Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Page 3 of about 18,884 results (0.460 seconds)

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 .....

Peerless General Finance and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)79TTJ(Kol.)915

..... a return showing loss is to be furnished and treatment of returns below taxable limit 9.1 under the existing provisions of section 139(3) of the it act, as amended by the taxation laws (amendment) act, 1970, the ito, on an application made to him for this purpose, is empowered to extend, in his discretion, the time for furnishing a ..... specified to produce, or cause to be produced, such account or documents as the ito may require, or to furnish in writing and verified in the prescribed manner information in such form and on such points or matters; (including, with the previous approval of the cit, a statement of all assets and liabilities not included in the ..... return showing loss is to be furnished and treatment of returns below taxable limit 9.1 under the existing provisions of section 139(3) of the it act, as amended by the taxation laws (amendment) act, 1970, the ito on an application made to him for this purpose is empowered to extend, in his discretion, the time for furnishing a return .....

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 .....

Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

..... ble calcutta high court also held the same view and observed that because the amending provision should be deemed to have been there, in the original principal act from the very beginning, a mistake was apparent from record even though the tribunal finally disposed of the appeal and section 254(2) authorises ..... that after the decision of the hon'ble supreme court of india on the issue relating to applicability of section 11 of the it act, it becomes our bounden and legal duty to correct the mistake by rectifying/ amending our findings in our order dt. 9th sept., 1996, which findings are solely based upon the legal position declared by the judgment ..... k.t.s. umma salma (supra), the hon'ble madras high court has held that the effect of retrospective operation of amendment to section 271(l)(a) of the it act is that it shall be deemed to have been included in the act as from 1st april, 1962. in the case of cit v. kelvin jute co. ltd. (supra) the hon' .....

Gtc Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)105TTJ(Mum.)1010

..... ao and confirmed by the cit(a) should be quashed and the appeal allowed. he also relied upon an unreported decision of the bangalore bench of the tribunal in wipro information technology ltd. v.dy. cjt, ita no. 651/bang/1994 [reported at (2004) 88 ttj (bang) 778ed.he has also filed a short note containing submissions as ..... 26th june, 1989 needed rectification.application filed by the department was dismissed by the tribunal on the ground that there was no apparent error on record as the amending act received the assent of the president nearly three months after the tribunal had passed the order. appeal against the order of the tribunal was dismissed by the hon' ..... any court. hence the tribunal was entitled to ignore the high court's decision in the reference. the decision, therefore, turns on the special provisions of the amending act.nevertheless, it is clear that a court cannot ignore the retrospective operation of a law which is in existence when it decides a matter.the hon'ble bombay high .....

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)11TTJ(Mum.)502

..... chargeable to tax.capital gains were subjected to the charge of income-tax for the first time in india by the income-tax and excess profits tax act (amendment) act, 1947, which inserted, inter alia, section 12b in the it act, 1922 from asst. yr. 1946-47. quite obviously, the provisions analogous to sections 45, 50 and 50b of the present ..... held to be not applicable on the facts of that case. the decision in electric control gear mfg. co. (supra) has thus proceeded on the basis that information was not available on record to show that the items were severable or the values to the individual items were assigned and hence doctrine of severalty of sales, as applied ..... . perusal of para 3.12 of the said report shows that there were internal projections indicating downward trend in the revenues in this segment of activity due to technology obsolescence. this again shows the desire of the assessee to close down this activity and also the absence of any desire on its part to enter into competition .....

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2008)113TTJ(Ahd.)1018

..... : (1986) 19 itd 306 (all) 13. when we are on provisions contained in section 69c, we would like to mention that section was inserted vide taxation laws amendment act, 1975 w.e.f. 1st april, 1976 on the basis of recommendation made by the select committee, as found in the report submitted in 1973. the section is ..... from plain reading of the aforesaid part of the order of cit(a), it is gathered that the proceedings under section 147 of the act were initiated without there being any information or material with the ao for having reason to believe that any income chargeable to tax had escaped assessment and also that there was no ..... taken as continuance of the assessment proceedings."pooran mal v. director of inspection (inv.) and dr. pratap singh v. director of enforcement and ors. , that an information even though collected during illegal search are capable to be utilized by the department for several purposes. it has been held that they have evidentiary value. therefore, the valuation .....

Aquarius Travels (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)111ITD53(Delhi)

..... inconsistent with the provision of the amended act and 'must be deemed to suffer from a mistake apparent from the record' ..... invalid and wrong by virtue of the retrospective operation of the amendment act. therefore, when the application for rectification was made within the period of limitation prescribed under section 254(2) of the act as a result of the retrospective operation of the amendment act, the conclusion is now inescapable that the order in question is ..... deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of total income under the act. the amendment takes effect from 1st april, 1962. section 14a was introduced retrospectively in order to clarify and state the position of law that any expenditure .....

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)117TTJ(Delhi)289

..... to imposition of interest used the expression 'may' thereby giving discretion to the authorities concerned to either reduce or waive the interest. the change brought about by the amending act (finance act, 1987) is clear indication of the fact that the intention of the legislature was to make the collection of statutory interest mandatory.19. concluding his arguments the ..... in the assessee's total income computed for the asst. yr. 1946-47. it was argued that the fourth proviso to section 10(2)(vii) of the it act (inserted by the amendment act of 1946 w.e.f. 4th may, 1946) under which the inclusion of the amount was justified by the department had no application to the case. ..... court in the case of cit v. scindia steam navigation company ltd. (supra) wherein it was held that 4th proviso to section 10(2)(vii) inserted by it (amendment) act, 1946 which came into force on 5th may, 1946 was not retrospective and was not in force on 1st april, 1946 and therefore, did not apply to assessment .....

Super Cassetes Industries Ltd. Vs. Myspace Inc. and Another

Court : Delhi

..... the defendants by providing online space to the subscribers enabling them to share media online is acting as an intermediary within the meaning of section 79 of the information technology act (as amended in the year 2009) and the acts of the defendants are thus saved by the information technology act 2000 wherein its acts are without knowledge of the infringing nature of the communication. f) learned counsel further argued ..... that this court should interpret the provisions of the copyright act and information technology act harmoniously wherein the it act will come into play in the .....