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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

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)83ITD111(Kol.)

CIT (1999) 238 ITR 13 (Cal) in which it was held that once the search is complete under Chapter XIV-B of the IT Act all additions should be made only in the block assessment and the regular … order of the CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took place in the premises of the assessee-company on 22nd Jan., 1997 … the parties stipulated making of security deposits of the amount of Rs. 11,20,000 by the assessee with each of the above-two purchaser-cum-lessors in respect of

Assistant Commissioner of Income Vs. Yokogawa India Ltd.

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2007)111TTJ(Bang.)548

the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter; 11. Section 10A inserted by Finance Act, 2000 w.e.f. 1st April, 2000 mentions the deduction of such profits and … its inception, Section 10A excluded certain incomes from being charged to tax. Section 10A was substituted by Finance Act, 2000 w.e.f. 1st April, 2001. In the substituted section, a deduction of the profits derived by the undertaking from … and depreciation of the non-l0A unit. (ii) The CIT(A) ought to have noted that under Section 10(1) of the IT Act, 1961, the deduction in respect of profits and gains derived by an undertaking from the export of articles

Amarjit Singh Bakshi (Huf) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)263ITR75(Delhi)

case of Shri A.S. Bakshi, individual. The effective hearing in both these cases were started on 5th Oct., 2000 and finally they were completed on 1st June, 2001.Detailed arguments were put forth by both of the parties … regular assessment will be separate and apart from the block assessment under Chapter XIV-B. The assessee was required to explain the sources of payment of … These are two appeals by two assessees against the assessment order under Section 158BD r/w Section 113 of the IT Act, 1961 for the block period i.e., from asst. yrs. 1987-88 to 1997-98 (up to 6th Nov., 1996).These two … by two assessees against the assessment order under Section 158BD r/w Section 113 of the IT Act, 1961 for the block period i.e., from asst.

The State of Uttar Pradesh Vs. Aman Mittal

Court : Supreme Court of India

Subject : Right to Information

enumerated in Section 43. The said enactment also makes certain acts punishable and Chapter-XI of the Information Technology Act 2000 enumerates such acts. The same acts which are enumerated in Section 43 of the enactment which would invite … Petition No.4361 of 2018 decided on October 26, 2018 12 IT Act 11 certain provisions from the applicable statutes may be reproduced hereunder: “THE LEGAL … the offences under Sections 292 and 294 of IPC in view of the provisions of Section 67 of the IT Act. The question examined was as to whether an activity emanating from electronic form which may be obscene would

Datamatics Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)110ITD24(Mum.)

to assess the escaped income. Notice under Section 148 was issued to the assessee only on 27th Dec, 2000, and the assessee filed its revised returns within the time allowed by that notice and the assessments were … is no bar to allow deduction under two sections forming part of Chapter VI-A, in respect of same receipts.It was submitted, deduction under Section 80HHE … case of GKN Driveshafts (India) Ltd. v. ITO (2003) 179 CTR (SC) 11 : (2003) 259 ITR 19 (SC), although the assessee prayed for a … (India) Ltd. v. ITO (supra), the Hon'ble Supreme Court held : "when a notice under Section 148 of the IT Act, 1961, is issued, the proper course of action for the noticee is to file the return and if

Manoj Oswal Vs. the State of Maharashtra, Through Sr.P.i and Another

Court : Mumbai

Subject : Right to Information

alleging offences punishable under Section 500 of the Indian Penal Code and Section 66A of the Information Technology Act, 2000. 4 The complaint alleges that one Prataprao Govindrao Pawar is Chairman of M/s Sakal Papers Private Limited. This … the meaning assigned to it in section 25 of the Indian Penal Code (45 of 1860).” 29 Therefore, Chapter XI terms the acts covered in each of the provisions therein as offences and which are punishable. These … It is alleged that there was function organized on 20.09.2011 to celebrate 114th Birth Anniversary of Dr.Nanasaheb Parulekar. That programme was organized at Balgandharva Rangmandir,

S.S. Gems International Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

and adopting the estimation thereof for assessing the undisclosed income was beyond the scope of Chapter XIV-B of the IT Act. The AO is also not found to have rejected the books of account maintained by the assessee, and, … to land, construction, lease money and house-tax placed at paper book pp. 55 to 58 and 83 to 114, the ADI referred the matter to the Valuation Cell for determining cost of construction. The DVO has estimated

Farrukhabad Investment (i) Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)85ITD230(Delhi)

out of the order of the CIT(A) dt. 18th July, 2000, sustaining the penalty under Section 271D of the IT Act for asst. yrs. 1992-93 to 1995-96, 1997-98 and 1998-99 and against sustaining penalty under Section 271E of the … case No. (3) above that "Marginal notes to the sections of a statute and the title of its Chapters cannot take away the effect of the provisions contained in the Act...." Even the latest judgment of the … penalty under Section 271E of the Act for asst. yr.1996-97 to Rs. 11,12,936. The Revenue accepted the findings of the CIT(A). Consequently, the AO issued

Abn Amro Bank Nv Vs. Assistant Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2006)280ITR117(Kol.)

conditions of Section 40(a)(i) being met, the assessee having not deducted tax at source under Section 195, under Chapter XVII-B on payments of interest to non-resident, the assessee's claim for deduction of said payment of interest as … As regards the second part, the contention of the assessee is that the provisions of Section 40(a)(i) of the IT Act, 1961, are not attracted as by virtue of Article 7 such interest paid by the PE to head … tax in India and would be governed by the provisions of Section 115A of the Act. If the Double Taxation Avoidance Agreement with the country