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
by Siddharth R. Gupta†
Cite as: 2023 SCC OnLine Blog Exp 54
There is an abysmal absence of a collaborative effort that should ideally be undertaken by the intermediaries and the State.
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.
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
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.
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.
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
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.
by Arunima Bose†
On 16-9-2022 the CBDT has issued revised guidelines for compounding of offence under the Income-Tax Act, 1961 to simplify and
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.
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.
by Kartik Sharma†
Delhi High Court: In a case where FIR was registered by Managing Director of Sanash Impex Pvt. Ltd. (‘respondent’) against Flipkart (‘petitioner’)
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: Krishan Pahal, J. dismissed the bail application of Siddique Kappan, the journalist who was arrested along with three others
Orissa High Court: A Division Bench of S. Muralidhar CJ and R. K. Pattanaik J. dismissed the appeal filed by the assessee
On September 17, 2021, the Central Board of Direct Taxes (CBDT) has issued a notification that no deduction of tax shall be