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Deputy Commissioner of Income Tax Vs. Borosil Glass Works Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)83TTJ(Mum.)361

the assessee should be followed as it was held in the case of CIT v. Vegetable Products (1973) 88 ITR 192 (SC) and CIT v.Kullu Valley Transport Co (1970) 77 ITR 518 (SC) Since, in the present … only one ground raised in this appeal It relates to interpretation of the provisions of Section 115J(2) of the IT Act, 1961. The facts of the case in brief are as follows : 3. For the asst. yr. 1988-89,

N. Satish and Others Vs. State of Karnataka, Represented by its Princi ...

Court : Karnataka

Subject : Service Tax

5 (2) of the Aggregator Rules makes it mandatory that an Aggregator "shall comply with the Information Technology Act, 2000, including the intermediary guidelines." Thirdly, the virtual world of Information Technology gives the aggregator access to not only … permit granted to a taxi owner under Section 74 of the Act; Secondly, "the special permits" granted under Section 88 (8) of the Act to a taxi holder who wants to ply the taxi beyond the region for

Satish N Vs. State of Karnataka

Court : Karnataka

Subject : Land Acquisition

5 (2) of the Aggregator Rules makes it mandatory that an Aggregator "shall comply with the Information Technology Act, 2000, including the intermediary guidelines." Thirdly, the virtual world of Information Technology gives the aggregator access to not only … permit granted to a taxi owner under Section 74 of the Act; Secondly, "the special permits" granted under Section 88 (8) of the Act to a taxi holder who wants to ply the taxi beyond the region for

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 … under:----------------------------------------------------------Asst. yr. Total income STC 63.2% FT 36.8 %Rs. Rs. Rs.----------------------------------------------------------1995-96 1,39,87,788 88,40,282 51,47,5051996-97 39,69,623 25,08,801 14,60,8211997-98 Nil Nil Nil ----------- ------------ 20. The assessee

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

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 … Court and the Hon'ble Supreme Court vide its order dt. 17th Jan., 1989 in civil Misc. Petn. Nos. 8883 to 8686 of 1988 in appeal Nos. 180 to 182 of 1989 has inter alia observed as under:

Shri BhavIn J. Vakil Vs. the D.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)282ITR32(Mum.)

following observations made by the ITAT, Indore Bench in the case of Rajgarh Liquors (supra), reproduced from page 88 of the Report: "Once a return is filed, AO has full discretion to select a case for scrutiny … income and therefore issue of notice Under Section 148 is clearly within the parameters of Section 147 of the IT Act. It is submitted that the cases relied upon by the ld. counsel for the assessee are on different

United India Insurance Co. Ltd. Vs. Lanco Rani Joint Venture and Anoth ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Land Acquisition

and Ors., I (2001) CPJ 1 (SC)=88 (2000) DLT 623 (SC)=VIII (2000) SLT 500=Civil Appeal No. 1112 of 2000, the Insurance Company has recovered the amount of Rs. 1,13,13,344 on account of the premium short charged. Complainant, … the grounds that the Complainant is not a consumer as defined in Section (2)(d)(ii) of the Consumer Protection Act, 1986 as the services were availed of for commercial purpose; that the Tariff governing the rates of premium

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 … the CIT(A) has erred in reducing the addition made by the AO by assessing a sum of Rs. 88,11,30,349 being 80 per cent of the net book worth of M/s Escorts Heart Institute & Research Centre, Delhi,

Wipro Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

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

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., … The ITA Nos. 881 and 882/Bang./ 2003 have been filed by the revenue and ITA Nos.