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Leatherage Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2003)86ITD482Luck

favour of the assessee. The Hon'ble Supreme Court of India, on further appeal, held that the provisions of Section 28 of IT Act as amended, made no difference.According to the Hon'ble Supreme Court of India, for the application … be assessed to any income tax in view of the provision of Section 80HHC(1) r/w Section 80HHC(3)(a) of the IT Act." 5. Shri P.S. Bhargava, learned counsel for the assessee, submitted that in view of the provisions contained under

Dr. Rini Johar and Anr. Vs. State of M.P. andors.

Court : Supreme Court of India

Subject : Right to Information

the relevant evidence. The crime was registered on 27.11.2012 under Section 420, 34 IPC read with Section 66D IT Act, 2000 against the named accused persons. The offence was to the effect that though the alleged accused persons obtained … and water. Indignified treatment and the humiliation faced by the petitioners have been mentioned in great detail. On 28.11.2012, they were produced before the learned Magistrate at Bhopal and the petitioner No.2 was enlarged on bail after

Commissioner of Income Tax Vs. Parry Agro Industries Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 28 to 43C, 32, 32AB, 32AB(2), 80HHC, 80HHC(3), 80I and 260A; Income Tax Rules - Rule 8

Reported in : (2006)206CTR(Ker)36; [2007]293ITR99(Ker)

income-tax is charged. Further it was pointed out that in respect of the income, the computation under Sections 28 to 43C is applied only to ascertain the income liable under the IT Act and under the Agrl. … K.S. Radhakrishnan, J.1. This appeal is preferred by the CIT under Section 260A of the IT Act. Following are the substantial questions of law formulated by the CIT for our consideration in IT Appeal No.

P.R. Transport Agency Through Its Partner Sri Prabhakar Singh Vs. Unio ...

Court : Allahabad

Subject : Civil

Acts : Specific Relief Act - Sections 16(1); Information Technology Act, 2000 - Sections 13(3); Indian Contract Act, 1872 - Sections 28; Code of Civil Procedure (CPC) - Sections 20 - Order 41 Rule 27(1) - Order 47 Rule 1; Constitution of India - Articles 12 and 226

Reported in : AIR2006All23; 2006(1)AWC504

point either of transmission or of receipt.8. Anticipating the difficulties likely to arise from this, the Information Technology Act, 2000 in Section 13(3) provides as follows :-'(3) Save as otherwise agreed to between the originator and the addressee, … court which has not been granted territorial or pecuniary or other (subject matter related) jurisdiction by statute.12. Under Section 28 of the Indian Contract Act, 1872, the parties by their agreement are not permitted to totally exclude the

Bharatiya Janata Party Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)80ITD89(Delhi)

learned standing counsel also relied on a Departmental Circular dt. 19th Oct., 2000, according to which provisions of Section 44AB r/w Section 271B were held … 1988 w.e.f. 1st April, 1989. From the asst. yr.1989-90, interest on securities is assessable as business income under Section 28 where such interest forms part of business profits. In other cases, it is assessable as income from other … is registered as a National Party with the Election Commission of India. A notice under Section 142(1) of the IT Act, 1961 (hereinafter called the "Act") and a letter bearing No. 363 dt. 30th Nov., 1995 were issued on

Orissa Consumers' Association and Anr. Vs. Orissa Electricity Regulato ...

Court : Orissa

Subject : Electricity

Acts : Electricity Act, 2003 - Sections 179, 181, 181(3) and 182; Orissa Electricity Regulatory Commission (Conduct of Business) Regulations, 2004 - Regulation 2; General Clauses Act, 1897 - Sections 23, 23(2) and 23(5); Information Technology Act, 2000 - Sections 2(1), 4 and 8; Orissa Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff for Retail Sale of Electricity) Regulations, 2004 - Regulation 2

Reported in : AIR2005Ori11

(AIR 2000 SC 2870) (supra), the Supreme Court had the occasion to compare sub-sections (1) and (3) of Section 28 of the Mines and Minerals (Regulation and Development) Act which contained similar provisions as Sections 179 and 182 … on 10-6-2004 they came into force. He brought to our notice that Section 8 of the Information Technology Act, 2000 provides inter alia that where notification is published in the Official Gazette, then such requirement shall be deemed

State Rep by The Inspector of Police, CBCID, Cyber Crime Cell, Chennai ...

Court : Chennai

Subject : Land Acquisition

120-B, 420, 465, 468, 471, 380 and 511 IPC r/w 66, 66-C and 66-B of the Information Technology Act, 2000. 3. During the course of investigation, the names of Suganandan [A3], Muralidharan [A4], Chandra Mohan [A5] and Prakash … (Prayer: Criminal Original Petition filed under Section 482 Cr.P.C. to call for the records in Crl.M.P.No.3295/2016 in C.C.No.904 of 2015 on the file of XI … file of the "Q" Branch to the CB CID, Cyber Crime on 28.09.2013. The Inspector of Police, CB CID gave a requisition dated 06.11.2013 to

Moolchand Kharaiti Ram Hospital vs.workers Thru m.k.r.h.karamchar

Court : Delhi

Subject : Land Acquisition

Shri Moolchand Khairati Ram Hospital & Ayurvedic Research Institute, challenges Award, dated 28 April, 2004, passed by the learned Industrial Tribunal-II, Karkardooma, holding the petitioner … referred to as “the Trust”) under Section 12A(a) of the Income Tax Act, 1961 (hereinafter referred to as “the IT Act”), Ex. MW-was a communication from the Income Tax Authorities, granting approval to the Trust under Section 10(23)(C)(via) of … a statement, showing receipts, expenditure, capital expenditure and resultant surplus of the petitioner-Hospital for the years 1991-1992 to 2000-2001.17. In view of the two affidavits filed by him, MW-1 M.K. Kaushik was cross examined twice. During the

Deputy Commissioner of Income Tax Vs. Allen and Alvan (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2003)81TTJAgra751

seems to have believed reading the clarification in isolation, The relevant Expln. (baa) to Section 80HHC r/w charging Section 28 of the IT Act, 1961, makes a meaningful understanding of the said clarification. Therefore, according to AO, though … erred in law and on fact in directing the AO to recompute the deduction under Section 80HHC of the IT Act, 1961, allowing the claim of deduction in respect of discount received from the bank on certificate of deposit.3.

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2005)96TTJ(Bang.)211

of the assessee situate outside India; (i) any sum referred to in Clauses (iiia), (iiib) and (iiic) of Section 28; (ii) any freight, telecommunication charges or insurance attributable to the delivery of the computer software outside India; and … filed along with the return, it is seen that the assessee-company has claimed exemption under Section 10A of the IT Act in respect of income from Software Technology Parks (STPs), Electronic Hardware Technology Parks (EHTPs), etc. to the extent … 111, Mount Road, 98/2761 Guindy, Chennai-600Pune Wipro Ltd., CTS, 685/2B STP/P/VIII(A) 10-3-2000 2000-01 2000-01Gurgaon Wipro Ltd., Flat No.201, PCMG/PSE/5 19-3-2000 2000-01 2000-01Mysore -- -- --