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Ece Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)11

lamp division should not be treated as short-term capital gain as per the provisions of Section 50(2) of the IT Act, 1961. In response to the notice, it was submitted on behalf of the assessee that the Sonepat unit … appeals by the same assessee against two different orders of the learned CIT(A) for asst. yrs. 1999-2000 and 2000-01. As common facts are involved in these two appeals and further as the...(sic) interconnected in the two assessment … equipment and the lamp equipment outside Sonepat to be transferred according to Chapters 2.1 and 2.2, hereinafter jointly referred to as "lamp equipment" fully represent … purposes of capital gain, it showed cost of lamp division at Rs. 59.33 crores against the sale consideration of Rs. 42.50 crores. The balance of

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 … the present appeal is not maintainable. It was further submitted that Section 57 of the Information Technology Act, 2000 vests in this Tribunals jurisdiction to

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 … the present appeal is not maintainable. It was further submitted that Section 57 of the Information Technology Act, 2000 vests in this Tribunals jurisdiction to … 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

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 … is filed by the assessee" along with its paper book at p. 51 to 53. From the same it was observed that the assessee filed

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 … Anant N. Naik, through L/R v. Dy. CIT (2000) 66 TTJ (Rune) 533 ; (3) Micioland Ltd v. Asstt. CIT (1999) 63 TTJ (Bang) 701 … 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

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

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

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

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 … 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

Deputy Commissioner of Income Tax Vs. Borosil Glass Works Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)83TTJ(Mum.)361

required to be carried forward in the computation of income under the provisions of IT Act, other than Chapter XII-B which contains Section 115J. In our view, on plain reading of Section 115J(2), there is no doubt … only one ground raised in this appeal It relates to interpretation of the provisions of Section 115J(2) of the IT Act, 1961. The facts of the case in brief are as follows : 3. For the asst. yr. 1988-89, … after allowing deduction for the brought forward unabsorbed investment allowance of Rs. 54,76,236. It was subsequently found that the income assessable under Section 115J was

Chandra Mouli, vs State of Kerala

Court : Kerala

Subject : Right to Information

23 and 33(7) of the Protection of Children from Sexual Offences Act, Section 65 of the Information Technology Act, 2000 and Chapter V of the Advocates Act, 1961.6. In Sakshi (supra), the Supreme Court issued the following directions:- … in the various statutes and the decisions of the Supreme Court in Sakshi v. Union of India [(2004) 5 SCC 518] and Nipun Saxena and Another v. Union of India and Others [(2019) 2 SCC 703], submitted

Roppen Transportation Services Pvt. Ltd Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

by the Central Government: Provided further that every aggregator shall comply with the provisions of the Information Technology Act, 2000 (21 of 2000) and the rules and regulations made there under.” 5 The effect of the amended provision … a passenger to connect with a driver for the purpose of transportation. Section 93 forms a part of Chapter V which deals with the control of transport vehicles. Section 93 was also amended in 2019 to cover

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 … Petition (Civil) No.494 of 2012 & c onnected matters Page 219 of 567 architecture of the project comprises a Central Identities Data Repository which stores