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Firos Vs. State of Kerala

Court : Kerala

Subject : Media and CommunicationIntellectual Property Rights

Acts : Information Technology Act, 2000 - Sections 70, 70(1) and 81; Copyright Act, 1957 - Sections 2, 17, 60 and 61; Constitution of India - Articles 19(1) and 226; Copyright (Amendment) Act, 1999; Limitation Act - Sections 60 and 61; Specific Relief Act, 1963 - Sections 34

Reported in : AIR2006Ker279; 2006(3)KLT210; 2007(34)PTC98(Ker)

J.B. Koshy, J.1. Appellant/petitioner approached this Court for declaring that Section 70 of the Information Technology Act, 2000 (hereinafter referred to as 'the Act') is unconstitutional and unenforceable and also for issuance of a writ of … Government without registration of the copyright and even without a declaration of copyright by the civil court under Section 60 of the Copyright Act. If any party claims that he has got a copyright and the Government cannot … on which Government is confirmed copyright under Section 17 (d). The learned single Judge held as follows:.Therefore while the IT Act deals with all matters pertaining to information technology, copyright in respect of information technology has to be considered

Jainarayan Moolchand Agrawal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Subject : Direct Taxation

Reported in : (2007)109ITD275Jab

the penalty with following observation. In reply to above notices the assessee submitted a letter dt. 29th May, 2000 stating the additions have been deleted by the Hon'ble Bench of Tribunal, the penalty may be dropped. The … the case, facts indicate that assessee filed return of income on 27th Aug., 1991 under Section 139(1) of the IT Act, showing income of Rs. 54,594. Subsequently, search and seizure operation under Section 132 of the IT Act was … March, 2005 relevant to asst. yr.1991-92 whereby confirmation of penalty of Rs. 60,000 imposed under Section 271(1)(c) has been challenged.2. This appeal was earlier treated

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

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 €“ … described as "fruit of the poisonous tree" and American Courts frown upon them (See: Nardone v. United States, 60 S.Ct. 266). The 94th Law Commission Report suggested to the Parliament to bring in similar provisions into our

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, … 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 … printout was shown to him for 1997. The entries reflected at p. 603 and 604 was interrogated. He refuted the payments appearing therein and claimed

Delhi High Court Legal Services Committee Vs. Uoi and anr.

Court : Delhi

Subject : MRTP

the matter was to be examined in the light of the Juvenile Justice (Care & Protection of Children) Act, 2000 (‗JJ Act, 2000‘ hereafter) and not by the Magistrate under Section 17A of the IT Act, 1956. It … the facts and circumstances of the case. Crl Rev.No.443/2009 & Crl.M.A.No.3071/2010 51 60. Section 29 is concerned with the provision of a Child Welfare Committee … and 5 of the Crl Rev.No.443/2009 & Crl.M.A.No.3071/2010 2 Immoral Traffic (Prevention) Act, 1956 (hereafter referred to as the 'IT Act of 1956').3. As per the complaint, it appears that A & B, hailing from extremely poor families of

Shaw Wallace Distilleries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2004)85TTJ(Delhi)236

query to justify deduction of the royalty, the assessee explained its case as per letters dt. 24th Jan., 2000 and 10th March, 2000.7. The assessee relied upon the agreement with SWC dt. 6th July, 1996, for manufacture … 100 worth of liquor M/s Balbir Distillery would pay royalty of Rs. 60. Balance amount of Rs. 40 termed as bottling charges is received by … bad in law and void ab initio. 1.1 That the impugned assessment order passed under Section 143(3)/-148 of the IT Act (the Act) and the notice of demand issued in the name of a non-existent entity is illegal, bad

Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

been filed by the assessees directed 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 partners. The appellants in all the … The tax payable on this income returned amounted to Rs. 43,12,708, i.e., 60 per cent of Rs. 75,16,763. Along with the block returns of income, … 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

Rajeev Enterprises Vs. Assessing Officer

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2003)78TTJ(JP.)330

temporarily invested by the assessee constitutes business so as to be eligible for deduction under Section 80HHC of the IT Act or such income is to be treated as income from other sources." 2. The facts of the case … from two concerns, namely, M/s S.K. Gems and M/s Jaipur Trading Co. Out of total receipts of Rs. 60,357, the assessee paid interest of Rs. 813 and this way credited net interest of Rs. 59,544 to the

Super Cassetes Industries Ltd. Vs. Myspace Inc. and Another

Court : Delhi

Subject : Civil

Acts : Code of Civil Procedure (CPC), 1908 - Order 39 Rules 1, 2, 4 - Section 20 (c); Information Technology Act, 2000 - Section 79; Digital Millennium Copyright Act; Copyright Act, 1957 - Section 51(a)(i); Engraving Copyright Act, 1734; Telegraphs Act 1863; Specific Relief Act, 1963

Copyright Act ("DMCA") whereby the liability of the defendants shall be exempted by operation of Section 79 of IT Act, 2000. g) The agreements or the assignments which are placed on record by the plaintiff are defective. The said … SC 159. 34. More Recently Honble Supreme Court in State of Maharashtra vs. Praful B Desai (Dr.),(2003) 4 SCC 601, has accepted the evidence by way of video conferencing as a valid one where the person being tried