Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: supreme court of india Page 1 of about 2,031 results (0.774 seconds)

Just Rights For Children Alliance Vs. S. Harish

Court : Supreme Court of India

..... and adequately punished, on par with the laws prevailing in various other countries.149. it was in the aforesaid backdrop that the legislature by virtue of the information technology (amendment) act, 2008 inter-alia amended section 67 of the it act and introduced section 67a along with section 67b. this was for the first time, that a specific provision had been made, to recognize and protect the ..... , enticement and exploitation of children over the internet.145. the aforesaid was due to the fact that, the it act prior to the information technology (amendment) act, 2008 (for short, the 2008 amendment act ), criminalized only one act being the publication or transmission of obscene material, under section 67. the it act made no distinction between the publication or transmission of an obscene material from the publication or transmission of an .....

Shaji Poulose Vs. The Institute Of Chartered Accountants Of India

Court : Supreme Court of India

..... accounts and if found necessary, in practice, future evolution of proforma for furnishing of information by auditors. 3.3 it is pertinent to highlight that by the taxation laws (amendment) act, 1975, section 142(2a) was inserted to the it act, 1961 conferring special power of audit by a chartered accountant in certain cases where ..... was divided on the issue whether the council should increase the ceiling limit of tax audits although factors such as the increased permeation of access to technology and consequential increased professional competence of auditors, dynamic and increasing economy, growth of new and specialized areas of practices, and such other factors prevailed. ..... mind the fact that in future, it may not always be possible for the parliament to go on amending the schedules to the act so as to incorporate newer professional misconducts particularly with emerging technology and its applicability to the profession of chartered accountancy in india, part ii of second schedule by way .....

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

..... be extended to the period prior to the enactment of the aadhaar act. 305 the respondents submit that the collection of biometrics prior to the aadhaar act was adequately safeguarded by the provisions of the information 418 technology act 2000; specifically those provisions, which were inserted or amended by the information technology (amendment) act, 2008. section 43a of the act provides for compensation for failure to protect data: part j (i ..... ) (ii) where a body corporate, possessing, dealing or handling any sensitive personal data or information in a computer resource which .....

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

..... and thereafter the body was registered as an autonomous society under administrative control of the ministry of communication and information technology, govt. of india on 27.01.1998. it was registered under section 12a of the it act, 1961 on 26.03.2004 and its activities fell within the meaning of charitable purpose under section 2(15 ..... and charitable purposes, it would fall under clause (i), if the other conditions laid down therein were satisfied. 5 section 4(3) of the indian income-tax (amendment) act, 1939, reads as follows: (3) any income, profits or gains falling within the following classes shall not be included in the total income of the person receiving ..... but in the following cases, namely: (i) where the property is held under trust or other legal obligation created before the commencement of the-indian income-tax (amendment) act, 1953 (xxv of 1953), and the income therefrom is applied to such purposes without the taxable territories; and (ii) where the property is held under trust .....

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

..... of the finance act 2017; it act 6 section 154 of the finance act 2017; companies act 4 part a entities; (b) disclosure of information on contributions; and (c) income tax exemptions for donations. i. corporate contributions 4. the companies act 1956 and the provisions of the rpa, when they were enacted did not regulate contributions to political parties by companies and individuals. the companies (amendment) act 1960 included ..... question whether funding details of political parties are essential information for the voter to possess. 64 part f80 the constitution of india did not make a reference to political parties when it was adopted. a reference was made when the tenth schedule was included in the constitution by the constitution (fifty-second) amendment act 1985. however, even though the constitution on its adoption .....

Shreya Singhal Vs. U.O.I.

Court : Supreme Court of India

..... constitution of india. the immediate cause for concern in these petitions is section 66a of the information technology act of 2000. this section was not in the act as originally enacted, but came into force by virtue of an amendment act of 2009 with effect from 27.10.2009. since all the arguments raised by several counsel ..... of persons all over the world. if the petitioners were right, this article 14 argument would apply equally to all other offences created by the information technology act which are not the subject matter of challenge in these petitions. we make it clear that there is an intelligible differentia between speech on the ..... commonly known as phishing, identity theft and offensive messages through communication services. so, penal provisions are required to be included in the information technology act, the indian penal code, the indian evidence act and the code of criminal procedure to prevent such crimes."4. the petitioners contend that the very basis of section 66a - .....

Additional Commissioner (Legal) and anr. Vs. Hoti Traders and anr.

Court : Supreme Court of India

Reported in : (1999)152CTR(SC)177

..... it was the intention of the legislature to deprive a taxpayer of the plea that action for assessment or reassessment could not be commenced, on the ground that before the amending act became effective, it was barred. the court then held as under:'as we have already pointed out, the right to commence a proceeding for assessment against the assessee as an ..... .9. in jp. jani, ito & anr. vs. induprasad devshanker bhatt (supra), the assessment for the asst. yr. 1947-48 was completed on 31st jan., 1952 under the it act, 1922. thereafter, the ito received information that a certain profit made by the assessee had escaped assessment by reason of the assessee not having disclosed at the time of the original assessment. the ito .....

Common Cause Vs. Union of India and ors.

Court : Supreme Court of India

Reported in : (1996)132CTR(SC)234

..... and the acceptance of the contribution authorised by it.explanation. - where a portion of a financial year of the company falls before the commencement of the companies (amendment) act, 1985, and a portion falls after such commencement, the latter portion shall be deemed to be a financial year within the meaning, and for the purpose, ..... commission, for its scrutiny, the details of the expenditure incurred or authorised by the parties in connection with the election of their respective candidates.we are informed that the election commission of india has from time to time issued instructions which have been published in the compendium of instructions on conduct of elections (1996 ..... notice issued by the it department on 4th dec., 1995, the party filed return of income for the asst. yr. 1995-96. the party also furnished information as required by the department for the accounting period ending 31st march, 1993 and 31st march, 1994. according to the department the returns of income filed by .....

Hungerford Investment Trust Ltd. Vs. Income Tax Officer and ors.

Court : Supreme Court of India

Reported in : (1998)145CTR(SC)300

..... 33a, s. 33b, s. 66 or s. 66a.'this is how the second proviso to s. 34(3) stood after its amendment in 1953 by the it (amendment) act of 1953 w.e.f. 1st of april, 1952. the appellant-company contends that this proviso has no application in the present case ..... been no omission or failure as mentioned in cl. (a) on the part of the assessee, if the ito has, in consequence of information in his possession, reason to believe that income chargeable to income-tax has escaped assessment for any year, or has been underassessed he can serve ..... present appeals are concerned with asst. yrs. 1949-50, 1950-51 and 1951-52.2. an order under s. 23a of the it act, 1922, before its amendment in 1955 was passed by the ito in the case of m/s. turner morrison & co. ltd. as a result of ..... firm or aop or a new assessment of a firm or aop is ordered to be made, the aac may authorise the ito to amend accordingly any assessment made on any partner of the firm or any member of the association. this provision under s. 31(4) .....

Commissioner of Wealth Tax Vs. Ellis Bridge Gymkhana, Etc. Etc.

Court : Supreme Court of India

Reported in : (1997)143CTR(SC)138

..... defines tribunal to mean the tribunal constituted under s. 252 of the indian it act. various authorities under the act like chief cit, cit, addl. cit, asstt. cit have been given the meanings respectively assigned ..... in the case of an assessee there are different previous years under the it act for different sources of income, the valuation date for the purposes of this act shall be the last day of the last of the previous year. this proviso was deleted by the direct tax laws (amendment) act, 1987, w.e.f. 1st april, 1989.sec. 2(b) ..... or an aop or a boi as taxable units of assessment.9. the position has been placed beyond doubt by insertion of s. 21aa in the wt act itself. this amendment was effected by the finance act, 1981, w.e.f. 1st april, 1981. it provides for assessment of aop in certain special cases and not otherwise. sec. 21aa is :'assessment .....