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M/S. Abraham Memorial Educational Trust and Others Vs. C. Suresh Babu

Court : Chennai

Subject : Education

and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, Section 85 of the Information Technology Act, 2000, Section 149 of the Electricity Act, 2003, Section 47 of the Water (Prevention and Control of Pollution) Act, 1974, … 25 of the Contract Labour (Regulation and Abolition) Act, 1970, Section 22-C of the Minimum Wages Act, 1948, Section 33 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, Section 85 of

Additional Commissioner of Vs. Nestle India Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)94TTJ(Delhi)53

1. Appeal in ITA No. 4545/Del/2000 is the appeal filed by the Revenue on 20th Nov., 2000, against the order of the CIT(A)-XXI, New Delhi, dt.31st Aug., 2000, in the case of the assessee in … assessee and the payments made by the assessee-company were not hit by the provisions of Section 40A{2) of the IT Act, 1961. The powers under Section 92 could be applied-only if the Department had evidence or material to the … 9.33 17.391993-94 523 7.9 46.3 8.84 17.151992-93 420 1.95 43.5 10.36 4.481991-92 334 1.51 28.9 8.64 5.241990-91 264 1.2 21 7.99 5.711989-90 263 51 20

M/S Patanjali Foods Limited vs Union of India

Court : Karnataka

of Delhi has held as under“30. Section 8 of the Information Technology Act, 2000 (hereinafter referred to as "the IT Act") reads thus :"8. Publication of rule, regulation, etc., in Electronic Gazette.- Where any law provides that any rule,

Delhi High Court Legal Services Committee Vs. Uoi and anr.

Court : Delhi

Subject : MRTP

in need of care and protection and the inquiry as required to be conducted by the CWC under section 33 of the JJ Act, 2000. Constitutional Scheme 23. For the purposes of consideration of these issues, it becomes … the matter was to be examined in the light of the Juvenile Justice (Care & Protection of Children) Act, 2000 (‗JJ Act, 2000‘ hereafter) and not by the Magistrate under Section 17A of the IT Act, 1956. It … and 5 of the Crl Rev.No.443/2009 & Crl.M.A.No.3071/2010 2 Immoral Traffic (Prevention) Act, 1956 (hereafter referred to as the 'IT Act of 1956').3. As per the complaint, it appears that A & B, hailing from extremely poor families of

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

unless the assets are revalued upward. The legislature has now removed this difficulty by inserting w.e.f. 1st April, 2000, Section 50B of the Act providing for the levy of capital gains in case of slump sale and also … in confirming the disallowance of a sum of Rs. 62,26,739 being guest house expenses under Section 37(4) of the IT Act. It is submitted that the expenditure of Rs. 62,26,739 includes expenditure on rent, rate, taxes, insurance and depreciation … taxability of Rs. 53.10 crores; taxability of interest; and, taxability of Rs. 33.21 crores, being the amount received as a result of the restrictive covenant

Assistant Commissioner of Income Vs. Jaipur Stock Exchange

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2007)108TTJ(JP.)393

ancillary objects noted in B-14 discretionary powers to estab- to 21, 32, 33, 38 and 42 are lish institutions, funds or given in Annex. A … learned CIT(A) has erred in holding the assessee company as a charitable institution as per Section 2(15) of the IT Act, 1961 and directing the AO to treat the same accordingly.In ground No. 2, the Department is aggrieved that … against two different orders of the learned CIT(A), dt. 14th July, 2003 for the asst. yrs. 1995-96 and 2000-01, respectively.The assessee has filed two cross-objections against these appeals.Since the issues in the appeals of the Department and

Deputy Commissioner of Income Tax Vs. Sahara India Financial Corpn.

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2003)81TTJLuck389

which is available at p. 1595 to 1621 of the paper book. The judgment is dt. 12th May, 2000. In the public interest litigation, the allegations of irregularities were made against Sahara groups of companies also. Although … the material, completed assessment at Rs. 10,45,77,81,760 vide assessment order dt. 23rd April, 1999, under Section 144 of the IT Act, 1961. (ix) The assessee challenged treatment given by the AO to the special audit report before the learned … In the case of ITO v. Balsam Hygiene Products (1985) 12 ITD 335 (Bom) the issue related to payment of commission to selling agent. The

Smt Supraja Chandra vs State of Karnataka

Court : Karnataka

order dated 24.03.2015, passed in WP (Criminal) No.167/2012 and connected cases, struck down Section 66-A of Information Technology Act, 2000, in it's entirely, as being violative of Article 19(1)(a) and not saved under Article 19(2) of the Constitution … reported in(2013) 12 SCC 73, decided on 24.03.2015 and therefore, thecharge against the petitioner under Section 66A of the IT Act needs to be set aside and so also offence under Sections 201 and 203 of IPC as they

J.R.C. Bhandari and S.C. Sethi Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2003)79TTJ(Jodh.)1

a statement made by a person in assessment proceedings relating to SLBP will not be relevant evidence under Section 33 in the assessment proceedings relating to a party different from SLBP. In Rama Traders v. First ITO (1998) … in the case of L.K. Advani, observed that the Indian Evidence Act is not applicable to proceedings under the IT Act which is not correct inasmuch as the broad principles of Evidence Act do apply in the proceedings under

United India Insurance Co. Ltd. Vs. Lanco Rani Joint Venture and Anoth ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Land Acquisition

and Ors., I (2001) CPJ 1 (SC)=88 (2000) DLT 623 (SC)=VIII (2000) SLT 500=Civil Appeal No. 1112 of 2000, the Insurance Company has recovered the amount of Rs. 1,13,13,344 on account of the premium short charged. Complainant, … the grounds that the Complainant is not a consumer as defined in Section (2)(d)(ii) of the Consumer Protection Act, 1986 as the services were availed of for commercial purpose; that the Tariff governing the rates of premium … However, vide letter dated 22.11.2004, Appellant increased the shortfall premium to Rs. 33,85,588. Respondent was asked to remit this shortfall of premium to settle the