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Bharatiya Janata Party Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)80ITD89(Delhi)

making activity into a profit earning one as of now.46. During the course of the present hearing, no information has been furnished to us by either side as to whether similar publishing activity is being carried on … learned standing counsel also relied on a Departmental Circular dt. 19th Oct., 2000, according to which provisions of Section 44AB r/w Section 271B were held … the expenditure, was disallowed on the ground, that the expenditure laid out was not within the meaning of Section 48 of the Act. Resultantly, tax was found to be payable on the long-term capital gains.4. Being aggrieved, assessee

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 … in case of depreciable assets, the provision of Section 50 would apply over and above the provisions of Section 48. Section 50 itself provides that in calculating capital gains on assets in respect of which depreciation has been … profit for the current year.3.3 The AO invoked Section 50 of IT Act and issued a notice to the assessee vide letter dt. 29th Jan.,

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

the agriculture income at very lower side. The learned AO has not considered all the important facts and information gathered by the two different inspectors in the spot inquiries conducted by them in respect of agriculture income. … income-tax computed in accordance with Section 113. But this First Schedule is subject to Section 2 of Finance Act, 2000. Section 2 of the Finance Act provides that the rates specified in Part I of the First Schedule are … have also not been disputed. The possession with the assessee measuring to 48 bighas and the income arising out of agricultural operation has been accepted

Assistant Commissioner of Income Vs. Fertilizer Traders [Alongwith

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

Reported in : (2004)83TTJ(All.)473

entries of two sets and gave the copies of printsout. It is necessary to mention that as per information supplied by the counsel for the assessee, the position of the regular returns of both the assessees are … on facts in upholding the validity of the order dt. 4th Oct., 2000 that had been passed earlier by the Dy. CIT, Central Circle, Gorakhpur … cash book; and (b) peak of the cash balances was nearly Rs. 48 lakhs on a particular date. Thus overall introduction of cash (on account … against different orders of the CIT(A)-I, Kanpur dt. 14th Aug., 2002 passed under Section 158BC/154 of the IT Act, 1961.3. In both the cases of the assessees, undisclosed income was computed and thereafter it was bifurcated in

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2005)96TTJ(Bang.)211

Explanation to Section 80HHE of the IT Act, 1961 (43 of 1961), the CBDT hereby specifies the following information technology enabled products or services, as the case may be, for the purpose of said clauses, namely : includes … due to the assessees under the Act. Dilatoriness or indifference in dealing with refund and claims (either under Section 48 or due to appellate, revisional, etc. orders) must be completely avoided so that the public may feel that … 111, Mount Road, 98/2761 Guindy, Chennai-600Pune Wipro Ltd., CTS, 685/2B STP/P/VIII(A) 10-3-2000 2000-01 2000-01Gurgaon Wipro Ltd., Flat No.201, PCMG/PSE/5 19-3-2000 2000-01 2000-01Mysore -- -- --

Christian Louboutin Sas vs.nakul Bajaj & Ors

Court : Delhi

Subject : MRTP

e-commerce platform be termed as intermediary?.11. Does e-commerce website automatically come under the definition of intermediary?. As per the Information Technology Act, 2000 (hereinafter, ‘IT Act’) an `intermediary’ is defined as under: company which every runs an “Section 2(w) “intermediary”, with … standards it provides for an affirmative defence and not a blanket immunity from liability. to avoid liability; define 48. At the other end is the Copyright Act which does or not specifically mention internet intermediaries nor does

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

mark as registered. 120 Punishment of abetment in India of acts done out of India. PARAGRAPH22OFFENCES UNDER THE INFORMATION TECHNOLOGY ACT, 2000 (21 of 2000) Section Description of offence 72 Penalty for breach of confidentiality and privacy 75 Act to … part of Chapter VIII of the 2002 Act which deals with matters connected with authorities referred to in Section 48 in the same Chapter. Section 50 has been amended vide Act 2 of 2013 and again, by Act

Dr. Rini Johar and Anr. Vs. State of M.P. andors.

Court : Supreme Court of India

Subject : Right to Information

made, FIR No.24/2012 under Section 420 and 34 of the Indian Penal Code (IPC) and Section 66-D of the Information Technology Act, 2000 (for brevity, ‘the Act’) was registered against the petitioners by Cyber Police Headquarters, Bhopal, M.P. The respondent no.2, … Deepak Thakur, Dy. S.P. Cyber Cell, Bhopal. On 18.12.2012, chargesheet was filed and thereafter a petition under Section 482 CrPC has been filed before the High Court for quashment of the FIR.8. At this stage, it is

Smt N.Saroja vs the Commissioner of Income

Court : Chennai

The common orderpassed by the ITAT dated 13/03/2009 in I.T.(SS)A.Nos. 45 to 48 and 56 to 58 of 2008 is upheld. The Appeals T.C.A.No:1395 of … computed tax payable by each of the brothers asbelow as issued the assessment order on 30/05/2005 reserving the right to initiate penalty proceedings u/s 158 BFA(2) separately. Computation of undisclosed income in respect of N.Ravichandran, N.Muralidharan and … Tax, Central Circle-II, Tiruchirapalli. ..Respondent/Respondent Prayer: Tax Case Appeal is filed under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appellate Tribunal, ‘C’ Bench, Chennai dated 13.03.2009 in I.T.(SS)A.No.45/Mds/2008 … Asst. year Source Total Income Returned Undisclosed Rs. Income Income Rs. Rs. 2000-01 Investment in 13,68,865 --- 13,68,865 Property Para 20 2004-05 Investment in 3,79,043

Nutan Warehousing Co. (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2007)106TTJ(Pune.)137

into a lease agreement with Lipton India Exports Ltd. dt. 17th Feb., 2000 and then with Hindustan Lever Ltd. (HLL) dt. 18th March, 2001.The relevant … The Supreme Court, affirming the decision of Bombay High Court in (1963) 48 ITR 577 (Bom) (supra), held that the return received by the assessee … limited the commission to 50 per cent of the profit accruing to the company before the commission. The first appellate authority had considered the circumstances and limited the disallowance beyond 7 per cent. The Tribunal had also … Oct., 2001 showing total income of Rs. 21,98,050. In the assessment order passed under Section 143(3) of the Act the AO, assessed the lease rent received from M/s Hindustan Lever Ltd. under the head 'Income from house