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

Priyansh JainCase SummaryLeave a Comment

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