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Avnish Bajaj Vs. State

Court : Delhi

Subject : Criminal

Acts : Information Technology Act, 2000 - Sections 67 and 85; ;Negotiable Instruments Act, 1881 - Sections 138 and 141; ;Customs Act, 1962 - Sections 140; ;Employees' Provident Fund (Miscellaneous Provision) Act, 1952 - Sections 14A; Essential Commodities Act, 1955 - Sections 3 and 10; Iron and Steel Control Order, 1956; ;Communications Decency Act; ;Telecommunications Act, 1996; ;Child Online Protection Act, 1998; ;Children Internet Protection Act, 2003; ;Criminal Justice and Public Order Act, 1994; ;Protection of Children Act, 1978; ;Protection of Children (Amendment) Act, 1994; ;Indian Penal Code (IPC) - Sections 32, 35, 292, 292(1), 292(2), 294, 405 and 406; Code of Criminal Procedure (CrPC) , 1973 - Sections 91, 190(1), 173(2), 204, 319 and 482; Water (Prevention and Control

Reported in : 150(2008)DLT769; 2008(105)DRJ721

product within the meaning of Section 292 Indian Penal Code (IPC) and Section 67 of the Information Technology Act 2000 (IT Act). This petition under Section 482 of the Code of Criminal Procedure 1973 ('CrPC') also raises questions … 141 of the Negotiable Instruments Act, 1881 ('NI Act') or Section 140 of the Customs Act, 1962 or Section 85 of the IT Act. These are provisions that provide for a deemed criminal liability of a person who, … criminal liability of directors for the offences attributable to a company, both under the IPC as well as the IT Act, particularly when such company is not arraigned as an accused. 1.2 Before discussing the background and the sequence

Aneeta Hada Vs. Godfather Travels and Tours.

Court : Supreme Court of India

Subject : Criminal

Acts : Negotiable Instruments Act, 1881 - Section 138; Information Technology Act, 2000 - Section 85, 141, 67; Indian Penal Code (IPC), 1860 - Section 292; Code of Criminal Procedure (Cr.P.C) 1973 - Section 482

and 1484 of 2009, the issue involved pertains to the interpretation of Section 85 of the Information Technology Act, 2000 (for short 'the 2000 Act') which is pari materia with Section 141 of the Act. Be it noted,

M/S. Abraham Memorial Educational Trust and Others Vs. C. Suresh Babu

Court : Chennai

Subject : Education

and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, Section 85 of the Information Technology Act, 2000, Section 149 of the Electricity Act, 2003, Section 47 of the Water (Prevention and Control of Pollution) Act, 1974,

Moolchand Kharaiti Ram Hospital vs.workers Thru m.k.r.h.karamchar

Court : Delhi

Subject : Land Acquisition

referred to as “the Trust”) under Section 12A(a) of the Income Tax Act, 1961 (hereinafter referred to as “the IT Act”), Ex. MW-was a communication from the Income Tax Authorities, granting approval to the Trust under Section 10(23)(C)(via) of … a statement, showing receipts, expenditure, capital expenditure and resultant surplus of the petitioner-Hospital for the years 1991-1992 to 2000-2001.17. In view of the two affidavits filed by him, MW-1 M.K. Kaushik was cross examined twice. During the … in detail, the contention that, having been extended the benefit of Section 85-G of the IT Act, the Hospital was entitled, by virtue thereof, to

Sharat Babu Digumarti Vs. Govt of Nct of Delhi

Court : Supreme Court of India

Subject : Land Acquisition

294 of the Indian Penal Code (IPC) and Section 67 of the Information Technology Act, 2000 (for short, “the IT Act”) against all of them. Avnish Bajaj filed Criminal Misc. Case No.3066 of 2006 for quashment of the proceedings … and 294 IPC. However, he was prima facie found to have committed offence under Section 67 read with Section 85 of the IT Act and the trial court was directed to proceed to the next stage of passing

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

unless the assets are revalued upward. The legislature has now removed this difficulty by inserting w.e.f. 1st April, 2000, Section 50B of the Act providing for the levy of capital gains in case of slump sale and also … in confirming the disallowance of a sum of Rs. 62,26,739 being guest house expenses under Section 37(4) of the IT Act. It is submitted that the expenditure of Rs. 62,26,739 includes expenditure on rent, rate, taxes, insurance and depreciation

Assistant Commissioner of Income Vs. Vindhya Telelinks Ltd.

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Subject : Direct Taxation

Reported in : (2007)107TTJJab149

IT Appeal No. 112 which is stated to be pending.5. The notice under Section 148 dt. 23rd Oct., 2000 was issued for the reasons that: (1) Original assessment was completed under Section 143(3) on 23rd Nov., 1994 … CIT(A), Jabalpur which was disposed of by him on 7th Feb., 1995. Subsequently order under Section 263 of the IT Act was passed on 25th March, 1998 by the CIT, Jabalpur. Against this order, the Tribunal accepted the appeal

Parkar Securities Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)102TTJ(Ahd.)235

an appeal filed by the assessee and it is directed against the order of CIT(A), dt. 19th Sept., 2000 for asst. yr. 1997-98.2. Grounds of appeal attached with Form No. 36 are lengthy and narrative. However, at … the assessees. decision of the Andhra Pradesh High Court. The question that arose was under Section 43(5) of the IT Act. The Bench found that the transaction in question could not be held to be a speculative transaction and, … 12.74 lakhs as against gross brokerage receipt in Current year of Rs. 85.89 lakhs meaning thereby that approximate l/7th of the current turnover was handled

Assistant Commissioner of Income Vs. Concord Commercials (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)94TTJ(Mum.)913

Sri Ranga Vilas Ginning & Oil Mills v. CIT (1982) 133 ITR 85 (Mad) (iv) CIT v. New India Investment Corpn. Ltd. (1994) 205 ITR … 1. The present Special Bench has been constituted under Section 255(3) of the IT Act, 1961, to consider and decide the following issue : "On the facts and in the circumstances of the … No. 7789/Bom/1992, dt. 5th July, 2002)Manasi Trading (P) Ltd. v. Asstt. CIT (ITA No. 2l55/Bom/1992, dt. 28th July, 2000)Contony Trading Enterprises Ltd. v. Asstt. CIT (ITA Nos. 1430 & 1431/Bom/1992, dt. 31st March, 1993) 7. On the

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