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
IT Act
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.
Reopening of the assessment is indemonstrable in law as reasons inserted in Section 147 IT Act were not considered as evidence: ITAT
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 set aside delayed show cause notice issued by Revenue Department under 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
Delhi High Court reprimands owners of TVF web series ‘College Romance’ over “obscene, lascivious and profane language”
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.
Caste-based discrimination in IIT-K| Continuation of proceedings can be a barrier in bringing back cordiality between faculty: Supreme Court disposes of criminal appeal
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.
Order rejecting Siddique Kappan’s discharge application is against law propounded by SC; Allahabad High Court remits the matter back to the Trial Court to decide afresh
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
[YashRaj Copyrights case] Delhi High Court issues summons and notice to the American video sharing application ‘Triller’
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.
Ministry of Finance issues revised guidelines for compounding of offence under the Income -Tax Act, 1961
On 16-9-2022 the CBDT has issued revised guidelines for compounding of offence under the Income-Tax Act, 1961 to simplify and
Journalist Siddique Kappan gets bail after 23 months in prison; cannot leave Delhi for 6 weeks: Supreme 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.
Repeated blocking of channels proving to be insufficient; Delhi High Court directs Telegram to disclose details of infringing defaulters
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.
Issuance of Bonus Share and its Taxability
by Kartik Sharma†
Intermediary entitled to claim protection u/s 79 IT Act for criminal liability unless ‘active role’ is disclosed; Delhi High Court quashes FIR against Flipkart
Delhi High Court: In a case where FIR was registered by Managing Director of Sanash Impex Pvt. Ltd. (‘respondent’) against Flipkart (‘petitioner’)
New Form 29D introduced for Application by a person under S. 239A of the IT Act, 1961 vide Income-tax (26th Amendment) Rules, 2022
The Central Board of Direct Taxes has notified Income-tax (26th Amendment) Rules, 2022 to amend Income-tax Rules, 1962. The amendment
Charge-sheet and documents adduced prima facie point towards guilt; Allahabad High Court denies bail to journalist Siddique Kappan [Hathras gang-rape row]
Allahabad High Court: Krishan Pahal, J. dismissed the bail application of Siddique Kappan, the journalist who was arrested along with three others
[S. 37 IT Act] Ori HC | The reasonableness of the expenditure had to be adjudged from the point of view of the businessman; Applied the test of commercial expediency
Orissa High Court: A Division Bench of S. Muralidhar CJ and R. K. Pattanaik J. dismissed the appeal filed by the assessee
No TDS under section 194A on interest payment to a member of scheduled tribe of specified areas under section 10(26) of IT Act
On September 17, 2021, the Central Board of Direct Taxes (CBDT) has issued a notification that no deduction of tax shall be