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Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Electronics (DoE) with the support of the United Nations Development Program (UNDP). The program was focused on integrating information technology and internet tools with learning environment, to enhance the quality of education. However, funding by the UNDP ended … exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) ................................................ 21 II. Submissions of parties ................................................................................................................................. 22 A. Arguments on behalf of the revenue.......................................................................................................... 22 … the following provision w.e.f. 01.04.1992 (and continues to be in force): “(4A) Sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) shall not apply in relation to any income of a trust or an institution, being

Commissioner of Income Tax Vs. Concord Pharmaceuticals

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 3, 4, 37(4), 90, 90(2), 119, 253(2), 260A, 263, 268A, 268A(1), 268A(4), 268A(5) and 275(1); Finance Act, 2008; Kerala General Sales Tax Act, 1963 - Sections 3(1A) and 60; Income Tax Rules - Rule 47; Income Tax Appellate Tribunal Rules, 1963 - Rules 6 to 15

Reported in : (2008)220CTR(Guj)117; [2009]317ITR395(Guj)

Matched in: Citation (2008)220CTR(Guj)117; [2009]317ITR395(Guj)

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Citation 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)546

High Court or Special Benches of Tribunal should be communicated to this centre every fortnight so that this information is available to all other charges, and there is uniformity in the approach of the Department in different … were granted statutory status with the insertion of Section 268A into the IT Act, 1961, by the Finance Act, 2008 with retrospective effect from 1st April, 1999. The second contention advanced by the learned Counsel for the respondent-assessee … of revenue effect of Rs. 10,000 for filing appeals before Tribunal, Rs. 30,000 for reference before High Court and Rs. 60,000 for appeals to Supreme

Myspace Inc. Vs.super Cassettes Industries Ltd.

Court : Delhi

Subject : Right to Information

by creating a website for users to share their content it was only acting as an “intermediary”, under the Information Technology Act (“IT Act”). It argued that the provisions of the IT Act and Act had to be read harmoniously. … in the context of even a “deemed” notice about existence of encumbrance by way of statutory charge, under Section 3 of the Transfer of Property Act, the Supreme Court held that ―There is no principle of law imputing, … down from its website as soon as it detected.5. Sometime in January 2008MySpace offered SCIL and other copyright and content owners the option of registering

Sanjay Gupta and Another Vs. State of Maharashtra

Court : Mumbai

Subject : MRTP

the Indian Penal Code (IPC) read with 34 thereof, as also the offence punishable under Section 66(d) of the Information Technology Act, 2008. By this application under Section 482 of the Code of Criminal Procedure (Cr.P.C.), they are invoking the inherent … 19. I have also considered the provisions of the Emblems and Names (Prevention of Improper Use) Act, 1950. Section 3 thereof prohibits improper use of certain emblems and names and Section 5 thereof provides punishment for the contravention

Add. Commissioner of Income Tax Vs. Bharat v. Patel

Court : Supreme Court of India

Subject : Direct Taxation

more res integra as settled by this Court in the case of Commissioner of Income Tax vs. Infosys Technologies Ltd., [2008]. 297 ITR 167 (SC). Hence, these appeals deserve to be dismissed at the threshold. Discussion:­ 69) … employees as in the instant case, within the ambit of the Income Tax Act, 1961. It was the first time when the legislature specified the meaning of the cost for acquiring specific securities. Only by this amendment, … The Assessing Officer, vide order dated 12.02.2001, concluded the assessment proceeding under Section 143(3) of the Income Tax Act, 1961 (in short ‘the IT Act’)

Commissioner of Income Tax Vs. Krishi Upaj Mandi Samiti and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)227CTR(Raj)79

verifying the application of income as per the provisions of Section 19 of the Rajasthan Agriculture Produce Marketing Act, 1961 whereas, the income should be computed as per the provisions of the IT Act, 1961 ?3. Whether/the … learned Counsel for the appellant.2. This bunch of appeals arise out of a common order dt. 15th April, 2008 passed by the Income-tax Appellate Tribunal, Jodhpur Bench, Jodhpur (in short 'Tribunal' hereinafter), whereby the appeals preferred by

A.Shankar Vs. Deputy Superintendent of Police

Court : Chennai

Subject : Land Acquisition

filed by the petitioner/accused for altering the charges framed by the respondent in accordance with the provisions of the Information Technology Act, 2008 was dismissed. 2.Few facts, which are relevant for consideration herein are as follows: On 14.4.2008, the English daily … Superintendent of Police Cyber Crime Cell, Crime Branch CID Guindy, Chennai 600 032.Respondent Prayer:- Criminal Revision filed under Section 397 r/w 401 Cr.P.C.to call for the records pertaining to the impugned order dated 17.8.2012 made in Crl.M.P.No.157/2012 … Branch CID Guindy, Chennai 600 032.Respondent Prayer:- Criminal Revision filed under Section 397 r/w 401 Cr.P.C.to call for the records pertaining to the impugned order

National Petroleum Construction Company Vs. Deputy Commissioner Of Inc ...

Court : Supreme Court of India

Subject : Land Acquisition

not chargeable to tax under the IT Act, as held 15 by this Court in G E India Technology Centre Pvt. Ltd. v. Commissioner of Income Tax and Another1.37. The High Court rightly held that the question … termed as Contract No.MR/OW/MM/NHBS4WPP for Well Platform Project- 3 II hereinafter referred to as ‘LEWPP Contract’ pursuant … DTAA. This question of fact will have to be determined separately for each assessment year, and we are informed that for AY-2016-17 and AY-2017-18, the determination is presently against the petitioner. We cannot accept the petitioner's contention … However, the returns filed by the Appellant for Assessment Years 2007-08 and 2008-09, were not accepted by the Assessing Officer, hereinafter referred to as the … for the Financial/Previous Year 2019-20, corresponding to the Assessment Year 2020-21, under Section 197 of the Income Tax Act 1961, hereinafter referred to as the