Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: gujarat Page 1 of about 135 results (0.136 seconds)

Manish Kumar. Vs. the State of Jharkhand.

Court : Gujarat

..... sections 376/354/306/509/511 read with section 120b of the indian penal code as also under sections 66a/66b/67a/67b and 72 of the the information and technology (amendment) act, 2008.2. learned counsel mr. nilesh kumar submitted that no specific allegation was attributed against the petitioner manish kumar much less the offence alleged under sections 376 ..... kumar was that when the principal accused deepak mahto, shayam mahto and rishu singh failed in their mission to commit gang rape, to which the daughter of the informant declined, the nude photograph which was taken by them on their cell phone was transferred to the cell phone of the other boys just to impeach the character ..... and i further find that the case of the petitioner does not come within the proviso of section 12 of the juvenile justice ( care and protection of children) act, 2000 so as to deny the statutory right of the petitioner of his bail wherein his bail has been made rule and refusal exception.5. in the circumstances, .....

Commissioner of Income Tax Vs. Abdul Rahim Khan M. Pathan

Court : Gujarat

Reported in : [2000]243ITR409(Guj)

..... the benefits of the partnership. (5) the assessee rahim married with his brother's widow ayshabegam on 22nd february, 1970. (6) the definition of child came to be amended by taxation laws (amendment) act, 1975, w.e.f. 1st april, 1976, whereby, 'child' in relation to individual included a step-child and also an adopted child of that individual. 25. in ..... this stage, it would also be expedient and material to have a look at the definition of child. in s. 2(15a) which came to be inserted by taxation laws (amendment) act, 1975, w.e.f. 1st april, 1976, the expression child is defined. it reads as under : '(15a) 'child', in relation to an individual, includes a step-child ..... and appropriate case for reopening or making a reassessment exercising powers of the provisions of s. 147 r/w s. 148 of the it act, 1961, and, therefore, the tribunal ought to have held that even after amendment in the definition of 'child' which came into force w.e.f. 1st april, 1976, would not influence or affect the rights .....

Commissioner of Income Tax Vs. Shashi theatre (P) Ltd.

Court : Gujarat

Reported in : [2001]248ITR126(Guj)

..... and shall be deemed always to have extended to such matters as had not been considered and decided in such appeal.' 9. the above provision has been inserted by amendment by finance act, 1989, w.e.f. 1st july, 1988. the said provision has been given retrospective effect to the appeals filed on or before or after the 1st day ..... owned by the assessee is not a 'small scale industry' to be eligible for investment allowance. against the order of cit passed in revision under s. 263 of the it act, the assessee approached the tribunal. the tribunal concluded that the revisional order of the cit is invalid. 6. it is on the above facts that the two questions of ..... 3. the ao allowed investment allowance for items-machinery, ac plant, generator a/c and electrical fittings. 4. the assessee went up in appeal under s. 246 of the act. the ground among others urged in appeal was against non-grant of investment allowance on items of plaster of paris, furniture and acoustics to the extent of the amounts mentioned .....

Tata Teleservices Limited Vs. State of Gujarat and Another

Court : Gujarat

..... below the definition of instrument, the term "document" also includes any electronic record as defined in clause (t) of sub section 1 of section 2 of the information technology act, 2000 and therefore, the subscribers' data since available with the respondents as supplied by the petitioners could be said to be document in respect of which whether powers ..... . the learned counsel further urged that the high court has committed an error in overlooking section 48 b inserted by indian stamp (madhya pradesh amendment) act, 1990 (24 of 1990], which received assent of the president and was published in the madhya pradesh gazette (extraordinary) dated 27.11.1990, applicable ..... competent to receive evidence, by providing that it cannot question the admission of document in evidence once it has been admitted. none of these provisions have been amended by the state of andhra pradesh." 55. thus for instruments chargeable with duty and not stamped, the powers to charge them with duty are generated in the .....

Commissioner of Income Tax Vs. Dhall Enterprises and Engineers (P) Ltd ...

Court : Gujarat

Reported in : [2006]287ITR435(Guj)

..... machinery or plant is deducted in the computation of taxable profits in case where the actual cost of such machinery or plant does not exceed rs. 750. the finance act, 1983, has amended this proviso and increased the monetary ceiling of rs. 750 to rs. 5,000. 9. as against that, second and third proviso came to be inserted in the statute ..... assets. that only in such circumstances, the third proviso would get invoked and hence, there was no error committed by the tribunal. he also invited attention to the amendment made by the finance act, 1995, whereby the first proviso came to be omitted w.e.f. 1st april, 1996, i.e., asst. yr. 1996-97 and subsequent years. according to him, ..... previous year in which such machinery or plant is first put to use by the taxpayer for the purpose of his business or profession. 8. in 1983, the amendment carried out by the finance act, 1983, came to be explained by departmental circular no. 372, dt. 8th dec, 1983 [(1984) 39 ctr (tut) 1] and para 22.2 of the said .....

Estate of Ambalal Sarabhai Vs. Commissioner of Income-tax

Court : Gujarat

Reported in : [2000]245ITR445(Guj)

..... audit party regarding the ratio laid down in the case of sir currimbhoy ebrahim baronetcy trust vs . cit : [1963]48itr507(bom) : tc 40r.308 constituted 'information' within the meaning of s. 147(b) of the it act, 1961 ?' in ref. appln. no. 709/ahd/1983 : (1) 'whether, on the facts and in the circumstances of the case, the tribunal is ..... was right in holding that the reasons did not disclose that the ito had reason to believe that income had escaped assessment, on the basis of any information. the ito referred to information from outside source, which is not disclosed in the reasons recorded. we, therefore, hold that the tribunal was right in law in coming to the conclusion ..... is made chargeable to income-tax. the statute has adopted the formula of 'annual letting value' of such property to work out the notional income from it. under the amended s. 23(1) (after the asst. yr. 1976-77), where the annual rent exceeds the sum for which the property might reasonably be expected to let from year .....

Commissioner of Income Tax Vs. Nirmal Textiles

Court : Gujarat

Reported in : [1997]224ITR378(Guj)

..... such income arising during the previous year or to be treated differently. we do not find any such express or necessary implication in the provisions of the amending act by which the amendment in s. 2(42a) for extending the period of holding requisite for treating any capital asset to be short-term capital asset or long-term capital asset ..... a particular fiscal year by a finance act. by virtue of the indian finance act, 1939, s. 16(1)(c) of the indian it act as amended by the indian it (amendment) act, 1939, applied for the asst. yr. 1939-40 although the subject of charge was the income of the ..... maharajah of pithapuram vs. cit (1945) 13 itr 221 : tc 42r. 169, when it was observed, while considering the like provision of the indian it act, 1922 : 'the indian it act, 1922, as amended from time to time, forms a code, which has no operative effect except so far as it is rendered applicable for the recovery of tax imposed for .....

Ranoli Investment (P) Ltd. Vs. Commissioner of Income Tax

Court : Gujarat

Reported in : (2003)179CTR(Guj)156

..... it did distribute the dividends, but such distribution was not made within the statutory period in view of the amendment which came to be introduced by the finance act, 1973. under section 104(1) of the it act, additional tax shall be leviable on the distributable income as reduced by the amount of dividends actually distributed, if ..... requirements, it is incumbent upon him to exercise the powers for levying additional income-tax on undistributed profits under the provisions of section 104(1) of the it act. therefore, when, once the ito is satisfied that in respect of any previous year the profits and gains distributed as dividends by any closely-held company ..... not be unreasonable to distribute a larger dividend than that declared, he has no option but to pass an order in terms of section 104(1) of the it act. the expressions 'profits and gains' and 'undistributable profits' have been extensively explored and very well expounded by catena of judicial pronouncements and, therefore, that would .....

Commissioner of Income Tax Vs. Sidral Food (P) Ltd.

Court : Gujarat

Reported in : (2006)200CTR(Guj)135; [2006]282ITR563(Guj)

..... issued by the cbdt in circular no. 259, dt. 11th july, 1979 r/w circular no. 305, dt. 12th june, 1981, as well as amendment to section 32a(4)(ii) of the act by finance act, 1990, with retrospective effect from 1st april, 1976. the tribunal, therefore, granted investment allowance to the assessee.5. mr. t.u. bhatt on ..... claim of investment allowance would not survive. the ao himself has recorded that the assessee-company has been incorporated w.e.f. 1st march, 1985 under the companies act, 1956, and carries on business as bakers of bread, biscuits and cakes under the name and style of busy bakers at baroda. that the business has commenced from ..... as compared to raw materials used in the process of producing the finished products. that all other conditions required for grant of investment allowance under section 32a of the act stand satisfied.4. in relation to creation of reserve, it has been found by the tribunal that the statutory reserve has been created in the immediately succeeding year .....

Gujarat Municipal Finance Board Vs. Deputy Commissioner of Income Tax

Court : Gujarat

Reported in : [1996]221ITR317(Guj)

..... authority, other body or individual, which is required by it for the discharge and performance of its duties and functions under this act and such authority, body or individual shall be bound to furnish such information. the board is also empowered to enter on and inspect or cause to be entered on and inspected any work carried on ..... together with an explanatory memorandum as to the action taken thereon to be laid before the legislature of the state.' 7. mr. kaji submitted that after the amendment in the constitution, it is mandatory to have grants-in-aid for the municipalities from the consolidated fund of the state. he submitted that it is the duty ..... behalf of the government and for the government. it may be required to be noted that constitutional provision is amended by 74th amendment of 1992 whereas the boards act is enacted in 1979, much before the amendment in the constitution. 10. mr. kaji, learned advocate, submitted that in view of art. 289 of the constitution of india, income of .....