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Aruna Kashinath Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

without exhausting the alternative remedy of approaching the Controller of Certifying Authorities or the Adjudicating Officer appointed under the IT Act, 2000.? (ii) Whether the ingredients made in the appeal amounted to an offence under the provisions of the Information … Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any … means the Controller of Certifying Authorities appointed under sub-section (1) of section 17. Clause (n) of Section 2 of the IT Act defines the Cyber

Mascon Global Limited Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any … means the Controller of Certifying Authorities appointed under sub-section (1) of section 17. Clause (n) of Section 2 of the IT Act defines the Cyber … without exhausting the alternative remedy of approaching the Controller of Certifying Authorities or the Adjudicating Officer appointed under the IT Act,2000.? (ii) Whether the ingredients made in the appeal amounted to an offence under the provisions of the Information

P. Govinda Satyanarayana Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Land Acquisition

Reported in : (2005)98TTJVisakha908

and 10th Feb., 2000, which were presumed by the AO to have been recorded under Section 132(4) of the IT Act. Vide statement dt. 10th Feb., 2000, the assessee made a disclosure of Rs. 30.29 lakhs as unaccounted income … the additions made on the basis of the investments made as undisclosed income are outside the scope of Chapter XIV-B of the IT Act. Although the search and seizure has taken place in the premises of the … 1. In this appeal filed by the assessee against the order of the

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

Subject : Right to Information

measures. CIDR being a computer resource is notified to be a “Protected System” under Section 70 of the IT Act, 2000 by the Central Government on 11.12.2015. Anyone trying to unlawfully gain access into this system is liable to … there are directions prohibiting manipulation and fraudulent practices but the Act contains penal provisions for such violations in Chapter VII of the Regulations. The enrolment agencies are empanelled by the Authority. They are given an enrolling agency … the citizen is engaging in is also known. (Sections 2(d), 2(h), 8, 10, 32 of the Act read with Regulations 18, 20, 26 of the

Assistant Commissioner of Income Vs. Tea Agency Trading Centre

Court : Income Tax Appellate Tribunal ITAT Guwahati

Subject : Direct Taxation

Reported in : (2004)88ITD96(Gau.)

or generation and distribution of power only. Further, Section 45(1A) was inserted in the Act w.e.f. 1st April, 2000, and the same was not applicable in the year under consideration. Hence, following the decision of the Hon'ble … of the provisions of Section 43(6)(c) r/w Expln. 4 in the same Chapter of the Act for arriving WDV of such assets which in this … pay capital gains tax.Now, the issue remains as to whether the assessee's case falls under Section 43 of the IT Act. The Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, has introduced w.e.f. 1st April, 1988, a new scheme … This is an appeal filed by the Revenue for the asst. yr. 1993-94 against the order of the CIT(A) dt. 17th March, 1997. The three

Rajesh Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

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 … would have power to enquire into or try under the provisions of Chapter XIII. According to Section 177 of the Cr.PC, every offence ordinarily be … and the Crime No.399/2009 of the Vanchiyoor Police Station registered for the offence punishable under Section 66 of the IT Act and Section 420, 379 r/w.Section 34 of the Indian Penal Code. These two crimes were registered alleging the … PRESENT: THE HONOURABLE MR.JUSTICE K.HARILAL WEDNESDAY, THE 7TH DAY OF AUGUST 2013 16TH SRAVANA, 1935 Crl.Rev.Pet.No. 10 of 2013 () ----------------------------- AGAINST THE JUDGMENT IN

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102TTJ(Mum.)53

Thalanga Copper Mines (P) Ltd. Monte Cello Corporation NV subsequently sold Monte Cello BV to Sterlite. In July, 2000, Sterlite's telecommunications cables and optical fibre business was demerged into a new company, Sterlite Optical Technologies Ltd. ("SOTL").66. … Bench of the Tribunal that for the purpose of computing deduction under Chapter VTA, depreciation, which though is allowable but not claimed in the return … 1. The assessee as well as the Revenue are impugning the orders of … of the Court. The expression "sufficient cause or reason" as provided in Sub-section (5) of Section 253 of the IT Act is used in identical position in the Limitation Act and the CPC. Such expression has also been used

Appropriate Authority and ors. Vs. Lytton Hotel (P) Ltd. and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Constitution of India - Article 226; ;Income Tax Act, 1961 - Section 269UD

Reported in : (2003)183CTR(Cal)212,[2003]263ITR498(Cal)

the consideration whereof was found to be understated in the sale deeds. Thus, Chapter XX-A was introduced in the IT Act. These were found inadequate. Chapter XX-C was then introduced. The very historical setting in the introduction of this … in writ petition No. 1833 of 1993, by the assessee. By a judgment and order dt. 15th Nov., 2000 the learned Single Judge of this Court was pleased to quash the said notice and the proceeding. It … notice for pre-emptive purchase under Section 269UD of Chapter XX-C, IT Act, 1961, as it stood then, was initiated against the assessee-respondent. The said proceeding

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

Reported in : (2006)101TTJ(Delhi)558

provisions of Section 92 cannot be considered as its undisclosed income under Chapter XIV-B. (ii) The sale consideration received by it from M/s WIPL was … 1. IT(SS)A No. 411/Del/2004 is an appeal by the assessee and IT(SS)A No. … made at arms length price resulting into evasion of tax as envisaged in Section 92. Section 92 of the IT Act, as it stood at the relevant point of time when the shares of M/s HCL Consulting Ltd. were … Certificates. Therefore, there was a completed sale of the shares in the previous year relevant to asst. yr. 2000-01, i.e., financial year 1999-2000, by the assessee, M/s SNIPL and M/s HCLCL respectively. Prior to this sale, M/s

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

provisions of Section 92 cannot be considered as its undisclosed income under Chapter XIV-B. (ii) The sale consideration received by it from M/s Wintech Investment … 1. IT(SS) A. No. 411/Del/04 is an appeal by the assessee and IT(SS) … in IT Act, 1961. But, when transaction takes place between resident and non resident, then Section 92 of the IT Act, 1961 is invoked, where Assessing Officer has to determine whether transaction was at arm's length or not. d. … shares in the month of November 1999.3. The Assessee filed its return of income for the Assessment Year 2000-2001 on 30.11.2000. A copy of the acknowledgement of filing return of income for the Assessment Year 2000-01 on