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All India Children Care and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

to as "the AO") on 7th July, 1999.3. The AO issued notices under Section 143(2) and 142(1) of the IT Act dt. 18th Jan., 2000, along with a detailed enquiry letter for each year separately. In response to these … the Orissa High Court in the case of Secondary Board of Education Orissa v. ITO (1972) 86 ITR 408 (Ori).15. The learned standing counsel on behalf of the Department referred to the provisions of Section 147 as

Satellite Television Asian Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)99ITD91(Mum.)

This is the position with Foreign Contribution Regulation Act, 1976 (FCRA), also. Another example is the Information Technology Act, 2000, and yet another is the Indian Official Secret Act, 1923, as also the Indian Passport Act.5. In all … Mumbai passed on 30th March, 2004, and arises out of the regular assessment completed under Section 143(3) of the IT Act, 1961. The assessment has been completed by the Dy. Director of IT (International Taxation)-II(1) at Mumbai.2. The assessee-company, … has failed to do so, the AO invoked the provisions of Section 40(a)(i) of the Act and disallowed the said payment in computing the taxable

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 … Appeal Nos. 2161-2162 of 2024 Page 78 of 199 were being circulated and sold for anywhere between Rs. 40 to Rs. 5,000. The news report indicates, how social media platforms are rife with child sexual abuse, and

Smt. Mina Deogun Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2008)117TTJ(Kol.)121

under the head 'House property' and be further directed to allow statutory deductions permissible under Section 24 of the IT Act.3. Both the parties were heard regarding the issues raised by the assessee and its legal implications.4. During the … property the DVO estimated value of land at the rate of Rs. 3,910 per sq. mtr. at Rs. 40,94,780. He however, accepted the Registered Valuer's estimate of building at Rs. 5,67,500. Accordingly, assessee's 1/4th share in the

Shaw Wallace Distilleries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2004)85TTJ(Delhi)236

query to justify deduction of the royalty, the assessee explained its case as per letters dt. 24th Jan., 2000 and 10th March, 2000.7. The assessee relied upon the agreement with SWC dt. 6th July, 1996, for manufacture … bad in law and void ab initio. 1.1 That the impugned assessment order passed under Section 143(3)/-148 of the IT Act (the Act) and the notice of demand issued in the name of a non-existent entity is illegal, bad … has erred in deleting the disallowance of royalty under Section 35A or 40A(2) amounting to Rs. 5,27,35,429. 2. The learned CIT(A) in the facts and

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

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

highlighted by the AO in the assessment order (seized documents of p. 40 EGL 34).6. From the letter quoted on p. 8 of the assessment … 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

Narendra Kumar JaIn Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

certain facts relating to the proceedings in this appeal, which are as follows.5. Vide order dt. 17th April, 2000, the Bench was of the opinion that a remand report may be called from the AO and for … an imperative requirement of law. Since in the present case, no notice was issued under Section 143(2) of the. IT Act, the assessment order does not have the legal legs to stand. The same, therefore, deserves to be quashed … in law and on facts in treating the following : (a) Rs. 40,000 alleged unexplained investment in U.T.I. C.G.G.F.. Units Scheme, 1986, purchased in the

Commissioner of Income Tax Vs. Rabindranath Lal

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)223CTR(Raj)410

the Voluntary Retirement Scheme (VRS) under Section 89(1) over and above the exemption provided in Section 10(10C) of the IT Act, 1961.2. The Revenue took exception to the order of the AAC by filing an appeal before the Tribunal,

insilco Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)85TTJ(Delhi)538

to Rs. 48,14,502 to the profit as per P&L a/c for computing book profit under Section 115JA of the IT Act. Further, he failed to appreciate that provisions of Section 115JA of the Act are deeming provisions and therefore, … be added back. He stated that a large number of judgments are available in the context of Section 40(a)(ii) which is similar to the provision of Expln. (a) to Section 115JA. The jurisdictional High Court of Delhi

Assistant Commissioner of Income Vs. D.L. Choudhry

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Land Acquisition

Reported in : (2004)85TTJ(Ahd.)481

assessee) and 4324/Ahd/1995 (by the Revenue) for asst. yr. 1988-89. The AO issued notice under Section 148 of the IT Act as the assessee has not filed the return of income.The assessee derives income from jeep hiring to ONGG. … made the addition of Rs. 1,20,000 on account of margin money as unexplained at the rate of Rs. 40,000 for each jeep. The CIT(A) has deleted this addition of Rs. 1,20,000.10. In respect of purchase of land