A Beginner’s Guide to Cryptography

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A Beginner's Guide to Cryptography

Cryptography has been derived from the Greek word kryptos, which means hidden. It involves converting information in a manner that it can only be read and processed by the intended receivers. Crypt means hidden and graphy means writing. One of the earliest instances of cryptography is traced back to the use of Hieroglyph in which scribes used to encode/decode the … Read More

CIT v. Kumudam Publications Pvt. Ltd.

Anshika DhawanCase SummaryLeave a Comment

CIT v. Kumudam Publications Pvt. Ltd. ITA 2358/CHNY/2014 In the Income Tax Appellate Tribunal at Chennai Before Mr NRS Ganesan, Judicial Member and Mr AP George, Administrative Member Decided on February 12, 2019 Relevancy of the case: Whether LED panel is a computer? Statutes & Provisions Involved The Information Technology Act, 2000 (Section 2(1)) The Income Tax Act, 1961 (Section … Read More

Income Tax Officer v. Vaidangi Techno Management Consultants Pvt. Ltd.

Sammed AkiwateCase SummaryLeave a Comment

Income Tax Officer v. Vaidangi Techno Management Consultants Pvt. Ltd. (2017) 188 TTJ (JP) 49 In the Income Tax Appellate Tribunal, Jaipur ITA Number 1078/JP.2016 Before Mr Kul Bharat, Judicial Member, and Mr Vikram Singh Yadav, Administrative Member Decided on July 11, 2017 Relevancy of the case: Whether UID kit is a computer? Statutes & Provisions Involved The Information Technology … Read More

Royal Bank of Scotland v. DCIT

Srushti IyerCase SummaryLeave a Comment

Royal Bank of Scotland v. DCIT In the Income Tax Appellate Tribunal, “C” Bench, Kolkata I.T.A. No 1738/Kol/2009, 1926/Kol/2010 & 519/Kol/2011 Before Mr Mahavir Singh, Judicial Member and Mr M. Balaganesh, Administrative Member Relevancy of the case: Whether an ATM falls under the definition of a computer? Statutes & Provisions Involved Income Tax Act, 1961 (Section 32(1)) The Information Technology … Read More