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Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

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 … to that section provides that ". . .no appeal shall lie against an order under Sub-section (1) of Section 46 unless the tax has been paid" : Held, that the meaning of the words "no appeal shall lie" … 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

Deputy Commissioner of Income Tax Vs. Royal Jordanians Airlines

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)283ITR28(Delhi)

the appellant/respondent Royal Jordanian Airlines (hereinafter referred to as "RJA") is liable to be taxed in India under the IT Act, 1961 in respect of the assessment years in question. The same issue arose in the case of the … 1. These four appeals pertain to asst. yrs. 1995-96, 1994-95, 1996-97 and 2000-2001. Appeal in ITA No. 5252/Del/1998 is Revenue's appeal filed on 3rd Nov., 1998 against the order of the … in the case of the assessee in relation to assessment order under Section 143(3) for asst. yr. 1995-96. Appeal in ITA No. 3805/Del/1999 is the … by his order dt. 28th Sept., 2004 consolidated appeals in ITA Nos. 4670/Del/2003, ITA No. 3805/Del/1999 and ITA No. 1786/Del/2000 with Revenue's appeal in ITA

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 … under Section 55A of the Act. The DVO has estimated the market value of the property at Rs. 46,62,280 and thereby arrived at the 1/4th share of the assessee at Rs. 11,65,570. Taking this into account, the

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

Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

Interpreting ‘day’ and ‘date’ Notification under Section 8A of the Customs Tariff Act General Clauses Act Information Technology Act, 2000 Effect of notifications issued in e-gazettes Retrospectivity Summation 6 PART A1A2Leave granted. The aftermath of Pulwama A terrorist … pay the duty applicable at the time when the bills of entry for home consumption were filed under Section 46 of the 8 PART B Customs Act, 1962.1 The Union of India was ordered to release the goods

Diebold Systems (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2006)104TTJ(Chennai)410

and, therefore, not adjudicated.2. The next ground is with regard to allowability of deduction under Section 80-IA of the IT Act. This issue came up for consideration before this Tribunal for the asst. yr. 1996-97 in ITA No. 1313/Mds/2002 … advance copies of software were installed at customer bank site and sales invoice was raised for the year 2000-01. Provision for the purchase of software was made on the basis of "indication available". The difference between the … which are as follows:1064ixFL All figures in INR unless otherwise mentioned Hardware 46.35 to a $ Software-------------------------------------- --------------------------------------CIF Chennai $ 7,396.50 CIF Chennai US $--------------------------------------

Assistant Commissioner of Income Vs. Vindhya Telelinks Ltd.

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Subject : Direct Taxation

Reported in : (2007)107TTJJab149

IT Appeal No. 112 which is stated to be pending.5. The notice under Section 148 dt. 23rd Oct., 2000 was issued for the reasons that: (1) Original assessment was completed under Section 143(3) on 23rd Nov., 1994 … CIT(A), Jabalpur which was disposed of by him on 7th Feb., 1995. Subsequently order under Section 263 of the IT Act was passed on 25th March, 1998 by the CIT, Jabalpur. Against this order, the Tribunal accepted the appeal

Kiranjit Singh Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Land Acquisition

Reported in : (2006)101TTJ(Asr.)424

at more than Rs. 65 lakhs. The CIT, therefore, issued show-cause notice under Section 263 dt. 1st Nov., 2000 (a copy placed at p. 26 of the paper book) asking the assessee to indicate the basis of … this appeal of the assessee filed against the order of the CIT, Patiala, passed under Section 263 of the IT Act, 1961 (in short 'the Act').2. At the outset, the learned Counsel for the assessee, Sh. S.K.Bansal, submitted that

Commissioner of Income Tax Vs. Enron Oil and Gas India Ltd.

Court : Uttaranchal

Subject : Direct Taxation

Reported in : (2008)218CTR(Uttranchal)411

facts and circumstances of the case, in allowing foreign exchange loss of Rs. 11,58,44,887 under Section 42 of the IT Act, 1961, without appreciating the fact that the loss is only a book entry and no loss was incurred … New Delhi, in ITA No. 1821/2005; ITA No. 1823/2005 and ITA No. 1824/2005, relating to asst. yrs. 1999-2000, 2000-01 and 1998-99, respectively, whereby the depreciation on account of foreign exchange loss allowed to the assessee by the … and circumstances of the case, in allowing foreign exchange loss of Rs. 46,54,30,105 under Section 42 of the IT Act, 1961, without appreciating the fact

West Bengal State Election Commission Vs. Communist Party of India (Ma ...

Court : Supreme Court of India

Subject : Election

of the fact that the State Election Commission does not fall within the ambit of Section 6(1)(a) of the IT Act 2000. Indeed, the High Court noticed this position in its following observations: “The State Election Commission has been constituted … of. 7 The State Election Commission issued directions on 9 April 2018, in exercise of its power under Section 46(2) of the Panchayat Elections Act, extending the last date for submitting nominations by one day, that is until