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State of Punjab and ors. Vs. Amritsar Beverages Ltd. and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Punjab General Sales Tax Act, 1948 - Sections 14 and 14(3); Information Technology Act, 2000; Evidence Act - Sections 45, 63, 73A, 85A and 85B; Indian Penal Code (IPC) - Sections 29, 167, 172, 192, 463 and 464; Negotiable Instruments Act - Sections 138; Code of Criminal Procedure (CrPC) - Sections 273; Constitution of India

Reported in : AIR2006SC2820; 2006(7)SCALE587; (2006)607SCC7; [2006]147STC657(SC); 2006(2)LC1111(SC); 2006(7)SCC607

Various new developments leading to various different kinds of crimes unforeseen by our legislature come to immediate focus. Information Technology Act, 2000 although was amended to include various kinds of cyber crimes and the punishments therefore, does not deal with … this case it was held that the Evidence Act was an ongoing Act and the word 'handwriting' in Section 45 of that Act was construed to include 'typewriting'. These principles were also applied in the case of SIL

Sri. K. Balajee @ Balaji Sha vs State of Karnataka

Court : Karnataka

under Sections 406, 419, 420, 465, 467, 468, 471, 120B, 34 of the IPC and Section 66D of the Information Technology Act, 2000 (‘the Act’ for short) in Crl.P.Nos.5539 of 2024 and 7032 of 2024 and for offences punishable under Sections … CRIMINAL PETITION IS FILED UNDER SECTION 482 OF CR.P.C., PRAYING TO QUASH THE PROCEEDINGS PENDING CONSIDERATION BEFORE THE XLV ADDITIONAL C.M.M. COURT, NRUPATHUNGA ROAD, BENGALURU IN CR.NO.219/2022 FOR THE OFFENCE P/U/S.420, 120-B, 34 OF IPC 1860 AND

Deputy Commissioner of Income Tax Vs. Dipesh Chandak, Dipesh Chandak

Court : Income Tax Appellate Tribunal ITAT Patna

Subject : Direct Taxation

Reported in : (2007)110TT(JP.)at366

the said assessment years in the names of the following concerns during the relevant previous years as per information available from various sources wore taxed as income of the assessee on substantive basis: 4. Being aggrieved, the … the Department. The assessee in turn would raise bogus bills of supply of feed on the Department without actually making them. In support of these supplies, the assessee would raise fictitious purchase vouchers as if purchases have … documentary evidences to substantiate the same. He made a confessional statement Under Section 164 Cr.PC before the 1st Class Judicial Magistrate on 20th March, 1997 … p. 561 in C.W.J.C. No. 1656 of 1995 (R) and C.W.J.C. Nos. 459, 541, 602, 687, 1617, 1642, 1.644 of 1996 (R) observed as under:

Ms. Sapna Ganglani and anr. Vs. R.S. Enterprises and anr.

Court : Karnataka

Subject : Civil

Acts : Indian Partnership Act, 1932 - Sections 4, 69, 69(1) and 69(2); Contract Act - Sections 45; Information Technology Act, 2000; Code of Civil Procedure (CPC) , 1908 - Sections 99 - Order 6, Rules 14 and 15 - Order 7, Rule 11 - Order 30, Rules 1, 1(1), 1(2), 2, 2(3) and 3

Reported in : AIR2008Kant178; ILR2008KAR3928; 2008(6)KarLJ136; 2008(4)KCCR2234; 2008(5)AIRKarR465; AIR2008Kar178

of his principal.21. Sri. Chandrashsekar, learned Counsel for the petitioner-defendants submitted that by virtue of the provisions of Information Technology Act, 2000, a contract in respect of an immovable property cannot be validly entered into through E-mail and therefore, the … For answering the said question, we have to turn to the provisions of Section 4 of the Act, Section 45 of the Contract Act and Order 30, Rule 1 of the Code of Civil Procedure. Persons who have

Sapna Ganglani D/O Shyam M. Ganglani and Smt. Tamanna Moolchandani W/O ...

Court : Karnataka

Subject : Contract

Acts : Indian Partnership Act, 1932 - Sections 4, 69, 69(1) and 69(2); Contract Act - Sections 45; Information Technology Act, 2000; Code of Civil Procedure (CPC) - Sections 99 - Order 6, Rules 14 and 15 - Order 7, Rule 11 - Order 30, Rules 1, 1(1), 1(2), 2, 2(3) and 3

of his principal.21. Sri. Chandrashsekar, learned Counsel for the petitioner-defendants submitted that by virtue of the provisions of Information Technology Act, 2000, a contract in respect of an immovable property cannot be validly entered into through E-mail and therefore, the … For answering the said question, we have to turn to the provisions of Section 4 of the Act, Section 45 of the Contract Act and Order 30, Rule 1 of the Code of Civil Procedure. Persons who have

Radiological and Imaging Association Vs. Union of India and ors.

Court : Mumbai

Subject : Constitution

Acts : Constitution of India - Article 226; Pre-conception and Pre-natal Diagnostic Techniques Rules, 2003 ; Societies Registration Act, 1860 - Section 17, Section 4 and Rule 9; Pre-conception and Pre-natal Diagnostic Techniques (Prohibition of Sex Selection) Act, 1994 and Rules, 1996 - Section 30, 32 rw 30, 29, 4(2)(3), 72-A, Rule 12; Information Technology Act, 2000 - Section 72, 5, 6, 23(2), 72 and 72 A ; Amendment Act of 2003 - Section 17(4); Evidence Act - Section 45

Kolhapur result into breach of confidentiality and privacy and therefore, constitute an offence punishable under section 72 of the Information Technology Act, 2000. 14. On the other hand, Mr. Kumbhakoni, learned counsel for the Collector and District Magistrate, Kolhapur, Mr. V.D. … noted that the above principle of updating construction has been approved in a number of decisions. "Handwriting" in Section 45 of the Evidence Act is construed to include "typewriting"; "notice in writing" construed to include a notice by

Ece Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)11

been filed on pp. 124 to 126 of the paper book. Relevant information given in column 16 is as under: 16. The lamp unit of … been brought within the purview of Section 50B which has been brought on the statute w.e.f. 1st April, 2000. Section 50B could not be made applicable to the assessee's case during the asst. yr. 1997-98. Such provision being … the 'slump sale' of its Sonepat Unit as a going concern gave rise to capital gain/capital loss under Section 45 of the above Act. In this connection, she failed to consider the following assertions of the appellant: (a)

K. Ramajayam @ Appu Vs. The Inspector of Police, T-4, Maduravoyal Poli ...

Court : Chennai

Subject : Criminal

- Section 3, Section 25, Section 114, Section 45, Section 45A, section 76, Section 62, Section 65B - Information Technology Act, 2000- Section 2, Section 2(t), Section 2, Section 79A - Identification of Prisoners Act, 1920 - burglary and murder €“

Phani Leyba Nangli vs State of Karnataka

Court : Karnataka

ARREST IN CRIME No.384/2025 REGISTERED UNDER SECTION 66(C) AND 66(D) OF INFORMATION TECHNOLOGY ACT, 2008, SECTION 84(B) OF INFORMATION TECHNOLOGY ACT, 2000 AND SECTION 318(4), 319, 61(2) READ WITH SECTION 3(5) OF BHARATHIYA NYAYA SANHITHA, 2023.IN CRL.P No. 15869/2025 BETWEEN:1. … CHALYA VILLAGE SHRAVANABELAGOLA HOBLI CHANNARAYAPATNA TALUK HASSAN - 573 135.3. MR. VINAYKUMAR K.MSON OF MR. MUDDEGOWDA AGED ABOUT 45 YEARS R/AT No.8, KUCHAHALLI -9- GUNDENAHALLI POST MANDYA - 571 418. ...PETITIONERS (BY SRI PRAVEEN C AND SRI

Mrs. Catherine Thomas Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2008)116TTJ(Coch.)797

appeals as the original grounds were consisting of lot of facts and arguments also. We will take up first the issue regarding the year of assessment of the enhanced compensation which arises in the asst. yr. 1992-93 … of land and 5500 sq. ft. of building under the Land Acquisition Act. The Government acquired the said property on 10th July, 1986 and taken … not make the amounts received by the assessee 'compensation' or 'consideration' that could be subjected to tax under Section 45(5)(b). The learned Counsel relied on the following precedents: It was submitted that in the case of Jehangir P.