salary drawn Rs. 78,44,971Tax paid by the employer Rs. 38,47,601 __________________ The AO has worked out the perquisite value of residential accommodation

Just Rights For Children Alliance Vs. S. Harish

Court : Supreme Court of India

Subject : Right to Information

the petition and thereby quashed the chargesheet dated 19.09.2023 filed for the offences punishable under Section 67B of the Information Technology Act, 2000 (for short, the “IT Act”) and Section 15(1) of the Protection of Children from Sexual Offences Act, 2012 … a. Legislative History and 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.

Parkar Securities Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)102TTJ(Ahd.)235

of a share broker. But the fact remains that it is only a general statement without any factual information giving the necessary transactions which were purported to have been caused due to bad delivery or due to … and it is directed against the order of CIT(A), dt. 19th Sept., 2000 for asst. yr. 1997-98.2. Grounds of appeal attached with Form No. 36 … consisted of purchase and sale of such shares' also does not indicate that the legislature had several other actual and existing non-speculative activities of business in mind. It merely indicates that the business activity which consists of … discussing the issue it would be worthwhile to reproduce the Explanation to Section 73 which reads as under: Where any part of the business of

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 … the Respondents 7, 8, 10 and 11.9. The Respondents 7, 8, 10 and 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

Sharda Educational Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2006)99TTJAgra212

business interests, savings and have also contributed their personal earnings to set up Hindustan College of Engineering and Technology, Hindustan College of Management and Hindustan College of Computer Sciences under the appellant trust which have provided a … who dismissed the assessee's appeals by his consolidated order dt. 3rd Nov., 2000. Since both the appeals arise out of the consolidated order of the … the appellant craves leave to add, amend, alter or withdraw any ground of appeal.3. The parties were heard first with respect to the request for raising additional grounds and since the learned Departmental Representative did not raise … not properly appreciated that the requirements of Section 275 of the IT Act have not been fulfilled as the penalty proceedings have been initiated on … as clarified by the CBDT in its Circular 387, dt. 6th July, 1984, according to which these

Swami Ramdev & Anr. Vs.facebook, Inc. & Ors.

Court : Delhi

Subject : Right to Information

with the Rules are relevant. The same are extracted below: CS (OS) 27/2019 Page 63 of 76 The Information Technology Act, 2000 Section 2(j) ―computer network means the interconnection of one or more computers through- (i) the use of satellite, microwave, … uploaded in the video is defamatory has been set out. Specific reliance is placed on pages 31, 33, 38, 39 and 53 of the plaint. Reliance is also placed on the judgment of the ld. Single Judge,

G.G. Diamond International Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)104TTJ(Mum.)809

Investigation Wing of the Department at Surat.Investigation revealed that none of the parties are in existence. No local information was available regarding these parties. AO further noted from the bank accounts of these parties that there were … sales in the earlier year. Assessee-firm came into existence on 7th Jan., 2000 and this is the second year of assessee's business.3. AO held, in … appellant. 6. The CIT(A) has erred in confirming the disallowance of Rs. 1,29,77,912 under Section 40A(3) of the Act being 20 per cent of alleged cash purchase of Rs. 6,45,88,956 and also adding the said amount to

Mahanagar Telephone Nigam Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)100TTJ(Delhi)1

the above amounts in the P&L a/c and there is no justification for making the addition again. This information in the audit report is only an additional information whereby the auditor is supposed to give the computation … 1st April, 1995 inducted de novo systems and technologies in place of the outmoded and antiquated system and technology that existed earlier and this was in pursuance of the same new telecommunication policy that gave birth to … Nigam Ltd. v. Jt CIT in ITA No. 1434/Mum/1999, dt. 14th Sept., 2000 [reported at (2000) 69 TTJ (Mumbai) 882--Ed.]. However, while giving relief to … Government conferred under Sub-section (2) of Section 4 of the Indian Telegraph Act, granted licence vide letter No. 1-101/85-MTAC/PHB, dt. 27th March, 1986, to establish, … in the last para, i.e., paper book p. 388, it has been clarified : The section talks