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Act1: the it act 2000 section 53 · Page 1 of about 681 results (0.067 seconds)

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Mar 07 2003

Krishnagopal Nagpal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Decided on : Mar-07-2003

Subject : Direct Taxation

Reported in : (2004)82TTJ(Pune.)481

date of transfer of the original asset any residential house. Section 54F has been amended by the Finance Act, 2000 with effect from 1st April, 2001 which now provides that exemption under Section 54F will not be available … relating to exemption in respect of capital gains arising from transfer of house properties contained in IT Act. Section 53 as it exited upto 1993-94 provides that long-term capital gain arising from the transfer of a residential house … were taxable, the same could not be considered as undisclosed income of the appellant under Chapter XIV-B of the IT Act. 6. The appellant craves leave to add, alter or amend any of the grounds of appeal." 2. The

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Sep 30 2005

Essar Steel Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Sep-30-2005

Subject : Direct Taxation

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

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 … interests of Revenue is in not taxing the gain amounting to Rs. 53,73,04,137 on transfer of business units.The facts are that in the year under

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Apr 23 2004

Sicom Ltd. Vs. Harjindersingh and ors.

Court : Mumbai

Decided on : Apr-23-2004

Subject : BankingContract

Acts : Contract Act, 1872 - Sections 128; Limitation Act, 1963 - Sections 3; Banker's Books (Evidence) Act, 1891 - Sections 4; Information Technology Act, 2000 - Sections 93

Reported in : AIR2004Bom337; IV(2004)BC350; 2004(5)BomCR304; [2005]123CompCas653(Bom); 2005(1)CTLJ299(Bom)

by the amendments to the Bankers' Books (Evidence) Act, 1891, the change brought about by the Information Technology Act, 2000.11. It is then contended that the Plaintiffs have not maintained books of accounts in regular course of business … principal debtor nor the surety discharged the admitted liability of the principal debtor in spite of demands. Under Section 128 of the Indian Contract Act, save as provided in the contract, the liability of the surety is

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Dec 09 2005

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Dec-09-2005

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

shares, was liable to tax as income from 'capital gains'. This sub-Clause (iii)(a) was deleted by the Finance Act, 2000 w.e.f. 1st April, 2001 and a new proviso to sub-Clause (iii) of Clause 2 of Section 17 was … included as perquisite for rent-free accommodation and furniture and Rs. 13,200 towards conveyance at the value prescribed under the IT Act r/w IT Rules. He further reiterated that the amount in fact is in the nature of deductions from … which sold Price Exercise Options sale (in US$) (in US$) Price1. 21.6.1994 53.38 Average of high 1000 11.3.1998 68 & low price at 18. From

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Oct 07 2002

Entee Builders Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Lucknow

Decided on : Oct-07-2002

Subject : Direct Taxation

Reported in : (2003)78TTJLuck952

have been filed by the assessee against a combined order of the learned CIT(A), Bareilly dt. 18th Aug., 2000, for the asst. yrs. 1988-89,1989-90, 1990-91 and 1991-92. Since common issues are involved in these appeals, for the … in a latest case of Leatherage, Kanpur v. ITO in ITA No. 53 and 54/Luck/2002 for asst. yr, 1994-95 and 1995-96 and in its decision … Nos. 1 to 3 taken in this appeal challenge the validity of notice issued under Section 148 of the IT Act, 1961, for reopening of the assessment under Section 147 of IT Act, 1961, and the validity of reassessment

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Apr 10 2019

Utv Software Communications Ltd. & Ors vs.thepiratebay.org and Ors

Court : Delhi

Decided on : Apr-10-2019

Subject : Intellectual Property

on a per domain basis) 456 sites blocked 13 Ireland 14 Israel 15 Italy Copyright and Related Rights Act, 2000 Sections 40 (5A), 205 (9A)(a) Section 75 of the Courts Act Copyright Act, Article 156, 163(1); AGCOM Regulation, … of Disney Enterprises, Inc. & Ors. v M1 Limited & Ors., HC/OS952018, ordered ISPs to block access to 53 piracy websites.  In furtherance of the above order, on July 12, the Court granted an order to

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Apr 10 2019