Advanced Search Results

CanfIn Homes Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2006)103TTJ(Bang.)108

(P) Ltd. v. Dy. CIT (2004) 82 TTJ (Del) 259 : (2004) 87 ITD 298 (Del);CIT v. UP State Industrial Development Corporation Ltd. (1997) 139 … recognized by M/s National Housing Bank (NHB) as well as by CBDT for purposes of Section 36(1)(viii) of the IT Act, 1961.2.1 The appellant for purposes of meeting with the SLR requirement, invested amounts to the extent required in … 1. Both these appeals by assessee are directed against the orders of learned CIT(A)-I, Bangalore, dt. 7th Aug., 2000.1.1 The first common issue in both the appeals is whether the income from SLR investment is to be

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

Swami Ramdev & Anr. Vs.facebook, Inc. & Ors.

Court : Delhi

Subject : Right to Information

Rules are relevant. The same are extracted below: CS (OS) 27/2019 Page 63 of 76 The Information Technology Act, 2000 Section 2(j) ―computer network means the interconnection of one or more computers through- (i) the use of satellite, microwave, … are interpreted broadly. On the question of chilling effect, the court observes as under: “Chilling Effect And Overbreadth 87. Information that may be grossly offensive or which causes annoyance or inconvenience are undefined terms which take into

Rubab M. Kazerani Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)97TTJ(Mum.)698

v. CIT (2000) 243 ITR 83 (SC), specially the finding at p. 87 thereof which reads as under : 'There can be no doubt that … to her on or before signing the MoU. Therefore, the transfer within the meaning of Section 2(47) of the IT Act had taken place during the financial year 1995-96 relevant to asst. yr. 1996-97. The amount of Rs. 6,37,00,726 … in the financial year 1999-2000, the correct assessment year for charging long-term capital gain would be asst. yr. 2000-01. (ii) In the MoU dt. 8th May, 1995, amount of Rs. 5.50 crores paid by Shri Shahrukh to

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 … shown the cost of construction in its books of account at Rs. 2,37,96,653. Thus a difference of Rs. 87,66,792 was found in the cost of construction debited in its books during the relevant assessment years under consideration

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

Magudapathy Pictures Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2006)99ITD534(Chennai)

yrs.1986-87 and 1987-88.2. ITA No. 452/Mad/1993 is against the assessment framed under Section 143(3) r/w Section 144 of the IT Act, 1961. ITA No. 303/Mad/2000 is against the penalty order under Section 271(1)(c) of the Act, for concealment of

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 … 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

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

Athena Solomon.K vs Union of India

Court : Kerala

conferred by sub-section (1), clauses (z) and (zg) of sub-section (2) of section 87 of the Information Technology Act, 2000 (21 of 2000), and in supersession of the Information Technology (Intermediaries Guidelines) Rules, 2011, except as respect things