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Wipro Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

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

by the assessing authority in the course of assessment order at paras 64 and 65. The first component of a sum of Rs. 49,32,097 was … 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

Madanapalli Institute of Technology and Science and Others Vs. State o ...

Court : Andhra Pradesh

Subject : Constitution

Acts : All India Council of Technical Education Act, 1987 - Sections 10, 11 and 23; Andhra Pradesh Educational Institutions (Regulation of Admissions and Prohibition of Capitation fee) Act, 1983 - Sections 3(1) and 12; Constitution of India - Articles 14, 15, 246(1 and 3), 248, 252, 254 and 371-D; Andhra Pradesh Professional Educational Institutions (Regulation of Admission into under-graduate professional courses through Common Entrance Test) Rules, 1993 - Rules 4, 5, 6 and 7; Andhra Pradesh Educational Institutions (Regulation of Admission) Order, 1974; Constitution (Amendment) Act, 1976; Andhra Pradesh Commissionerate of Higher Education Act, 1986; University Grants Commission Act, 1956; Dentists Act, 1948 - Sections 3 and 10(A and B(3)); Indian Medical Council Act, 1956 -

Reported in : 2000(2)ALD179; 2000(1)ALT666

Matched in: Citation 2000(2)ALD179; 2000(1)ALT666

Zauri Leasing and Finance Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)115TTJ(Delhi)721

by the assessee comprised of principal and the interest thereon; (b) As per provisions of Section 36(1)(vii) of the IT Act, deduction was to be allowed in respect of the bad debt written off as irrecoverable in the account … lakhs in asst. yr. 1997-98; (ii) Rapid Construction, New Delhi for lease charges for asst. yrs. 1999-2000 and 2000-01 of becon batching plant and DG set amounting to Rs. 26,89,910 stated to be given on lease in … The total income declared was a negative figure of loss of Rs. 64,17,960. The AO took up the assessment and issued notice Under Section 143(2)

Parshuram D. Patil Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Mum.)765

profit shown by the assessee was 2.43 per cent. The learned Counsel by referring to pp. 63 and 64 of the paper book, contended that in identical case of M/s Bhoir Sand Agency the net profit was … dt. 28th March, 2002 passed by Asstt. GIT, Central Circle-2, Thane, under Section 158BC(c) r/w Section 254 of the IT Act.2. IT(SS)A Nos. 222 and 223/Mum/2004-The following grounds of appeal (as concised) have been raised in these appeals- 1.

B.K. Agrawal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

by the Pune Bench of the Tribunal in the case of Prakash Foods Ltd. v. Dy. CIT (1998) 64 ITD 396 (Pune). This view was also supported by the decision of Delhi High Court reported in (1992) … of income for the asst. yr. 1991-92 and the assessment order of the AO under Section 143 of the IT Act and also the order of the CIT under Section 263 of the IT Act. In view of the

Smt. Mrudulaben B. Patel Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2003)80TTJ(Ahd.)390

The only dispute involved in this appeal is relating to penalty of Rs. 59,302 under Section 271(1)(c) of the IT Act. The rival contentions have been heard and record perused.2. The relevant facts in this case are that the … decision of the Hon'ble Gujarat High Court in the case of Taiyabji Lukmanji v. CIT (1981) 131 ITR 643 (Guj) on the ground that the Hon'ble High Court has taken cognizance of the circular issued by the

J.N. Marshall and Co. Vs. Income Tax Officer and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254(2) and 260A

Reported in : (2003)183CTR(Bom)603; [2003]264ITR690(Bom)

2000, in Misc. Appln. No. 219/Bom/1999, the assessee has come by way of appeal under Section 260A of the IT Act, In this appeal, we are concerned with the financial year ending 31st Dec., 1985, relevant to the asst.

Wipro Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

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

by the assessing authority in the course of assessment order at paras 64 and 65. The first component of a sum of Rs. 49,32,097 was … 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.,

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 … the bill of entry for home consumption and for self-assessment have to be read in the context of Section 64 PART L13of the Information Technology Act which recognizes “the dispatch of an electronic record” and “the time of

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 … 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 … value of Rs. 33.44 crores to arrive at the profit of Rs. 64.39 crores. He also determined the price of paint shop at Rs. 68