Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: supreme court of india Page 2 of about 2,031 results (0.259 seconds)

K. Raveendranathan Nair Vs. Commnr. Of Income Tax .

Court : Supreme Court of India

..... procedure or an alteration regulating the exercise of the right of appeal, but whittled down the right itself, and it had no retrospective effect as the amendment act of 1950 did not 1 1953 scr9875 expressly or by necessary intendment give it retrospective effect, and the appeal could not therefore be rejected for non-payment ..... appeals. thus, with the omission of clause (b) of sub-section (2) of section 260a of the it act, fee became payable on such appeals as per section 52. the state legislature thereafter amended the 1959 act by amendment act of 2003 and inserted section 52a therein, which was passed on march 06, 2003. in fact, before that ..... an ordinance was promulgated on october 25, 2002 which was replaced by the aforesaid amendment act, the act categorically provided that section 52a is deemed to .....

Suwalal Anandilal JaIn Vs. Commissioner of Income Tax.

Court : Supreme Court of India

Reported in : (1997)140CTR(SC)278

..... the appellant-assessee, strongly relies upon this decision and commends it for our acceptance. learned counsel points out that even before the enactment of the taxation laws (amendment) act, 1984 (which inserted expln. 2 aforesaid), a majority of the high court in the country had taken the same view though a few high courts have no ..... laxman das vs . cit : [1997]223itr825(sc) had occasion to consider an identical issue.jeevan reddy j., speaking for the bench, after noticing the subsequent amendment to s. 40 by taxation laws (amendment) act, 1984, under which expln. 2, inter alia, has been added, has observed as follows :'in gajanand poonam chand & bros. vs . cit the ..... while computing the income chargeable under the head 'profits and gains of business or profession'. notwithstanding such claim, the ito applied s. 40(b) of the act and completed the assessment by order dt. 29th january, 1978. the result was that the interest paid to the partners in the circumstances stated above was included .....

Commissioner of Income-tax Vs. Hero Cycles (P) Ltd. Etc. Etc.

Court : Supreme Court of India

Reported in : (1997)142CTR(SC)122

..... '. it does not specifically mention s. 35b. therefore, the assessee was entitled to the benefit of s. 35b. sec. 35b was inserted in the act by way of amendment. when the original act was passed s. 35b was not in the statute book. the contention of mr. ramachandran is that when s. 35b was inserted, it was not ..... that computation of profits and gains of business or profession shall be computed in accordance with the provisions contained in ss. 30 to 43c.moreover, when the act specifically says that profits and gains of insurance business shall be computed in accordance with the rules contained in the first schedule then such computation has to be ..... no order as to costs.civil appeal no. 3120 of 199535. the dispute in this case is about the allow ability of weighted deduction under s. 35b of the it act. the dispute relates to various expenditures including commissions paid to stc, hhec and ecgc. there are other expenditures in regard to salary, directors remuneration, rent, printing and .....

Abp Pvt.Ltd.and anr Vs. Union of India and ors.

Court : Supreme Court of India

..... amendment act, 1974 stands disallowed.22) although, the aspect of violation of article 14 was intricately decided by the constitution bench, it is the stand of the petitioners herein that while there may have been some justification for dealing only with newspaper establishments in 1955, however, with the revolution in information technology, ..... challenged the recommendations of the wage boards and the notification dated 11.11.2011 mainly on the following grounds:- i) constitutional validity of the act and the amendment act, 1974. ii) improper constitution of the wage boards iii) irregularity in the procedure adopted by majithia wage boards. iv) majithia wage boards ..... on the constitutional validity based on article 14 cannot be accepted. challenge qua amendment act, 197421) the petitioners herein have also challenged the vires of the amendment act, 1974 on the ground that extending the benefit of the act to employees other than working journalists is against the object that was sought to .....

Mandvi Co-op. Bank Ltd. Vs. Nimesh B. Thakore

Court : Supreme Court of India

Reported in : 2010(1)BomCR614; JT2010(1)SC259; 2010(I)OLR(SC)306; 2010(1)SCALE188; (2010)3SCC83; [2010]98SCL139(SC); 2010(1)LC454(SC)

..... of imprisonment for a term exceeding one year and amount of fine exceeding five thousand rupees;(x) to make the information technology act, 2000 applicable to the negotiable instruments act,1881 in relation to electronic cheques and truncated cheques subject to such modifications and amendments as the central government, in consultation with the reserve bank of india, considers necessary for carrying out the purposes of ..... for which those provisions were brought into existence by making amendments in the negotiable instruments act, 1881. the negotiable instruments act was amended first by the banking public financial institutions and negotiable instruments laws (amendment) act, 1988 and a second time by the negotiable instruments (amendment and miscellaneous provisions) act, 2002. the first amendment inserted chapter xvii in the act, comprising sections 138 to 143. section 138 made, for the .....

Gujarat Urja Vikas Nigam Limited Vs. Amit Gupta

Court : Supreme Court of India

..... provides for a limited exception prohibiting the termination, suspension or interruption of specified essential goods or services (i.e. water, electricity, telecommunication services and information technology services to the extent they are not direct inputs to the output produced or supplied by the corporate debtor), and also provides relief to the ..... excluded contractual rights do not depend on the type of contracts in which they are embodied. 124 however, according to the explanatory memorandum to the amending act, the stay is not intended to restrict a counterparty from enforcing a right (or disapply self-executing provisions) for any other reason, such as ..... upheld by supreme court of canada: the anti-deprivation rule in canada (norton rose fulbright, january 2021) accessed 18 february 2021. 112 amending act 104 part j123before this amendment, termination of contracts based on ipso facto clauses was permitted113. the new regime also applies to contracts entered into on or after 1 july .....

Vijay Kumar Bhati Vs. Commissioner of Income Tax and anr.

Court : Supreme Court of India

Reported in : (2003)179CTR(SC)397; [2003]264ITR657(SC)

..... on the interest. penalty proceedings were also initiated by the ao for non-filing of the return under sections 271(1)(a), 273, 271(1)(c). the appellant amended his writ petition and prayed for '(a) restoration of his non-resident indian account in foreign currency with the indian overseas bank which after attachment by the second respondent ..... dues from which he had been, according to the high court, unlawfully deprived by the revenue authorities. the computation of interest in terms of section 244 or 244a of the act by the revenue authorities is clearly not in compliance with the order dt. 21st may, 1993 . 11. the appeal must, in the circumstances, be allowed. however, ..... the language employed in the order of the high court makes it quite clear that it was not directing refund in terms of or under any provisions of the it act but was directing restitution of the status quo ante. 6. according to the respondent, the appellant became entitled to the refund because of the tribunal's order under .....

Rana Ayyub Vs. Directorate Of Enforcement

Court : Supreme Court of India

..... section 37 of the fema read with section 133(6) of the income- tax act, 1961 from the mumbai zonal office of the enforcement directorate ..... claiming to be the founder of hindu it cell, in fir no.2049/2021 with indirapuram police station, ghaziabad for alleged offences under sections 403, 406, 418 and 420 ipc read with section 66d of the information technology (amendment) act, 2008 and section 4 of the black money act.5. in the meantime, the petitioner received an order under ..... committed. in case the scheduled offence is triable by special court under the special enactment elsewhere, the provision, as amended, makes it amply clear that both the trials after coming into effect of this act need to proceed independently, but in the area where the offence of money-laundering has been committed.357. in that .....

Ekene Godwin Vs. State Of Tamilnadu

Court : Supreme Court of India

..... being prosecuted for offences punishable under sections 419 and 420 of the indian penal code, 1860, and section 66, read with sections 43(j) and 66d of the information technology (amendment) act, 2008. the charge sheet has been filed, and the trial has proceeded. by the impugned order, the high court rejected the appellants application for regular bail.3. ..... during the hearing on an earlier date, we were informed that the trial court recorded the examination-in-chief of 12 prosecution witnesses (pw-1 to pw-12) one after the other on different dates without recording their cross ..... such order was passed by the learned magistrate. the normal rule is that witnesses shall be examined in the order laid down in section 138 of the indian evidence act, 1872. sub-section (3) of section 242 of the cr.pc is the exception to the rule.7. the learned judge seems to have adopted this method .....

The State of Tamil Nadu Vs. A Kalaimani

Court : Supreme Court of India

..... .468 of 2017 by the central crime branch for offences under sections 465, 468, 471, 417, 4 201, 120b of ipc and section 66 read with 43 (1) of the information technology (amendment) act, 2008. a writ petition was filed before the madurai bench of 7. the madras high court challenging the notification dated 11.12.2017 by which the written examination was cancelled ..... hands. the note that was submitted also suggests that certain persons have been arrested and have been remanded to judicial custody. several persons have also been detained under the goondas act and they are in the central prison, puzhal. there are others who are absconding and serious efforts are being made to apprehend them. the investigation is under progress according to .....