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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 … the CIT(A) failed to appreciate that 'Cost of acquisition' to the assessee was to be determined under Section 49(i)(ii) r/w Section 55(2)(b)(ii) of the Act. Indexed cost of acquisition should have also been determined with reference to

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 … being infringed.” Thereafter, another Division Bench of this Court in Department of 49. Electronics and Information Technology v. Star India Pvt. Ltd. [R.P. 131/2016 in … (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

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 … upon the decision of the Delhi High Court in the case Rakesh Aggarwal v.Asstt. CIT (1997) 225 ITR 496 (Del). In this case, the Hon'ble Delhi High Court held that under Section 147 of the IT Act

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 … back of credit 11,12,922 50,77,520 -- -- 11,12,922 50,77,520Reversal of sundry -- 49,37,397 -- -- -- 49,37,397Scrap sales of 62,797 9,42,643 -- -- 62,797 9,42,643Employees

Wipro Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2006)5SOT805(Bang.)

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 … dated 6-7-2000, with annexure.2. STPI, Hinjawadi-Letter No. STP/P/VIII(A)/ 270/2000/2459, dated 19-9-2000.3. STPI, Bangalore-Letter No. STPIB/WIPRO Systems /Expan / 2000051901 / 2053 dated 20-52000.6. Letter dated 19-8-1998 of Under Secretary, Government of India permitting M/s. Wipro Infotech Ltd., … paras 64 and 65. The first component of a sum of Rs. 49,32,097 was held to be in the course of trade and was allowed

Kisan Discretionary Family Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)918

was having income from business of manufacturing as well as from dividend and interest, etc. till 28th March, 2000. On 28th March, 2000, the assessee sold away its running business as a going concern and this fact … the learned CIT(A) has erred in confirming levy of interest under Sections 234A, 234B, 2340 and 234D of the IT Act. 7. Your appellant craves leave to add, alter, amend, omit all or any of the above grounds of … case, the learned CIT(A) has erred in confirming levy of interest under Sections 234A, 234B, 2340 and 234D of the IT Act. 7. Your appellant … year 3925 OFCPN has been sold on which capital gain of Rs. 49,88,607 has been offered. The interest income offered in earlier year has been

Essar Steel Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)97TTJ(Ahd.)985

under the Indian IT Act, 1922, the provisions of Sections 48 and 49 shall be subject to the following modification : "(1) where the full … the nature of the receipt under the general law that determines its nature for the purpose of the IT Act but the receipt would have to be considered under the provisions of the IT Act from the commercial … of the Revenue in respect of certain items. The CIT, therefore, gave a notice to the assessee under Section 263 and set aside the assessment on various issues with certain directions. The appeal in ITA No.949/Ahd/1998, is

N.K. Proteins Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2004)83TTJ(Ahd.)904

blank signed cheques found during the course of search.14. The AO issued a show-cause notice dt. 4th Dec., 2000 to the assessee which has been reproduced on pp. 2 to 4 of the assessment order. In this … reproduced below ; "I, Rasik K Patel aged about 28 residing at 49, First Floor, Abhishek Society, Meghaninagar, Ahmedabad and proprietor of Karnavati Industries do … law that the AO is not obliged to accept any direction which are not as per law and IT Act, 1961. I am enclosing herewith extracts where in the appraisal report the Dy. DIT has written his concluding … that block assessment is void ab initio since the notice issued under Section 158BC does not mention the status of the assessee and does not

P. Govinda Satyanarayana Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Land Acquisition

Reported in : (2005)98TTJVisakha908

and 10th Feb., 2000, which were presumed by the AO to have been recorded under Section 132(4) of the IT Act. Vide statement dt. 10th Feb., 2000, the assessee made a disclosure of Rs. 30.29 lakhs as unaccounted income … following additions in the undisclosed income returned by the assessee and completed assessment on an income of Rs. 49,67,720 under Section 158BC of the IT Act.1. Undisclosed income introduced in the form of share capitaland unsecured loans

Tirumala Devi Eada and Others Vs. the State of Andhra Pradesh, Law (La ...

Court : Andhra Pradesh

Subject : Education

A.P. State Gazette is immaterial. At the outset, we may refer to Section 8 of the Information Technology Act, 2000: “8. Publication of rule, regulation, etc., in Electronic Gazette:- Where any law provides that any rule, regulation, order, … rules to carry out the purposes of Chapter-III of the Act i.e., admission and enrolment of advocates. Similarly Section 49 empowers the Bar Council of India to make rules for discharging its functions under the Act, particularly with