delhi high court
Case BriefsHigh Courts

There is an abysmal absence of a collaborative effort that should ideally be undertaken by the intermediaries and the State.

TDS penalty for late payment
Case BriefsSupreme Court

The Supreme Court observed that the consequences on nonpayment or belated remittance of the TDS would be under Section 201(1A) and Section 276-B of Income Tax Act, 1961.

Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

It is a trite law that the reasons, as recorded for reopening the reassessment, are to be examined on a standalone basis to determine the validity of proceedings under section 147 IT Act.

Delhi High Court
Case BriefsHigh Courts

The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law

Delhi High Court
Case BriefsHigh Courts

The Delhi High Court upheld the order of ASJ to register an FIR under the provision of the Information Technology Act, 2000 against the petitioner, however, clarified that the same does not include the direction to arrest any of the accused or petitioner.

Case BriefsSupreme Court

In a case related to caste-based discrimination against an associate professor of IIT-K by fellow faculty members, the Supreme Court played a conciliatory role and handled a very sensitive matter with equal sensitivity.

Allahabad High Court
Case BriefsHigh Courts

If statute provides for anything to be done in a particular manner, then it must be done in that manner alone and not otherwise and thus, the impugned order rejecting Siddique Kappan's discharge application is against the law propounded by the Supreme Court

Delhi High Court
Case BriefsHigh Courts

The plaintiff contended that the impugned platforms contained various features, such as the audio extraction feature, which are beyond the limited role of an intermediary specified under Section 79 (2)(a) of the IT Act, thereby disentitling the defendant from the 'safe-harbour' protection guaranteed to intermediaries under the IT Act.

Justice BV Nagarathna: Igniting hope for the first ever woman Chief Justice of India
Know thy Judge

by Arunima Bose†

Ministry of Finance
Legislation UpdatesStatutes/Bills/Ordinances

    On 16-9-2022 the CBDT has issued revised guidelines for compounding of offence under the Income-Tax Act, 1961 to simplify and

Case BriefsSupreme Court

The Kerala journalist was arrested under the Unlawful Activities (Prevention) Act on his way to Hathras, Uttar Pradesh to report on the alleged gang-rape of a Dalit woman, who later died in the Hospital.

Case BriefsHigh Courts

Infringers cannot be permitted to seek shelter under Telegram’s policies merely on the ground that its physical server is in Singapore. If the protection of copyright is not evolved as per the changing times, it would have a chilling effect on the progressive initiatives taken by educators in sharing their materials and ensuring accessibility.

Bonus Share
Op EdsOP. ED.

by Kartik Sharma†

Delhi High Court
Case BriefsHigh Courts

Delhi High Court: In a case where FIR was registered by Managing Director of Sanash Impex Pvt. Ltd. (‘respondent’) against Flipkart (‘petitioner’)

Legislation UpdatesRules & Regulations

    The Central Board of Direct Taxes has notified Income-tax (26th Amendment) Rules, 2022 to amend Income-tax Rules, 1962. The amendment

Allahabad High Court
Case BriefsHigh Courts

Allahabad High Court: Krishan Pahal, J. dismissed the bail application of Siddique Kappan, the journalist who was arrested along with three others

Case BriefsHigh Courts

Orissa High Court: A Division Bench of S. Muralidhar CJ and R. K. Pattanaik J. dismissed the appeal filed by the assessee

CBDT
Legislation UpdatesNotifications

On September 17, 2021, the Central Board of Direct Taxes (CBDT)  has issued a notification  that no deduction of tax shall be

Case BriefsHigh Courts

“The internet never sleeps;and the internet never forgets.”

Op EdsOP. ED.

by Achal Gupta†