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Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

and 1229/All/1989 for the asst. yrs. 1985-86 and 1986-87 respectively, the Tribunal issued notice under Section 254(2) of the IT Act dt. 30th Aug., 2000 requiring the assessee, M/s. U.P. Forest Corporation, Lucknow and the Revenue to state their

Arihant Tiles and Marbles (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Land Acquisition

Reported in : (2006)104TTJ(Jodh.)149

Kanam Latex Industries (P) Ltd. (1996) 132 CTR (Ker) 178 : (1996) 86 Taxman 466 (Ker) Conversion of normal and natural latex into preserved latex … foreign market. The assessee-company also exported goods and earned foreign exchange and claimed deduction under Section 80HHC of the IT Act, 1961 (hereinafter referred to as 'the Act'). Apart from trading of marble, the assessee-company also derived income from … against two separate orders of the CIT(A) dt. 1st Jan., 2004 and 5th Jan., 2004 pertaining to asst.yrs. 2000-01 and 2001-02 involve identical questions of fact and law.So these are being disposed of by this common order

Ashwinbhai Somabhai Patel and anr. Vs. Nrugendraprasadji Ajendraprasad ...

Court : Gujarat

Subject : Civil

Acts : Evidence Act, 1872 - Sections 1, 3, 65, 65(1), 65(A), 65(B), 65B(1), 65(2) and 65B(2); Information Technology Act, 2000; Registration Act - Sections 17; Information Technology (Certifying Authorities) Rules, 2000; Information Technology (Qualification and Experience of Adjudicating Officer and manner on holding inquiry) Rules, 2003; Information Technology (Security Procedure) Rules, 2004; Code of Civil Procedure (CPC) , 1908 - Order 29, Rule 1 - Order 39, Rules 1 and 2; Civil Practice Rules- Rule 60; Constitution of India - Articles 226 and 227

Reported in : (2009)3GLR2352

There is no evidence to suggest that it is electronic record as per the provisions of Information Technology Act, 2000 and as per Sections 65A and B or amended Evidence Act.(iii) The documents produced vide Exh. 54/1 does … Civil Judge, Anand below application Exh. 167 in Special Civil Suit No. 86 of 2008, by which the learned trial Court has allowed the said … and manner on holding inquiry) Rules, 2003; the Information Technology (Security Procedure) Rules, 2004 and the provisions of Sections 3 and 65(a) of the Evidence Act, the documents produced and sought to be relied upon are not

Varsha Plastics (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)99TTJ(Mum.)487

the GIR number and the ex-director of the company--Shri R.P. Goel, appeared before the AO on 28th Feb., 2000, and confirmed the loan transaction. (ii) The learned CIT(A) erred in confirming the addition of Rs. 7,50,000 from … under : (i) The learned CIT(A) erred in confirming the addition of Rs. 12,50,000 under Section 68 of the IT Act as the income of the appellant on account of borrowings made from M/s Fraternity Electronics Ltd. for which

In Re: Van Oord Acz. Bv

Court : Authority for Advance Rulings

Subject : Direct Taxation

The contract was awarded on 22nd August, 1997. The contract work is expected to be complete in July, 2000. The scope of work as per the contract is stated in cls. 1201.1(iv) and 1201.2. The works to … hands under s. 28 or excluded from its total income under s. 86 r/w s. 167B (3) Whether depreciation allowance for asst. yr. 1998-2000, will … joint venture constitutes an AOP within the meaning s. 2(31)(v) so as to become liable to tax under the IT Act, 1961, or each party of the joint venture is liable to tax on its own profits (2) Having … Income Tax Act, 1961 - Sections 2(31), 28, 29, 30 to 43D, 44BBB, 167B, 198 and 199 1.

Birla Tyres Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)267ITR1(Kol.)

is no dispute that the shares of the members of the AOP are determinate under Section 86 of the IT Act.10. The first situation, as provided in Clause (a) of the first proviso to Section 86, is that where … 25,51,31,859 was set off in the hands of AOP.3. Learned CIT, by passing an order dt. 31st March, 2000, held that according to Sections 67A and 167B(2) of the Act, the loss is not to be carried

Escorts Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)104ITD427(Delhi)

& Research Centre, Delhi, as on 31st March, 2000 as income of the appellant under Section 2(24)(iv) of the IT Act, 1961, to Rs. 86,40,00,000 ignoring the details mentioned by the AO in the assessment order.4. The assessee is

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

were processed under Section 143(l)(a) of the Act.4.3 Later on, the AO issued notices under Section 148 of the IT Act, 1961 on 28th Jan., 2000 for asst. yr. 1997-98 and proceeded to frame the assessment. During the course

Nopany Education Trust Vs. Additional Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)93ITD152(Kol.)

Circular No.712 dt. 25th July, 1995 issued by the CBDT which is as follows: "Under Section 10(22) of the IT Act, any income of a university or other educational institution, existing solely for educational purposes and not for purpose … actually spent for education purpose of Rs. 91,78,679 as against the surplus generated for the year for Rs. 86,19,577. The assessee has placed reliance on the Circular No.712 dt. 25th July, 1995 issued by the CBDT which

Shreya Singhal Vs. U.O.I.

Court : Supreme Court of India

Subject : Land Acquisition

internet is included within its reach. It will be useful to note that Section 2(v) of Information Technology Act, 2000 defines information as follows: "2. Definitions.-(1) In this Act, unless the context otherwise requires,- (v) "Information" includes data, … democratic organizations. In Sakal Papers (P) Ltd. & Ors. v. Union of India, [1962]. 3 S.C.R. 842 at 866, a Constitution Bench of this Court said freedom of speech and expression of opinion is of paramount importance