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Chandraprabha Charitable Trust Vs. State of Kerala

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income Tax Act, 1991 - Sections 35, 35(1), 35(2), 37(5), 39, 39(1), 39(6), 41 and 41(2); Finance Act, 2000; Income Tax Act, 1961

Reported in : (2007)209CTR(Ker)432; [2007]292ITR122(Ker)

a return filed under Section 35(1) of the Act. This position is made very clear by the Finance Act, 2000 by adding Explanation to Section 39(6). Explanation was made effective from 11th April, 1991. Explanation and the time-limit … the Revenue made reference to the judgment of a Division Bench of this Court in ST Rev. No. 78 of 2004.2. We may point out that as per Section 39(6) of the Agrl. IT Act, 1991 any

Uma Polymers (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2006)284ITR1(Jodh.)

evident from above that in all the cases, except that of Shri Virendra Raj Lodha, the AO got information about account of the creditors from their respective banks. Photocopies of bank statement of creditors obtained by the … Corporation (P) Ltd. (1986) 52 CTR (SC) 138 : (1986) 159 ITR 78 (SC) placed at page Nos. 140 to 145 of the paper book, … allowance from Rs. 7,17,800 to Rs. 5,74,950 and also added back Rs. 2,16,806 under Section 43B of the Act on account of outstanding RFC interest and other liabilities. But the AO did not entertain the second revised

Neha Rafiq Chachadi Vs. The State Of Karnataka

Court : Karnataka Dharwad

Subject : Right to Information

the proceedings are vitiated as it is not registered by the Inspector of Police as is contemplated under Section 78 of the Information - 7 - NC:2023. KHC-D:6526 CRL.P No.102165 of 2019 Technology Act, 2000 cannot also be … No.21/2019 on 02.10.2019 - 3 - NC:2023. KHC-D:6526 CRL.P No.102165 of 2019 for the offence punishable U/sec.66E of the Information Technology Act, 2000. 3.1 Gist of the complaint averments reveal that the petitioner herein has opened a fake instagram account in

Rajesh Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

15.4.2004, it could be seen that the Government of Kerala under sub Section 2(s) of the Cr.PC and Section 78 of the Information Technology Act, 2000, constituted and declared Cyber Police Station known as 'Cyber Police Station Kerala' … Station of Kerala having jurisdiction over the entire State of Kerala, constituted to investigate any offence committed under the Information Technology Act, 2000 have power or authority to file final report charging offences under the India Penal Code or under any

B.K. Agrawal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

to the extent of Rs. 78,000. Neither there was evidence available during the course of search nor any information could be filed by the assessee, therefore, reference was made to the Valuation Officer to ascertain the period … of salary.In view of the provisions contained in Rule 2(h) of Part A of IVth Schedule to the Act. Therefore, the payment of commission was assessed as salary as has been done by the assessee himself for … the facts of the case are that a search and seizure under Section 132 was carried out in the group consisting of (i) Disinfecto Chemical

Hotel Dhanolti Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)82ITD821(Delhi)

vis-a-vis provisions of Section 143(1)(a) and the AO was empowered to make an "adjustment" on the basis of information furnished by the assessee itself; and (ix) The arguments raised on behalf of the assessee went beyond the … to adjust brought forward unabsorbed depreciation against income from short-term capital gain under Section 50 of the IT Act, 1961.2. The assessee filed a return showing a carried forward loss of Rs. 2,34,720. This came about as

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 … 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 … of the IT Act, 1961 in a sum of Rs. 1,23,57,500 (Rs. 78,09,940 + Rs. 47,560). The AO issued notice under Section 142 of the

Shaw Wallace Distilleries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2004)85TTJ(Delhi)236

agreed : (a) not to divulge to third parties without the consent of the Swiss company any confidential information received under the agreement; (b) Without the written consent of the Swiss company, not to assign the benefit … royalty, the assessee explained its case as per letters dt. 24th Jan., 2000 and 10th March, 2000.7. The assessee relied upon the agreement with SWC … rendered by them. The payment of royalty is wholly and exclusively for the purpose of carrying out business activities only. These expenses are clearly in the nature of revenue expenditure and, therefore, are fully allowable. The treatment … facts and circumstances has erred in deleting the disallowance of royalty under Section 35A or 40A(2) amounting to Rs. 5,27,35,429. 2. The learned CIT(A) in … reasonable payment, 13/14 of Rs. 84,01,160 = Rs. 78,01,077 is disallowed. 4. As per the notes to

Play Games 24x7 Private Limited Vs. State Of Karnataka

Court : Karnataka

Subject : Land Acquisition

‘cyber café’ and ‘electronic record’ used in this Act shall have the respective meaning assigned to them in the Information Technology Act, 2000 (Central Act 21 of 2000). (4) Clause 12A of Section 2: “Online gaming” means and includes games as … Act. TABLE-2 (AMENDMENT TO SUBSTANTIVE PROVISIONS NAMELY SECTIONS78 79, 80, 87, 114, 128A &176) PRE-AMENDMENT POST AMENDMENT (6) Section 78 (1)(a)(vi): Section 78 (1)(a)(vi)(vii): Opening, etc., of certain Opening, etc., of certain forms of gaming.-(1) forms of gaming.-(1)

Pool N Club Vs. Chief Secretary

Court : Karnataka

Subject : Land Acquisition

‘cyber café’ and ‘electronic record’ used in this Act shall have the respective meaning assigned to them in the Information Technology Act, 2000 (Central Act 21 of 2000). (4) Clause 12A of Section 2: “Online gaming” means and includes games as … Act. TABLE-2 (AMENDMENT TO SUBSTANTIVE PROVISIONS NAMELY SECTIONS78 79, 80, 87, 114, 128A &176) PRE-AMENDMENT POST AMENDMENT (6) Section 78 (1)(a)(vi): Section 78 (1)(a)(vi)(vii): Opening, etc., of certain Opening, etc., of certain forms of gaming.-(1) forms of gaming.-(1)