Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: delhi Page 6 of about 2,086 results (0.181 seconds)

Delhi High Court Legal Services Committee Vs. Uoi and anr.

Court : Delhi

..... 1974), the state government may,1[within a period of one year from the date of commencement of the juvenile justice (care and protection of children) amendment act, 2006, by notification in the official gazette, constitute for every district,]. one or more juvenile justice boards for exercising the powers and discharging the duties ..... in particular by: (a) recognizing the vulnerability of child victims and adapting procedures to recognize their special needs, including their special needs as witnesses; (b) informing child victims of their rights, their role and the scope, timing and progress of the proceedings and of the disposition of their cases; (c) allowing the ..... .no.443/2009 & crl.m.a.no.3071/2010 29 their social, cultural and economic evolution in the country but would adequately involve and utilise informal systems; include family, social and community based welfare agencies concerned with care, protection, rehabilitation, treatment and also be concerned and deal with those needing .....

The Asst. Commissioner of Vs. Madan Mohan Lal Shriram Pvt. Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... doubt. the ld cit (a) however being of the view that a definitive judgment of the supreme court on the issue of retrospective effect of the amendment to income tax act on the point of ownership with regard to registration or its absence has now been available in the case of poddar cement pvt. ltd & others 226 ..... normally not liable to tax. it has been brought into the statute by enlarging the definition of 'income' under the income tax act. it has also been canvassed that when an amendment to act is made to fix a new obligation on the subject, unless the statute clearly states so, retrospectivity cannot be read into a new ..... application as aforesaid and that the company communicates and/or deliver/as the case may be, all correspondence, informations, permissions, sanctions, clearances and approvals, if any received by the company to the builders forthwith upon receipt of such information of papers, etc. as aforesaid. ii(i) that the company hereby irrevocably appoint the builders as its .....

Slocum Investment (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)101TTJ(Delhi)558

..... nature of roving and fishing enquiries as sought to be argued by the assessee. he also referred to the substantial increase in the stock prices of some of the information technology shares during the period from june, 1999 to january, 2000 and based on the unprecedented hike noted therein, he held that the price taken by the ao of ..... has been suppressed by making false claims of expenses or deduction, which have been discovered as a result of search or requisition. 61.2.1 the finance act, 2002 has amended the definition of undisclosed income in section 158b to specifically include therein income based on entries in books of account or other documents which represent a false ..... shall be and stand vested in and/or be deemed to be and stand vested in the transferee company under the provisions of section 394 of the said act so as to amend from the appointed date, the estate, assets, rights, interests of the transferee company. in respect of such of the said assets of the respective transferor .....

Mrs. Kailash Suneja and ors. Vs. Appropriate Authority and ors.

Court : Delhi

Reported in : (1998)145CTR(Del)560

..... in the statute book. we may also notice just to appreciate the question that has arisen for consideration; previously the parliament inserted by the taxation laws (amendment) act, 1972 chapter xx-a w.e.f. 15th november, 1992 it ceases to be operative in respect of transaction of immovable property made after 13th september, ..... case (supra). the appropriate authority should be inquisitive, flexible, observant, sensitive, electric and constructive and should explore all possible and relevant avenues to get necessary information to arrive at a fair, justifiable and accurate data to form a credible opinion to issue the show cause notice. the appropriate authority is also expected ..... for valuation without providing the reports of the valuation officer consisting of details of the properties, with detailed measurements and the cost is it sufficient to inform the conclusions based on the report ?as held by a catena of decisions that if the adjudicator is going to rely on any material, evidence .....

Jagdish Chander Malhotra Vs. Income Tax Officer. (Also Ito V.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1998)64ITD251(Delhi)

..... act, 1987, w.e.f. 1st april, 1988. it will be worthwhile to reproduce the provisions of s. 2(47) as ..... taken into consideration the definition of "transfer in relation to capital asset" as defined in s. 2(47) of it act, 1961, as it existed in the relevant previous year. the definition of "transfer" given in s. 2(47) of it act, 1961, has undergone significant amendments by the taxation laws (amendment) act, 1984, w.e.f. 1st april, 1985, as well as by the finance ..... 'ble supreme court in the case of cit vs. podar cement (p) ltd. (supra). at p. 650, the hon'ble supreme court has considered the impact and effect of amendment made in s. 27 of it act, 1961, by the finance act, 1987 by which the meaning of "owner of house property" used in ss. 22 to 27 of the .....

Mitsui and Company Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

..... p. suri, ito (1986) 158 itr 496 (del)]. prior to insertion of s. 271c by direct tax laws (amendment) act, 1987, w.e.f. 1st april, 1989, failure to deduct constituted an offence under provisions of s. 276b of the act. sec. 276b as it then stood, applied both in cases of "failure to deduct" or "after deducting failure to ..... been disclosing a small amount of salary paid to its expatriate employees. the asstt. cit issued a letter on 28th march, 1995, calling for information under s.133(6) of the it act about the salary, etc. paid to expatriate employees in india and abroad for the financial years 1986-87 to 1993-94. on the appointed date ..... financial years 1986-87 to 1995-96 and in reply the liaison office expressed its willingness to furnish the requisite details but sought time for complying the requisite information. consequently the liaison office furnished the particulars with an undertaking that the short tax deducted from the salary of expatriate employees is being worked out and will be .....

Cambrian Hall Educational Trust Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)93TTJ(Delhi)838

..... assessment proceedings and, as such, proposal was sent to the competent authority who has granted sanction to initiate proceedings under section 147 of the it act. section 147 of the it act has been amended w.e.f. 1st april, 1989, and now it is provided that "if the ao has reason to believe that any income ..... the facts that cash loan claimed to be taken by assessee from company, accepted as genuine and original assessments made allowing interest thereon as deduction, subsequent information from officer of the assessing company that its managing director had confessed that company had not advanced any loan to any person during period covering date of ..... have been diverted to the family members of i.c. sanghal, chartered accountant of the assessee, or through them to their connected persons. therefore, the subsequent information came to the it authorities after regular assessment, was definite, specific and reliable as the persons also confirmed such facts to the it authorities. the ao, .....

Market Committee and ors. Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)94TTJ(Delhi)692

..... loans that may be raised for purposes of the market and the provisions of a sinking fund in respect of such loans; (vii) collection and dissemination of information regarding all matters relating to crop statistics and marketing in respect of the agricultural produce concerned; (viii) providing comforts and facilities, such as shelter, shade, parking ..... be treated as charitable institutions, because these are created under a statute. likewise, registration could not be denied to the assessees on account of amendment of section 10(20) of it act w.e.f.1st april, 2003. the exemption in the case of local bodies like market committees, etc., has been withdrawn but there is ..... on receipt of an application for registration of a trust or institution made under clause (a) of section 12a, shall-- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such .....

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)105TTJ(Delhi)445

..... accordingly, made inquiries about the exercise of any stock option by the assessee in the previous year relevant to asst. yr. 1998-99. in response, the following information was furnished by the assessee in regard to grant, exercise and sale of stock options:s.no date grant/ basis of no of date of price at of grant ..... contract of the assessee with whirlpool corporation, usa, the assessee was "eligible to be nominated for stock options annually". accordingly, the assessee's counsel was requested to inform whether any stock options have been received and exercised during the financial year 1997-98 relevant to the asst. yr.1998-99 and vide letter dt. 20th sept., ..... section 17(2)(iiia) and providing an explanation below section 17(2)(iii). sub-section (2b) in section 49 inserted by the finance act, 1999, has also been deleted. under the amended provisions, such shares will only be subjected to capital gains tax at the time of sale by the employee. the difference between the consideration .....

Deputy Commissioner of Income Tax Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)1113ITD624(Delhi)

..... as under:entry 9. cinematograph films and projectors.entry 10. photographic apparatus and goods.22. it is necessary to appreciate that the entry 9 was subjected to an amendment by the finance act, 1988 w.e.f. 1st april, 1989 and it was substituted in the following terms: 23. at this juncture, it may be relevant to briefly refer to ..... in the legal position, which may amount to just cause for the departure, when there are no such developments subsequent to the original assessment and no fresh facts or information have come on record, what actually happens is merely that an attempt is made by the ao to disturb the settled position without any substance or merit in his ..... notices were prompted by a mere change of opinion without any change in the legal position or without any new material which came on record subsequently and without any information received subsequent to the original assessments. it was held to be a mere fresh application of mind by the ao to the same set of facts. while there .....