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Manoj Oswal Vs. the State of Maharashtra, Through Sr.P.i and Another

Court : Mumbai

Subject : Right to Information

alleging offences punishable under Section 500 of the Indian Penal Code and Section 66A of the Information Technology Act, 2000. 4 The complaint alleges that one Prataprao Govindrao Pawar is Chairman of M/s Sakal Papers Private Limited. This … as under: “66. Computer related offences: If any person, dishonestly or fraudulently, does any act referred to in section 43, he shall be punishable with imprisonment for a term which may extend to three years or with fine

Vanaz Engineers Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2007)109TTJ(Pune.)350

assessee arising out of the orders of CIT(A) respectively dt. 15th Sept., 2000 and 24th Dec, 2001. Some of the issues raised in these appeals … conclusion that the cost of construction of flats being met by the employees, hence as per provisions of Section 43 of the IT Act, the actual cost to the assessee was to be computed by reducing the portion … has also been mentioned that the Revenue authorities have erred in invoking the provisions of Section 2(47)(v) of the IT Act, 1961 r/w Section 53A of the Transfer of Property Act.3. Briefly stated the facts of the case are

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

Court : Karnataka Kalaburagi

Subject : Land Acquisition

to the provisions of the punishment if any person dishonestly or fraudulently does any act referred to in Section 43 of the Information Technology Act. Sec. 43 of the Information and Technology Act, 2000 reads as under; "43. … 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

Rubab M. Kazerani Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)97TTJ(Mum.)698

to her on or before signing the MoU. Therefore, the transfer within the meaning of Section 2(47) of the IT Act had taken place during the financial year 1995-96 relevant to asst. yr. 1996-97. The amount of Rs. 6,37,00,726 … in the financial year 1999-2000, the correct assessment year for charging long-term capital gain would be asst. yr. 2000-01. (ii) In the MoU dt. 8th May, 1995, amount of Rs. 5.50 crores paid by Shri Shahrukh to … of the asset after applying the provisions of Expln. 3 to Section 43(1) of the IT Act. In view of the facts and circumstances of

Schenectady Beck India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)92TTJ(Mum.)872

1. These two appeals are directed against the orders of the CIT, City-IV, Mumbai, under Section 263 of the IT Act and the main common ground raised reads as under: "The learned CIT made a grievous error by assumption … 28 or Section 37 of the Act.The conclusion of the learned CIT was that the provisions of Section 43(1), with Expln. 8 were very clear that interest in connection with acquisition of an asset has to be

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

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

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 … Systems Division, STPK/G175/97- 18-11-1997 1999-2000 1999-2000Chennai 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 -- -- -- 2000-01 2000-01__________________________________________________________________________________________ was filed by the … computation of income. Thus, on the above turnover the expenditure of Rs. 437.52 crores has been booked. 4.4 As stated above, the assessee-company prepares financial

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 … (i) Information Technology Act, 2000 The only existing legislation covering data protection related to biometric information are Section 43A and Section 72A of the IT Act and the Information Technology (Reasonable Security Practices and Procedures and Sensitive

The State of Uttar Pradesh Vs. Aman Mittal

Court : Supreme Court of India

Subject : Right to Information

enumerated in Section 43. The said enactment also makes certain acts punishable and Chapter-XI of the Information Technology Act 2000 enumerates such acts. The same acts which are enumerated in Section 43 of the enactment which would invite … the offences under Sections 292 and 294 of IPC in view of the provisions of Section 67 of the IT Act. The question examined was as to whether an activity emanating from electronic form which may be obscene would

Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)93TTJ(Hyd.)927

been filed by the assessees directed against separate but identical orders of the CIT(A)-II, Hyderabad, dt. 27th Oct., 2000, IT(SS)A No. 31/Hyd/2000 is filed by a partnership firm consisting of three partners. The appellants in all the … had not paid the taxes as per the admitted income, by invoking the provisions of Section 249(4)(a) of the IT Act, 1961. The facts of the case are as follows.3. Shri Shamraj Moorjani, Shri Devraj Moorjani and Shri Vishnukumar … Rs. 75,16,763. The tax payable on this income returned amounted to Rs. 43,12,708, i.e., 60 per cent of Rs. 75,16,763. Along with the block returns

Picker India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

filed by the Revenue and both are against the order of the CIT(A)-XXIX, New Delhi dt. 14th July, 2000. There are six grounds in the appeal of the assessee. Grounds 3 to 6 of the assessee's appeal … with certain guidelines. Further, the CIT(A) is directing the AO to apply the provisions of Section 92 of the IT Act and issuing certain directions in this regard. Finally, other two grounds Nos. 1 and 2 are: 1. That … GP in respect of other items (24.14 per cent, 26.5 per cent, 43.56 per cent, 47 per cent). Having found the lower GP and the