S. 66 IT Act is bailable offence; Supreme Court clarifies S. 77-B must be read to ascertain nature of offence under S. 66
The Court sets aside the order which treated Section 66 as a non-bailable offence while ignoring Section 77-B
IT Act
Assessee not ‘eligible’ under S. 144-C Income Tax Act, if no income variation made by Transfer Pricing Officer: Bombay HC
In the present case, there was no variation in the petitioner’s income by the order of the Transfer Pricing Officer. The petitioner contended that since no income variation was made, there was no occasion for assessing officer to pass any draft assessment order and serve it to petitioner.
‘No social media for 3 years’: Rajasthan High Court’s bail condition for 19-year-old accused of circulating obscene content
“If the accused indulged in any of the act to cause any harm to victim or her family, this order will be recalled immediately.”
‘Cyberbullying can be as traumatic as physical abuse’; Delhi HC upholds POCSO conviction; Bats for safer digital spaces for children
“What is deeply concerning is the use of technology to commit cyberbullying — an act that, while faceless and silent, can be as mentally traumatic and scarring as physical violence, especially when directed towards children.”
Gauhati High Court grants interim anticipatory bail to YouTuber Ashish Chanchalani in India’s Got Latent controversy
An FIR was lodged against Ashish Chanchalani in Gauhati due to controversial remarks made by his co-panellist Ranveer Allahabadia on India’s Got Latent show
Kerala HC grants bail to Boby Chemmanur in sexual harassment case, citing bail is rule & jail is exception; warns against body shaming
“Everybody should be vigilant while making comments about others, whether they are men or women.”
[Outraging the modesty of woman] “Words and gestures communicated through e-mails also falls within the ambit of S. 509 of IPC”: Bombay HC
“The legislative intent through Section 509 is to deter an action capable of shocking the sense of decency of a woman. The manner in which the offender shocks such sense of a woman is not restricted to oral abuse or gesture alone, but also include statements, speeches, exclamations, notes, all of which could be in a text form relayed whether physically or electronically.”
Decoding Tax Dynamics: Unravelling Legal Complexities in Income Tax Reassessment Notices under Section 148, IT Act Post-Finance Act, 2021
by Smeet Sanghvi† and Khushi Patel††
[Special Law v. General Law] Bombay HC deciphers interplay between IPC and IT Act in punishing for overlapping offences
“For a special statute, such as the IT Act, to override the general law, such as the IPC, the ingredients of the offence under both laws must be the same. If any ingredient of an offense under the IPC is missing in the act made punishable under the special statute, the IPC will not be excluded, and it can still be resorted to.”
Jurisdiction in Cybercrimes and Civil Disputes
by Nishant Verma†
College Romance Web Series | Supreme Court quashes obscenity case against The Viral Fever
The Delhi High Court had earlier directed registration of a First Information Report (‘FIR’) against the makers of TVF web series ‘College Romance’.
Analysis and Anatomy of Electoral Bond Judgment
by Siddharth R. Gupta*
Cite as: 2024 SCC OnLine Blog Exp 17
10 Important White-Collar Law Judgments of 2023
by Vasanth Rajasekaran† and Harshvardhan Korada††
Cite as: 2024 SCC OnLine Blog Exp 3
Accused cannot be coerced to reveal/disclose password in regard to digital evidence while trial is ongoing: Delhi High Court
“The concerned Investigating Agency cannot expect anyone who is an accused, to sing in a tune which is music to their ears, more so, whence such an accused, is well and truly protected under Article 20(3) of the Constitution.”
‘Boys will be boys’ regrettably normalises stalking, eve-teasing, assault; Rape is Rape, be it by husband’: Gujarat HC while refusing bail to mother-in-law
“The father-in-law and mother-in-law watched the lovemaking moments of her own son and daughter-in-law on the TV screen in their bedroom and that they also compelled their son to take nude videos and photographs of the daughter-in-law and shared it on family WhatsApp group.”
TN Online Gaming Act applies only to games of chance and not games of skill : Madras High Court
The impugned Act can only apply to games of chance and not games of skill. Hence, the Act in its entirety, need not be held to be ultra vires
Landmark Judgments on Prevention of Money Laundering Act by the SC and HC’s in 2022 Part III
by Siddharth R. Gupta†
Cite as: 2023 SCC OnLine Blog Exp 54
Delhi High Court issues directions and recommendations to MEITY and Delhi Police to deal cases regarding Non-consensual intimate images dissemination
There is an abysmal absence of a collaborative effort that should ideally be undertaken by the intermediaries and the State.
No penalty leviable under Section 271-C of Income Tax Act on mere belated remittance of TDS by assessee: Supreme 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.