Court : Karnataka
..... & crl.p. no.4712 of 2020 5.9. snapdeal is an intermediary as defined under section 2(1)(w) of the information technology act, 2000, as amended by the information technology (amendment) act, 2008, and is therefore entitled to the exemption from liability in terms of section 79 information technology act, 2000, for the following reasons:5. 10. snapdeal had no role in the said transaction. 5.11. snapdeal merely provides ..... with the meaning and definition of intermediary under section 2(1)(w) of the information technology act, crl.p. no.4676 of 2020 8 1 & crl.p. no.4712 of 2020 2000, as amended by the information technology (amendment) act, 2008. snapdeal would be entitled to the exemption from liability in terms of section 79 information technology act, 2000 if the requirements thereof are met. 12.4. snapdeal is not the .....
Tag this Judgment!Court : Karnataka
..... & crl.p. no.4712 of 2020 5.9. snapdeal is an intermediary as defined under section 2(1)(w) of the information technology act, 2000, as amended by the information technology (amendment) act, 2008, and is therefore entitled to the exemption from liability in terms of section 79 information technology act, 2000, for the following reasons:5. 10. snapdeal had no role in the said transaction. 5.11. snapdeal merely provides ..... with the meaning and definition of intermediary under section 2(1)(w) of the information technology act, crl.p. no.4676 of 2020 8 1 & crl.p. no.4712 of 2020 2000, as amended by the information technology (amendment) act, 2008. snapdeal would be entitled to the exemption from liability in terms of section 79 information technology act, 2000 if the requirements thereof are met. 12.4. snapdeal is not the .....
Tag this Judgment!Court : Karnataka
Reported in : 2011(2)KCCR1662
..... any substantial manner.in fact, such a major surgery is attempted only by the amendment made to the indian evidence act as a sequel to the provisions of the information technology act, 2000 and the further amendment to this act by the information technology (amendment) act, 2008.consequential amendments brought about in the indian evidence act by act 21 of 2000 and act 10/2009 are to be found in several sections of the evidence ..... act, namely in sections 22a, 45a, 47a, 65a, 65b, 67a, 73a, 81a, 85a, 85b, 85c, 88a, 90a, 131a and more by .....
Tag this Judgment!Court : Karnataka
Reported in : (1999)152CTR(Kar)314
..... dt. 31st oct., 1989 [(1990) 82 ctr 1 : [1990]182itr1(mad) 1justifying levy of additional tax as under:'the new s. 143, as substituted by the amendment act, 1987, while dispensing with the necessity of passing assessment orders in all cases did not contain any deterrent provision against filing of incorrect return to show lesser tax liabilities. ..... levy of additional tax as penal in character and therefore prospective. assistance was taken from expln. 6 to sub-s. (1) of s. 271 of the act. by direct tax laws (amendment) act, 1989, to the effect that wherein adjustment is made in the income or loss declared in the return under the proviso to cl. (a) of sub-s ..... loss carried forward, deduction, allowance or relief, which is prima facie admissible on the basis of the information available in the return but not claimed in the return, and similarly, those claims which are on the basis of information available in the return, prima facie inadmissible, are to be disallowed.5. entry 82 of list i of .....
Tag this Judgment!Court : Karnataka Dharwad
..... or place, or at cyber caf or online gaming involving wagering or betting including computer resource or mobile application or internet or any communication device as defined in the information technology act, 2000 (central act 21 of 2000) opens, keeps or uses the same for the purpose of gaming.- (i) xxx (ii) xxx (iii) xxx (iv) xxx (v) xxx (vi) ..... money or otherwise is made to depend on chance or skill of other. crl.p.no.102355/2021 :7. :9. a reading of the amended section 78(1)(a)(vi) of kp (amendment) act, 2021, makes it clear that, online gaming involving wagering or betting including computer resource or mobile application or internet or any communication device is also ..... p.no.102355/2021 :6. :8. the alleged crime is registered for the offence under section 78(1)(a)(vi) and section 80 of kp act. the amended section 78(1)(a)(vi) of the karnataka police (amendment) act, 2021, reads as below: 78. opening, etc., of certain forms of gaming. (1) whoever.- (a) being the owner or occupier or .....
Tag this Judgment!Court : Karnataka
Reported in : (2005)199CTR(Kar)329; [2006]285ITR97(KAR); [2006]285ITR97(Karn)
..... learned counsel for the department that in the light of the notification dt. 11th sept., 1995 the department has reopened the assessment since that notification would be 'information' for the purpose of the act. he would rely on a judgment of the supreme court in mahamj kumar kamal singh v. cit : [1959]35itr1(sc) wherein the supreme court has ..... section 2(7). in our opinion, the word 'means' can only have one meaning, that is, it is an exclusive definition vide p. kasilingam v. psg college of technology (1995) supp. 2 scc 348. when we say that a word has a certain meaning then by implication we mean that it has no other meaning vide punjab land development ..... also ruled in the order that the interest on securities cannot be brought to tax but only the interest on loans and advances are chargeable to tax as amended by the finance act. the tribunal ruled that the authorities are not justified in bringing to tax interest on securities for all the four years under appeal.3. revenue sought .....
Tag this Judgment!Court : Karnataka
..... the period 2019 have been destroyed by the mha. however, as per rule 419a (2) of indian telegraph (1st amendment of 2014) rules, 2014, the copies of directions issued under section 5(2) of the telegraph act-1885 and section 69 of the information technology act-2000 are forwarded to the review committee within a period of seven working days. 35 iiii. in the instant ..... 2 (d) of the information technology (procedure and safeguards for interception monitoring and decryption of information) rules, 2009 read with sub-section (2) of section 69 of the information technology act 2000 (act 21 of 2000), and as per provision in sub-rule (1) of rule 419-a of the indian telegraph rules, 1951 notified on 28.01.2014 as indian telegraph (1st amendment of 2014) rules, 2014 .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1996KAR209; [1996]219ITR54(KAR); [1996]219ITR54(Karn); 1996(41)KarLJ54
..... corrected indicating the name of the transferee-company. the first respondent by letter dt. 22nd aug., 1995, copy of which is marked as annex.'d', informed the petitioner that the certificate already issued in favour of the transferor-company cannot be corrected and if at all a certificate in the name of the transferee ..... any mistake has been committed by the appropriate authority and, therefore, in the circumstances the first respondent is not in a position to either correct or amend the certificate already issued in favour of the transferor-company. he submitted if the appropriate authority were to accede to the request of the petitioner and ..... h. l. duttu, learned counsel appearing for the first respondent, submitted that there is no provision in the it act empowering the first respondent to amend the certificate already issued. he submitted that s. 269uj of the it act provides for rectification of mistakes, only to rectify any mistake apparent from the record either of its motion or on .....
Tag this Judgment!Court : Karnataka
Reported in : (2004)188CTR(Kar)518; [2004]269ITR451(KAR); [2004]269ITR451(Karn)
..... re-hearing the matter. but, in that case, the point as to whether the original order can be recalled while exercising power under section 254(2) of it act or whether only an order of amendment should be passed was not considered.6.3 in illa dalmia (supra), the tribunal had disposed of an appeal of the assessee under section 24(5) of ..... . v. itat (2002) 253 itr 131 while considering section 254(2) of the it act, 1961 held thus:'the scope and ambit of application of section 254(2) is very limited. the ..... at the bar arose under sections 254(2) and 154(1) of the it act, 1961, in pari materia with section 35 of the wt act. all these sections provide that with a view to rectifying any mistake apparent from the record, the tribunal (or to tax authority) may amend any order passed by it.5.1 the delhi high court in karan & co .....
Tag this Judgment!Court : Karnataka
Reported in : [2006]286ITR136(KAR); [2006]286ITR136(Karn)
..... the provisions of section 206c has no application to the case on hand, in view of explanation part as referred to above which provisions of the act was amended to the act by finance act no. 92. he had further contended that the observations made in the various decisions of various courts namely division bench decision of himachal pradesh high ..... fit to plug the loopholes of huge evasion of revenue to the department from such assessees, hence it has statutorily created an obligation by way of an amendment to the act on the part of the sellers to collect the tax at source from the buyers of goods of arrack at the rate enumerated under column no. 3 ..... by them wherein the various high courts have interpreted the provisions of section 206c, explanation to clause (a) 'buyer' as inserted by way of amendment to the act to sub-section (11) of the act particularly the phrase 'obtained and not purchased' as occurred in sub-clause (iii) by placing reliance upon the definition of black's law dictionary, .....
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