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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 … not exposed to the Internet world. Security measures, as per the provisions of Section 29(3) read with Section 38(g) as well as Regulation 17(1)(d) of the Authentication Regulations are strictly followed and adhered to. (b) There are

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

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

the net finance received and interest thereon as per the agreement for 38 months.5. The AO concluded from certain other facts like that the lease … 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 … directed against the 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

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

shares, was liable to tax as income from 'capital gains'. This sub-Clause (iii)(a) was deleted by the Finance Act, 2000 w.e.f. 1st April, 2001 and a new proviso to sub-Clause (iii) of Clause 2 of Section 17 was … included as perquisite for rent-free accommodation and furniture and Rs. 13,200 towards conveyance at the value prescribed under the IT Act r/w IT Rules. He further reiterated that the amount in fact is in the nature of deductions from … the following basis:Net salary drawn Rs. 78,44,971Tax paid by the employer Rs. 38,47,601 __________________ The AO has worked out the perquisite value of residential accommodation

Just Rights For Children Alliance Vs. S. Harish

Court : Supreme Court of India

Subject : Right to Information

2(w) of the IT Act in checking the proliferation of child pornography is significant. Section 79 of the IT Act, 2000 which relates to due diligence that is to be observed by an intermediary, provides an exemption from liability … reproduced below: - “15.1. In Mishri Lal [BSNL v. Mishri Lal, (2011) 14 SCC739: (2014) 1 SCC (L&S) 387]., it is observed that the law prevails over equity if there is a conflict. It is observed further

Parkar Securities Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)102TTJ(Ahd.)235

an appeal filed by the assessee and it is directed against the order of CIT(A), dt. 19th Sept., 2000 for asst. yr. 1997-98.2. Grounds of appeal attached with Form No. 36 are lengthy and narrative. However, at … the assessees. decision of the Andhra Pradesh High Court. The question that arose was under Section 43(5) of the IT Act. The Bench found that the transaction in question could not be held to be a speculative transaction and,

K.R.Ravi Rathinam Vs. 1. the Director General of Police

Court : Chennai

Subject : Land Acquisition

offences under Sections 66 B, 66 E, 72, 72 A r/w. 76 and 77 of the Information Technology Act, 2000 and Sections 109, 379, 403, 420, 468, 470, 471 along with 120 (b) of IPC. The intellectual property … the Respondents 7, 8, 10 and 11.9. The Respondents 7, 8, 10 and 11 have committed offences under Sections 66 B, 66 E, 72, 72 A r/w. 76 and 77 of the Information Technology Act, 2000 and

Sharda Educational Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2006)99TTJAgra212

assessee approached the first appellate authority who dismissed the assessee's appeals by his consolidated order dt. 3rd Nov., 2000. Since both the appeals arise out of the consolidated order of the first appellate authority, the facts involved … grounds : 1. That the learned CIT(A) has not properly appreciated that the requirements of Section 275 of the IT Act have not been fulfilled as the penalty proceedings have been initiated on 12th June, 2003, after a gap … of inserting Section 269SS as clarified by the CBDT in its Circular 387, dt. 6th July, 1984, according to which these provisions were brought to

Swami Ramdev & Anr. Vs.facebook, Inc. & Ors.

Court : Delhi

Subject : Right to Information

Rules are relevant. The same are extracted below: CS (OS) 27/2019 Page 63 of 76 The Information Technology Act, 2000 Section 2(j) ―computer network means the interconnection of one or more computers through- (i) the use of satellite, microwave, … uploaded in the video is defamatory has been set out. Specific reliance is placed on pages 31, 33, 38, 39 and 53 of the plaint. Reliance is also placed on the judgment of the ld. Single Judge,

G.G. Diamond International Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)104TTJ(Mum.)809

of 28.11 per cent on the sales in the earlier year. Assessee-firm came into existence on 7th Jan., 2000 and this is the second year of assessee's business.3. AO held, in fact the fall in GP from. … Assessee is a trader in diamonds and VCD rights and claimed deduction under Sections 80HHC and 80HHF of the IT Act, 1961, for the relevant year on account of exports. Assessee's turnover comes to Rs. 6,90,23,486 on account of … are urged: 1. The CIT(A) has erred in passing the order under Section 250 as it is based on illegal/uncalled remand report of the AO

Mahanagar Telephone Nigam Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)100TTJ(Delhi)1

in the case of Videsh Sanchar Nigam Ltd. v. Jt CIT in ITA No. 1434/Mum/1999, dt. 14th Sept., 2000 [reported at (2000) 69 TTJ (Mumbai) 882--Ed.]. However, while giving relief to the appellant-company, the Tribunal directed the … of concurrence of Department of Expenditure and Department of Revenue, Ministry of Finance. Deduction of this levy under the IT Act was also discussed at the highest level and it was decided that no deduction in respect of rural … of the power of the Central Government conferred under Sub-section (2) of Section 4 of the Indian Telegraph Act, granted licence vide letter No. 1-101/85-MTAC/PHB, … Ranganathan was enclosed and in the last para, i.e., paper book p. 388, it has been clarified : The section talks of two types of