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State of Punjab and ors. Vs. Amritsar Beverages Ltd. and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Punjab General Sales Tax Act, 1948 - Sections 14 and 14(3); Information Technology Act, 2000; Evidence Act - Sections 45, 63, 73A, 85A and 85B; Indian Penal Code (IPC) - Sections 29, 167, 172, 192, 463 and 464; Negotiable Instruments Act - Sections 138; Code of Criminal Procedure (CrPC) - Sections 273; Constitution of India

Reported in : AIR2006SC2820; 2006(7)SCALE587; (2006)607SCC7; [2006]147STC657(SC); 2006(2)LC1111(SC); 2006(7)SCC607

developments leading to various different kinds of crimes unforeseen by our legislature come to immediate focus. Information Technology Act, 2000 although was amended to include various kinds of cyber crimes and the punishments therefore, does not deal with … this case it was held that the Evidence Act was an ongoing Act and the word 'handwriting' in Section 45 of that Act was construed to include 'typewriting'. These principles were also applied in the case of SIL

Deputy Commissioner of Income Tax Vs. Dipesh Chandak, Dipesh Chandak

Court : Income Tax Appellate Tribunal ITAT Patna

Subject : Direct Taxation

Reported in : (2007)110TT(JP.)at366

through the Chief CIT, Bihar, to initiate such action as may be considered fit, necessary and expedient under the IT Act, WT Act, etc against persons whom he reasonably thinks to be involved in the 'scam' and possess unaccountable … cases to the CBI and provided documentary evidences to substantiate the same. He made a confessional statement Under Section 164 Cr.PC before the 1st Class Judicial Magistrate on 20th March, 1997 at Dhanbad in which he revealed … p. 561 in C.W.J.C. No. 1656 of 1995 (R) and C.W.J.C. Nos. 459, 541, 602, 687, 1617, 1642, 1.644 of 1996 (R) observed as under:

Ms. Sapna Ganglani and anr. Vs. R.S. Enterprises and anr.

Court : Karnataka

Subject : Civil

Acts : Indian Partnership Act, 1932 - Sections 4, 69, 69(1) and 69(2); Contract Act - Sections 45; Information Technology Act, 2000; Code of Civil Procedure (CPC) , 1908 - Sections 99 - Order 6, Rules 14 and 15 - Order 7, Rule 11 - Order 30, Rules 1, 1(1), 1(2), 2, 2(3) and 3

Reported in : AIR2008Kant178; ILR2008KAR3928; 2008(6)KarLJ136; 2008(4)KCCR2234; 2008(5)AIRKarR465; AIR2008Kar178

principal.21. Sri. Chandrashsekar, learned Counsel for the petitioner-defendants submitted that by virtue of the provisions of Information Technology Act, 2000, a contract in respect of an immovable property cannot be validly entered into through E-mail and therefore, the … For answering the said question, we have to turn to the provisions of Section 4 of the Act, Section 45 of the Contract Act and Order 30, Rule 1 of the Code of Civil Procedure. Persons who have

Sapna Ganglani D/O Shyam M. Ganglani and Smt. Tamanna Moolchandani W/O ...

Court : Karnataka

Subject : Contract

Acts : Indian Partnership Act, 1932 - Sections 4, 69, 69(1) and 69(2); Contract Act - Sections 45; Information Technology Act, 2000; Code of Civil Procedure (CPC) - Sections 99 - Order 6, Rules 14 and 15 - Order 7, Rule 11 - Order 30, Rules 1, 1(1), 1(2), 2, 2(3) and 3

principal.21. Sri. Chandrashsekar, learned Counsel for the petitioner-defendants submitted that by virtue of the provisions of Information Technology Act, 2000, a contract in respect of an immovable property cannot be validly entered into through E-mail and therefore, the … For answering the said question, we have to turn to the provisions of Section 4 of the Act, Section 45 of the Contract Act and Order 30, Rule 1 of the Code of Civil Procedure. Persons who have

Radiological and Imaging Association Vs. Union of India and ors.

Court : Mumbai

Subject : Constitution

Acts : Constitution of India - Article 226; Pre-conception and Pre-natal Diagnostic Techniques Rules, 2003 ; Societies Registration Act, 1860 - Section 17, Section 4 and Rule 9; Pre-conception and Pre-natal Diagnostic Techniques (Prohibition of Sex Selection) Act, 1994 and Rules, 1996 - Section 30, 32 rw 30, 29, 4(2)(3), 72-A, Rule 12; Information Technology Act, 2000 - Section 72, 5, 6, 23(2), 72 and 72 A ; Amendment Act of 2003 - Section 17(4); Evidence Act - Section 45

breach of confidentiality and privacy and therefore, constitute an offence punishable under section 72 of the Information Technology Act, 2000. 14. On the other hand, Mr. Kumbhakoni, learned counsel for the Collector and District Magistrate, Kolhapur, Mr. V.D. … noted that the above principle of updating construction has been approved in a number of decisions. "Handwriting" in Section 45 of the Evidence Act is construed to include "typewriting"; "notice in writing" construed to include a notice by

Ece Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)11

been brought within the purview of Section 50B which has been brought on the statute w.e.f. 1st April, 2000. Section 50B could not be made applicable to the assessee's case during the asst. yr. 1997-98. Such provision being … the 'slump sale' of its Sonepat Unit as a going concern gave rise to capital gain/capital loss under Section 45 of the above Act. In this connection, she failed to consider the following assertions of the appellant: (a) … lamp division should not be treated as short-term capital gain as per the provisions of Section 50(2) of the IT Act, 1961. In response to the notice, it was submitted on behalf of the assessee that the Sonepat unit

K. Ramajayam @ Appu Vs. The Inspector of Police, T-4, Maduravoyal Poli ...

Court : Chennai

Subject : Criminal

3, Section 25, Section 114, Section 45, Section 45A, section 76, Section 62, Section 65B - Information Technology Act, 2000- Section 2, Section 2(t), Section 2, Section 79A - Identification of Prisoners Act, 1920 - burglary and murder €“

Mrs. Catherine Thomas Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2008)116TTJ(Coch.)797

out that the Explanatory Memorandum accompanying the Finance Bill, 2003 relating to changes made in Section 45(5) of the IT Act are as follows: The assessees in some cases are facing hardship when such compensation or consideration is subsequently

Well Pack Packaging Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2003)78TTJ(Ahd.)448

is an appeal by the assessee against the order dt. 21st Sept., 2000 passed by the CIT(A), XIII, Ahmedabad.2. Briefly the facts as emerging from … income on 30th Aug., 1995, declaring income of Rs. 1,93,930. This return was processed under Section 143(1)(a) of the IT Act, on 29th Jan., 1996, and the returned income stood accepted. Thereafter, the AO noticed that the assessee had … (Ahd) 383.2.5. The AO further observed that the chargeability of capital gain arises because of the application of Section 45(4) of the IT Act. He, accordingly, held that whatever may be the position under the Companies Act regarding

M. Visvesvaraya Industrial Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2002)83ITD511(Mum.)

applications were rejected, whereupon the assessee filed Writ Petn. No. 2490 of 2000 before Hon'ble Bombay High Court. The assessee also moved two reference applications … 2(47), the AO held that the transactions resulted into transfer of a capital asset within the meaning of Section 45 and the profits and gains from such transfer to the assessee were assessable as capital gains. Since the … CBDT granted the Centre approval for the purposes of Clause (ii) of Sub-section (1) of Section 35 of the IT Act, 1961, on 6th April, 1970 (S.O. 1416). The Department of Company Affairs, Government of India, granted licence under