Commissioner of Income Tax v. Oracle Software India Ltd.

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Commissioner of Income Tax v. Oracle Software India Ltd.

Commissioner of Income Tax v. Oracle Software India Ltd. (2010) 2 SCC 677 In the Supreme Court of India C.A. No. 235/2010 Before Justice S.H. Kapadia, Justice H.L. Dattu, and Justice S.S. Nijjar Decided on January 13, 2010 Relevancy of the case: Whether copying a licensed software on to a CD falls under manufacturing process? Statutes & Provisions Involved The … Read More

Dr. Mandeep Sethi v. Union Bank of India

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    Dr. Mandeep Sethi v. Union Bank of India In the Supreme Court of India CWP 21862/2012 Before Justice Hemant Gupta and Justice Ritu Bahri Decided on February 26, 2013 Relevancy of the case: Validity of e-auctions conducted by the Debt Recovery Tribunals Statutes & Provisions Involved The Information Technology Act, 2000 (Section 4, 10-A) Recovery of Debts Due to … Read More

Commissioner of Income Tax v. OCHOA Laboratories Ltd.

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Commissioner of Income Tax v. OCHOA Laboratories Ltd. In the Income Tax Appellate Tribunal, Delhi ITA No. 4114/Del/2009 Before Mr H.S. Sidhu, JM and Mr O.P. Kant, AM Decided on August 25, 2017 Relevancy of the case: Whether a depreciation rate of 60% can be allowed for UPS by considering them under the definition of a computer? Statutes & Provisions … Read More

Cosmopolitan Hospital Pvt. Ltd. v. Commercial Taxes

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Cosmopolitan Hospital Pvt. Ltd. v. Commercial Taxes In the Kerala High Court W.P. (C) No. 17294/2015 Before Justice A. Muhamed Mustaque Decided on June 25, 2015 Relevancy of the case: Reliance on electronic records for maintaining books of accounts Statutes & Provisions Involved The Information Technology Act, 2000 (Section 2) The Indian Evidence Act, 1872 (Section 3) Kerala Value Added … Read More

CIT v. Kumudam Publications Pvt. Ltd.

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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

IBAHN India Pvt. Ltd. v. CIT

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IBAHN India Pvt. Ltd. v. CIT In the Income Tax Appellate Tribunal at Mumbai ITA 4932/Mum/2015 Before Mr Joginder Singh, Judicial Member Decided on January 11, 2016 Relevancy of the case: Whether switches and routers fall within the ambit of computers or not? Statutes and Provisions involved Income Tax Act, 1961 (Section 32(1)) The Information Technology Act, 2000 (Section 2(i)) … Read More

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

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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

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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