A belated return is a return of income filed after the due date prescribed under the Income Tax Act, 1961. Taxpayers are expected to file […]
Author: Sunny Shettipalli
17. De Novo Assessment on remand
De Novo Assessment on remand refers to a situation where a higher tax authority, tribunal, or court sets aside an earlier assessment and directs the […]
16. Foreign National Under Income Tax Act
A foreign national under the Indian Income Tax Act refers to an individual who is not a citizen of India but may still be liable […]
15. Assessment Year
In Indian tax laws, the Assessment Year (AY) is the 12-month period starting from April 1 to March 31 of the following year in which […]
14. Income Liable to Tax
In India, income liable to tax refers to all income earned by a person that falls under the scope of taxation as defined by the […]
13. Agricultural Income
Agricultural Income refers to the revenue earned from agricultural activities like farming, harvesting, and renting agricultural land. Under Indian tax laws, agricultural income is exempt […]
12. Tax deducted at souree /TDS
Tax Deducted at Source (TDS) is a mechanism under Indian tax laws where tax is collected at the very point of income generation. It ensures […]
11. PAN
PAN, or Permanent Account Number, is a 10-character alphanumeric identifier issued by the Income Tax Department of India to individuals, companies, and other entities. It […]
23. ‘DIPCART” an E-commerce firm situated in Bangalore deals with consumer goods like mobile phones and other digital products. Basing upon the advertisement given by the ‘DICART n the internet, a number of people purchased mobile phones from the E-commerce firm. One Mr. X from Hyderabad received a defective mobile phone from the same lodge a complaint in consumer forum. Discuss whether Hyderabad District Consumer Forum has jurisdiction to entertain the complaint.
1. Facts of the Case ‘DIPCART’ is an e-commerce company based in Bangalore, Karnataka, dealing in digital products, including mobile phones, tablets, and accessories. The […]
21. Mr. X, with an intention to cause panic among the people, manipulated the computer network of Railway Signaling system maintained by South Central Railway. As a result, the incharge of the system could not give instructions to drivers of the trains, and thus resulting in a big rail way accident which killed 20 persons leaving 200 persons injured. What yber crime Mr. X has committed?Decide.
1. Facts of the Case Mr. X, with the malicious intent to create panic and disrupt public infrastructure, illegally accessed and manipulated the computer network […]