Oriental Bank of Commerce v. ACIT

Sammed AkiwateCase SummaryLeave a Comment

Oriental Bank of Commerce v. ACIT

Oriental Bank of Commerce v. ACIT 2013 SCC OnLine ITAT 2128: [2013] ITAT 3783 In the Income Tax Appellate Tribunal Delhi Bench ‘C’: New Delhi ITA No. 273/Del/2011, Assessment Year: 2006-07 Before C.M. Garg, J.M. and S.V. Mehrotra, A.M. Decided on March 15, 2013 Relevancy of the case: LAN and WAN are part of a computer network. Statutes & Provisions … Read More

Deputy Commissioner of Income Tax v. Global Trust Bank Ltd

Priyansh JainCase SummaryLeave a Comment

Deputy Commissioner of Income Tax v. Global Trust Bank Ltd

Deputy Commissioner of Income Tax v. Global Trust Bank Ltd In the Income Tax Appellate Tribunal at Delhi Bench ‘C’ ITA No. 474/Del/2009 Before C.L. Sethi, J.M. and K.D. Ranjan, A.M. Decided on April 20, 2011 Relevancy of the case: Whether ATM, LAN, WAN fall under the definition of a computer? Statutes & Provisions Involved The Information Technology Act, 2000 (Section … Read More