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While entertaining an Income Tax Appeal, the Allahabad High Court has held that an appeal under Section 260A of the Income Tax Act, 1961 cannot be sustained without establishing a perversity with the fact finding of the Tribunal. A catena of Supreme Court judgments have concluded that in relation to facts, no substantial question of law would arise unless the …

The Delhi High Court has held that in order to invoke Section 263 of the Income Tax Act, 1961, the Principal Commissioner must satisfy “twin conditions”, i.e. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma observed, “Twin conditions have to be met for assuming jurisdiction under Section 263 of the Act, and the PCIT has to form …

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The Meghalaya High Court has held that once the revision order becomes final, no question of passing another order will arise.The bench of Chief Justice S. Vaidyanathan and Justice W. Diengdoh has observed that the Assessing Officer had passed an order under Section 263 of the Income Tax Act, 1961, which was set aside by the Principal Commissioner of Income …

The Delhi Bench of Income Tax Appellate Tribunal has held that deduction under Section 54 of the Income Tax Act cannot be disallowed merely for not depositing long-term capital gain that was not deposited in the capital gain account scheme.The bench of Saktijit Dey and M. Balaganesh has adopted a hyper-technical approach while dealing with. The Delhi Bench of Income …

The Ahmedabad Bench of the Income Tax Appellate Tribunal has held that cooperative banks qualified as cooperative societies and the interest received from cooperative banks by the assessee in the present case qualified for deduction under section 80P of the Income Tax Act.The two-member bench of Madhumita Roy and Annapurna Gupta has observed. The Ahmedabad Bench of the Income Tax …

The Chandigarh Bench of the Income Tax Appellate Tribunal has held that matters that were not subject to limited scrutiny cannot be raised in revisionary proceedings.The two-member bench of Diva Singh and Vikram Singh Yadav has observed that the matter relating to wages and labor expenses, which was not subject to limited scrutiny, cannot be raised. The Chandigarh Bench of …

今年的国家网络安全宣传周9月14日拉开帷幕，将重点关注个人信息保护。宣传周期间将举办峰会、论坛以及网络安全展会等一系列活动。 This year's Cybersecurity Week, a nationwide event, kicked off on Sept 14 with emphasis on personal information protection. A number of events, including a summit, forums and a cybersecurity expo, will be held during the week. 2020年9月14日，河北省石家庄市桥西区草场街小学的学生在观看网络安全知识展板。（图片来源：新华社）【知识点】国家网络安全宣传周从2014年开始每年举办一届，今年的主题是“网络安全为人民，网络安全靠人民”，注重提高全民网络安全意识和能力，主要活动包括高峰论坛、数字化展会、“强网杯”网络安全挑战赛等，期间还将举办电信日、法治日等系列主题日活动。为网络安全织密防护网，多措并举、多管齐下、多方参与。党的十八大以来，我国互联网治理能力的法治化、科学化水平不断提升。 2014年，中央网络安全和信息化领导小组成立，集中统一领导全国互联网工作。 2016年12月，《国家网络空间安全战略》发布，确立了网络安全的战略目标、战略原则、战略任务；2017年6月1日起，《网络安全法》正式施行，是我国网络安全领域首部基础性、框架性、综合性法律。截至目前，已发布个人信息安全规范等国家标准263项，正在研究制定79项，39项国家标准和技术提案被国际标准化组织吸纳。【重要讲话】要依法严厉打击网络黑客、电信网络诈骗、侵犯公民个人隐私等违法犯罪行为，切断网络犯罪利益链条，持续形成高压态势，维护人民群众合法权益。 China will fiercely crack down on criminal offenses including hacking, telecom fraud, and …