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Sial Sbec Bioenergy Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)83TTJ(Delhi)866

just to inflate its non-taxable income. In this background the investigations were carried out by the AO. The first issue which the AO took and ultimately was confirmed by the CIT(A) was with regard to the claim … dictionaries have defined the energy and power to be the two names of the same entity, but in technological terms these are very different. According to the learned Departmental Representative, energy is defined as capacity to do … facts and circumstances of the case and in law in upholding the action of the AO to allow depreciation under Section 32 of the IT … the business of generation and supply of power. For the asst. yr. 2000-01, the assessee filed its return of income. In the return of income … to Sections 10(23)(f), 33B.(provisions pertaining to rehabilitation), Section 72A(7)(a)(3) (provisions relating to carry forward and set off

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 or

Teesta Atul Setalvad Vs. The State of Gujarat

Court : Supreme Court of India

Subject : Right to Information

for offence punishable under Sections 406, 420 and 120B of the Indian Penal Code and Section 72A of the Information Technology Act, 2000. The bank accounts were seized and intimation in that behalf was given to the concerned Magistrate on 21st

Deputy Commissioner of Income Tax Vs. Gujarat Nre Coke Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2008)115TTJ(Kol.)822

Aparna Project (P) Ltd. had been carrying on its business since April, 2000 i.e. the moment it applied for license to manufacture coke being the … to allow set off of brought forward losses of M/s Aparna Projects (P) Ltd. violating the conditions Under Section 72A as the company was not engaged in business for the last three years prior to the relevant assessment … the following case law in support of his argument that business is set up as soon as the first integral activity is performed by the assessee for the purpose of the said business:CIT v. Stones & Mineral … The return was selected for scrutiny assessment Under Section 143(3) of the Act, and assessment was completed on 29th Dec, 2006 at the figure of

Pratap H. Desai and ors. (Huf) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Patna

Subject : Direct Taxation

Reported in : (2008)116TT(JP.)at957

One is the case of succession by inheritance as provided in Section 78(2) and other is profit in Section 72A; and (3) a loss cannot be carried forward for more than 8 years.8. Thus, from the provisions of … set off of the losses of the firm against his income. As per Section 72 an assessee has right to carry forward of loss subject to the following restrictions: (i) The loss should be in a business … effect to while computing the income as per provisions of the IT Act. (iii) For that the learned CIT(A) has erred in not adjudicating the … proviso to Section 72(1)(i) which is deleted with effect from asst. yr. 2000-01.7. The loss can be carried forward and set off only against the

M/s Ib Track Solutions Pvt Ltd Vs. State Of Karnataka

Court : Karnataka

Subject : Land Acquisition

of crime in Crime No.172 of 2019 on 16-07-2019 for offences punishable under Sections 66C and 72A of the Information Technology Act, 2000 and Sections 406, 420 and 34 of the IPC and pending before the 1st Additional Chief Metropolitan Magistrate, … RESPONDENTS (BY SRI K.S.ABHIJITH, HCGP FOR R1; SRI M.N.KUMAR, CGSC, FOR R2) THIS CRIMINAL PETITION IS FILED UNDER SECTION482OF CR.P.C., PRAYING TO QUASH THE FIR IN CR.NO.172/2019 DATED1607.2019 BY THE1t RESPONDENT/POLICE AS AGAINST THE PETITIONERS HEREIN/ACCUSED NO.1

K.R.Ravi Rathinam Vs. 1.The Director General of Police,

Court : Chennai

Subject : Land Acquisition

the respondents 1 to 3 to take his complaint dated 01.11.2014 for the offences U/s 66B, 66E, 72, 72A, r/w 76 and 77 of the Information Technology Act 2000 and Section 109, 379, 403, 420, 468, 470, … both. The averments in the complaint and his statement would not make out an offence u/s 66B of the Information technology Act 2000. Section 66E of the Information technology Act 2000 deals with punishment for violation of privacy. Whoever, intentionally or knowingly

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

the ultrasound machine. 34. As regards reliance placed by the petitioner on the provisions of Section 72 and 72A of the Information Technology Act, 2000, we find no merit in this contention. Section 72 refers to a … 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.

Sri Sunil Bharti Mittal Vs. Sri N Naresh Kumar

Court : Karnataka

Subject : Service Tax

District, Bangalore for the offences punishable under Sections 406, 504, 506(B) IPC and Sections 72-A and 66-A of Information Technology Act, 2000.2. A private compliant under Section 200 Cr.P.C. was lodged by the Respondent No.1 stating that the Complainant is … AGAINST THE PETRS. FOR OFFENCES WHICH ARE MADE PENAL UNDER SECTION406 504, 506(B) OF IPC AND UNDER SECTION72 72A AND66 OF INFORMATION TECHNOLOGY ACT AND ORDERING PROCESS AGAINST THEM FOR THEIR APPEARANCE IN THE CASE BEFORE THE

Crompton Greaves Ltd. Vs. Assistant Commissioner of Income-tax, Circle ...

Court : Mumbai

Subject : Direct Taxation

income in terms of Section 139(1) of the Act on 31 December 1999 and thereafter, on 31 March 2000, a revised return of income under Section 139(5) of the Act. In its return of income, the petitioner … is necessary to advert to the relevant statutory provisions contained in Section 147(1) of the Act and the first proviso there to : "147. If the [Assessing] Officer [has reason to believe) that any income may, subject … Board on 11 March 1999. PPGM also made necessary declaration under Section 72A(1) of the Act for availing the benefit of setting off and carrying