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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

Mfg. Co. Ltd. v. CIT and Sutlej Cotton Mills Ltd. v. CIT 6. The learned CIT(A) has also erred in holding that the provisions of … 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

Deputy Commissioner of Income Tax Vs. Oriental General Insurance Co.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)300

and ITA No. 3910/Del/2000, being the appeals filed by the Revenue on 9th Oct., 1998, and 20th Sept., 2000, respectively, against the orders of the learned CIT(A)-m, New Delhi, and learned CIT(A)-XXI, New Delhi, dt. 21st July, … this appeal the assessee has claimed following reliefs : (iii) Deduction under Chapter VI-A be further allowed at Rs. 1,78,043.12. During the course of hearing … an expenditure and are not liable to be added back under Rule 5(a) of the First Schedule to the IT Act, 1961. We do not see any reason as to why export market development reserve should be differently construed. … allowing deduction of reserve for bad and doubtful debts amounting to Rs. 60,41,648. Respectfully following the judgment of the Hon'ble Delhi High Court (supra), we

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 … been upheld in K.S. Puttaswamy) was relied upon. With respect to how 60 (2010) 7 SCC26361 (1964) 1 SCR332Writ Petition (Civil) No.494 of 2012 &

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

Court : Punjab and Haryana

Subject : Direct Taxation

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

the Tribunal. Having considered the plea raised by the respondent-assessee, the Tribunal vide its order dt. 25th Sept., 2000 recalled the ex parte order passed by it on 18th Nov., 1999.4. On a reconsideration of the controversy, … specified therein, relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the assessee has failed to comply with … on 6th Feb., 1990. The AO in exercise of the power vested in him under Section 143(3) of the IT Act, 1961 (hereinafter referred to as the 1961 'Act'), vide his order dt. 28th Dec, 1990, determined the income-tax … for the asst. yr. 1988-89, declaring its income at Rs. 76,257, on 6th Feb., 1990. The AO in exercise of the power vested in him

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 … Taylor V.Taylor (1876) 1 Ch.D 426 and decision in Nazir Ahmeds case 63 Ind.App 372( AIR 1936 PC 253 (2). Paras 8,12,13,17 and 19 of

Subhash Chand Chopra Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)1087

AO and the material pointed out by parties in their paper books.6. Chapter XIV-B starts with s, 158B and provides the definition of "block period" … yrs. 1986-87 to 1996-97 upto the period 13th Oct., 1995, passed under Section 143(3) r/w Section 158BC of the IT Act.2. Since large number of issues are involved in this appeal, therefore, it is necessary to reproduce all the … banks only, namely, Vijaya Bank and Bank of Baroda. According to the enquiries, for the draft Nos. 0005745, 20005754 which were purchased by the assessee from Bank of India and draft Nos. 0005690 to 0005704 which were

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

clearly mentioned in Section 2 of the Finance Act. The part I of the First Schedule of Finance Act, 2000 prescribes the levy of surcharge at 10 per cent on income-tax computed in accordance with Section 113. But … (a) There is special procedure for the assessment of search cases, The Chapter XIV-B of IT Act deals with the said special procedure. Tax on … and certain loose documents were placed in the steel almirah, prohibitory order was issued under Section 132(3) of the IT Act in respect of the loose papers. The officers of investigation wing again visited the house of the assessee … case laws: (i) Kirloskar Investments & Finance Ltd. v. Asstt. CIT (1998) 67 ITD 504 (Bang) : In this case, the assessee was searched on

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 … paid a sum of Rs. 55,03,000 (in asst. yr. 1997-98) and Rs. 62,73,106 (in asst, yr. 1998-99). The payment of interest to head office was

Ashwath and Others Vs. The State Through Aland Police Station, Represe ...

Court : Karnataka Kalaburagi

Subject : Land Acquisition

for the offences punishable under Sections 295-A r/w Sec. 149 of IPC and Sec.66 of Information and Technology Act, 2000. 2. The facts leading to the case are that; the respondents police have filed a complaint alleging that … for criminal conspiracy to commit such offence-(1) No Court shall take cognizance of- (a) any offence punishable under Chapter VI or under section 153A, [section 295A or sub- section (1) of section 505] of the Indian Penal … offences punishable under Sec. 295-A R/w 149 of IPC and under Section 66 of the Information Technology Act and quash FIR, complaint and entire charge

Honeywell International (India) Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)108TTJ(Delhi)924

tax is payable under the provisions of the Act.Section 10A of the Act, as substituted by the Finance Act, 2000, w.e.f.1st April, 2001, provides for deduction in respect of profits and gains derived by the eligible industrial undertaking … accordance with the provisions of the Act, before making any deduction under Chapter VI-A of the Act. The scheme of the Act as to the … loss of Rs. 2,46,93,358 pertaining to the unit of the appellant eligible for exemption under Section 10A of the IT Act, 1961 ('the Act'), against profits of the other units of the appellant for the relevant year.2. During the … of Mindtree Consultants (P) Ltd. v. Asstt. CIT (2006) 102 TTJ (Bang) 691.4. The learned Departmental Representative on the other hand, strongly relied upon the