Bombay High Court
Case BriefsHigh Courts

“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
Op EdsOP. ED.

by Nishant Verma†

College Romance Obscenity
Case BriefsSupreme Court

The Delhi High Court had earlier directed registration of a First Information Report (‘FIR’) against the makers of TVF web series ‘College Romance’.

Electoral Bond Judgment
Experts CornerSiddharth R Gupta

by Siddharth R. Gupta*
Cite as: 2024 SCC OnLine Blog Exp 17

White-Collar Law Judgments
Experts CornerVasanth Rajasekaran

by Vasanth Rajasekaran† and Harshvardhan Korada††
Cite as: 2024 SCC OnLine Blog Exp 3

delhi high court
Case BriefsHigh Courts

“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.”

gujarat high court
Case BriefsHigh Courts

“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.”

online-gaming_2 (1)
Case BriefsHigh Courts

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
Experts CornerSiddharth R Gupta

by Siddharth R. Gupta†
Cite as: 2023 SCC OnLine Blog Exp 54

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.