Stovekraft Pvt. Ltd. v. Jt. Director, Directorate of Revenue Intelligence

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Stovekraft Pvt. Ltd. v. Jt. Director Dir. Of Revenue Intelligence

Stovekraft Pvt. Ltd. v. Jt. Director, Directorate of Revenue Intelligence 2006 SCC OnLine Kar 849 In the Karnataka High Court Case Number: Writ Petition No. 9799/2006 Before Justice Mohan Shantanagoudar Decided on September 13, 2006 Relevancy: Whether floppy discs, hard drives, and pen drives containing data are goods or electronic records? Statutes & Provisions Involved • The Information Technology Act, … Read More

Binoy Viswam v. Union of India & Ors

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Binoy Viswam v. Union of India & Ors

Binoy Viswam v. Union of India & Ors (2017) 7 SCC 59 In the Supreme Court of India WP (C) 247,277,304/2017 Before Justice Dr. AK Sikri and Justice Ashok Bhushan Decided on June 09, 2017 Relevancy of the case: Mandatory seeding of Aadhaar number with PAN Statutes & Provisions Involved The Information Technology Act, 2000 (Section 7) The Constitution of … Read More

M/s Crabtree India Ltd. v. Assistant Commissioner of IT

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M/s Crabtree India Ltd. v. Assistant Commissioner of IT

M/s Crabtree India Ltd. v. Assistant Commissioner of IT In the Income Tax Appellate Tribunal Delhi Bench ‘B’ I.T.A. No 3638/Del/2008 and 3639/Del/2008 Before Rajpal Yadav J.M. and RC Sharma Decided on February 25, 2010 Relevancy of the case: Whether speakers, web camera, TV, and other video conferencing equipment fall under the definition of a computer? Statutes & Provisions Involved The … Read More

S.R. Batliboi Co. v. Department of Income Tax (Investigation)

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S.R. Batliboi Co. v. Department of Income Tax (Investigation)

S.R. Batliboi & Co. v. Department of Income Tax (Investigation) In the Delhi High Court W.P.(C) 9479/2007 & CM 9520/2008 Before Justice Vikramajit Singh and Justice Rajiv Shakdher Decided on May 27, 2009 Relevancy of the case: Providing a password for inspection of accounts during search and seizure procedure Statutes & Provisions Involved • The Information Technology Act, 2000 (Section … Read More

CIT v. Mastek Ltd.

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CIT v. Mastek Ltd.

CIT v. Mastek Ltd. In the Supreme Court of India Civil Appeals 1667-1668/2010 Before Justice SH Kapadia and Justice Aftab Alam Decided on February 10, 2010 Relevancy of the case: Definition of various phrases related to computer, its functions, and its operations. Statutes & Provisions Involved The Income Tax Act, 1961 (Section 37, 35-AB) Relevant Facts of the Case Appeals … Read More