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Bharatiya Janata Party Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)80ITD89(Delhi)

learned standing counsel also relied on a Departmental Circular dt. 19th Oct., 2000, according to which provisions of Section 44AB r/w Section 271B were held … the expenditure, was disallowed on the ground, that the expenditure laid out was not within the meaning of Section 48 of the Act. Resultantly, tax was found to be payable on the long-term capital gains.4. Being aggrieved, assessee … is registered as a National Party with the Election Commission of India. A notice under Section 142(1) of the IT Act, 1961 (hereinafter called the "Act") and a letter bearing No. 363 dt. 30th Nov., 1995 were issued on

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 … in case of depreciable assets, the provision of Section 50 would apply over and above the provisions of Section 48. Section 50 itself provides that in calculating capital gains on assets in respect of which depreciation has been … 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

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

income-tax computed in accordance with Section 113. But this First Schedule is subject to Section 2 of Finance Act, 2000. Section 2 of the Finance Act provides that the rates specified in Part I of the First Schedule are … have been given in Annex. A-16 have also not been disputed. The possession with the assessee measuring to 48 bighas and the income arising out of agricultural operation has been accepted by the AO in the subsequent

Assistant Commissioner of Income Vs. Fertilizer Traders [Alongwith

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

Reported in : (2004)83TTJ(All.)473

CIT(A) has erred in law and on facts in upholding the validity of the order dt. 4th Oct., 2000 that had been passed earlier by the Dy. CIT, Central Circle, Gorakhpur under Section 154 r/w Section 158BC, … cash book; and (b) peak of the cash balances was nearly Rs. 48 lakhs on a particular date. Thus overall introduction of cash (on account … are directed against different orders of the CIT(A)-I, Kanpur dt. 14th Aug., 2002 passed under Section 158BC/154 of the IT Act, 1961.3. In both the cases of the assessees, undisclosed income was computed and thereafter it was bifurcated in

Wipro Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

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

due to the assessees under the Act. Dilatoriness or indifference in dealing with refund and claims (either under Section 48 or due to appellate, revisional, etc. orders) must be completely avoided so that the public may feel that … 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 … 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 -- -- --

Christian Louboutin Sas vs.nakul Bajaj & Ors

Court : Delhi

Subject : MRTP

Defendants’ use of the Plaintiff’s mark, logos and the Information image is protected under Section 79 of Technology Act, 2000?. b) Whether the Plaintiff is entitled to relief, and if so, in what terms?. E-commerce platforms and their … defence and not a blanket immunity from liability. to avoid liability; define 48. At the other end is the Copyright Act which does or not … (COMM) 344/2018 Page 6 of 59 2009 (hereinafter, ‘IT Act’). The issue of liability under Section 79 of the IT Act is to be decided on the basis of pleadings and documents on record, none of which are disputed

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

of the Maharashtra Control of Organised Crime Act, 1999; Section 22 of the Karnataka Control of Organized Crime Act, 2000; Section 21 of the Telangana Control of Organized Crime Act, 2001 (renamed from Andhra Pradesh COCA, 2001); Section 18 … part of Chapter VIII of the 2002 Act which deals with matters connected with authorities referred to in Section 48 in the same Chapter. Section 50 has been amended vide Act 2 of 2013 and again, by Act

Dr. Rini Johar and Anr. Vs. State of M.P. andors.

Court : Supreme Court of India

Subject : Right to Information

the relevant evidence. The crime was registered on 27.11.2012 under Section 420, 34 IPC read with Section 66D IT Act, 2000 against the named accused persons. The offence was to the effect that though the alleged accused persons obtained … Deepak Thakur, Dy. S.P. Cyber Cell, Bhopal. On 18.12.2012, chargesheet was filed and thereafter a petition under Section 482 CrPC has been filed before the High Court for quashment of the FIR.8. At this stage, it is

Smt N.Saroja vs the Commissioner of Income

Court : Chennai

The common orderpassed by the ITAT dated 13/03/2009 in I.T.(SS)A.Nos. 45 to 48 and 56 to 58 of 2008 is upheld. The Appeals T.C.A.No:1395 of … order passed in the respective appeals, the assessees are preferred appeals before this Court under Section 260A of the IT Act,10. For convenience sake, the name of the assessees, the Appeal numberbefore ITAT and the Tax Case Number before … of N.Ravichandran, N.Muralidharan and N.Mohanraj each: Asst. year Source Total Income Returned Undisclosed Rs. Income Income Rs. Rs. 2000-01 Investment in 13,68,865 --- 13,68,865 Property Para 20 2004-05 Investment in 3,79,043 ---- 3,79,043 Upto Jewellery Para-9 23-05-2003

Nutan Warehousing Co. (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2007)106TTJ(Pune.)137

above paragraphs. The assessee had entered into a lease agreement with Lipton India Exports Ltd. dt. 17th Feb., 2000 and then with Hindustan Lever Ltd. (HLL) dt. 18th March, 2001.The relevant parts of these agreements are reproduced … The Supreme Court, affirming the decision of Bombay High Court in (1963) 48 ITR 577 (Bom) (supra), held that the return received by the assessee … such as the Transfer of Property Act, the Registration Act, etc., in the context of Section 22 of the IT Act 1961, having regard to the ground realities and further having regard to the object of the IT Act,