The protected-system notification issued under section 70 of the Information Technology Act, 2000 is amended by substituting "KFin Technologies Private Limited" with "KFin Technologies Limited" wherever the former name occurs in paragraph (1). The substitution takes effect upon publication in the Official Gazette.

Protected-system status is conferred under section 70 of the Information Technology Act, 2000 on KFin Technologies Private Limited's Mutual Fund System, database and associated dependencies as Critical Information Infrastructure. Written authorisation is required for access by designated employees, need-based managed-service-provider or third-party-vendor personnel, and case-specific consultants, regulators, government officials, auditors and stakeholders. The designation takes effect upon publication in the Official Gazette.

HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE J.B. PARDIWALA AND HON'BLE MR. JUSTICE MANOJ MISRA For the Petitioner : Mr. C A Aryama Sundram, Sr. Adv. Mr. Harshit Sethi, Adv. Mr. Akash Verma, Adv. Mr. Prabhas Bajaj, Adv. Mr. Anuj Panwar, Adv. Mr. Nikilesh Ramachandran, AOR Mr. Mukul Rohatgi, Sr. Adv. Mr. Maninder Singh, Sr. Adv. Ms. Jyoti Taneja, Adv. Ms. Akansha Kaul, Adv. Mr. Prabhas Bajaj, Adv. Ms. Misha Rohtagi, Adv. Mr. Priyanshu Tyagi, Adv. Mr. Devanshu Yadav, Adv... ... ...

Computer resources relating to the Mutual Fund System, its database, and associated dependencies are declared protected systems under section 70 of the Information Technology Act, 2000. Access is limited to designated employees, authorised managed-service-provider personnel and third-party vendors requiring need-based access, and consultants, regulators, Government officials, auditors, and stakeholders holding written case-to-case authorisation.

HON'BLE THE CHIEF JUSTICE DR DHANANJAYA Y CHANDRACHUD, HON'BLE MR. JUSTICE J.B. PARDIWALA AND HON'BLE MR. JUSTICE MANOJ MISRA For the Appellant : Mr. Kapil Sibal, Sr. Adv. Mr. Anupam Lal Das, Sr. Adv. Mr. Amit Anand Tiwari, Sr. Adv. Mr. Raj Kamal, Adv. Mr. Dhananjay Jain, Adv. Mr. Arush Khanna, Adv. Mr. Siddhant Sharma, AOR Mr. Aseem Atwal, Adv. Ms. Aprajita Tyagi, Adv. Ms. Aprajita Jamwal, Adv. Diary 44148/2023 Mr. Gopal Shankarnarayanan, Sr. Adv. Mr. Vishal Sinha, Adv. Mr. Ku... ... ...

Intermediaries must publish and communicate their rules, privacy policies and user agreements in English or an Eighth Schedule language chosen by users, and make reasonable efforts to prevent unlawful or harmful content. They must provide accessible services with due diligence, privacy and transparency, respect constitutional rights, acknowledge complaints within twenty-four hours, and resolve them within fifteen days, with expedited action for specified removal requests. Grievance Appellate Committees hear appeals against Grievance Officer decisions through online dispute resolution, and intermediaries must comply with appellate orders and publish compliance reports.

Digital Locker services operate through portals, repositories and access gateways, with authorised service providers applying prescribed technical standards. Subscribers may access issuer-held electronic records through document URIs and give requesters access through the URI and consent; requesters must register, use authorised gateways and obtain subscriber consent. System infrastructure and directories must be located within India, and confidential information must not be preserved or retained outside India. Providers must comply with authorisation conditions, maintain security safeguards, establish grievance handling, support account portability and undergo independent audits.

Bad-debt deduction under Section 36(1)(vii) depends on an actual write-off of the debt as irrecoverable in the accounts; following the post-1 April 1989 position, the taxpayer need not prove that the debt had become irrecoverable. An accounting debit labelled as a provision may qualify where the relevant debtor ledger verifies an actual write-off. The provision does not prohibit writing off only part of a debt. Accordingly, a partial bad-debt claim is permissible, subject to verification that the amount was actually written off in the accounts.

Specified airport operational computer resources of GMR Hyderabad International Airport Ltd., including associated dependencies, are declared protected systems as Critical Information Infrastructure. Authorised access is conferred on designated employees with written authorisation, vendor and managed-service personnel with need-based written authorisation, and specified consultants, regulators, officials, auditors, and stakeholders with case-specific written authorisation.

Computer resources relating to the Government e-Marketplace Platform, its Critical Information Infrastructure, and associated dependencies are declared protected systems under section 70 of the Information Technology Act, 2000. Access is limited to persons authorised in writing, including designated employees, need-based managed service provider or third-party vendor personnel, and consultants, regulators, Government officials, auditors, and stakeholders approved on a case-by-case basis. The designation takes effect upon publication in the Official Gazette.

Reopening of an assessment under Section 147 requires the Assessing Officer to independently examine tangible material and form a bona fide reason to believe that income has escaped assessment. Information in a tax evasion petition, without verification or a prima facie finding on the genuineness of alleged loan transactions, cannot by itself support that jurisdiction. Reasons that merely reproduce such information, coupled with mechanical approval, fail to establish the required satisfaction. The reopening proceedings and consequential reassessment are invalid in law.

GST registration applications are subject to deemed approval where the proper officer takes no action within three working days. Deemed approvals withheld during the COVID-19 lockdown were released for specified pending applications after offices reopened. The three-working-day deemed approval mechanism was resumed for later pending applications. Proper officers were required to clear pending registration applications through a special drive, subject to daily monitoring. Registrations approved during lockdown because of portal technical glitches may, where required, undergo physical verification of business premises.

Custom milling of paddy into rice on a job-work basis is a supply of service where processing is undertaken on goods belonging to another registered person. It is not exempt as an intermediate production process related to cultivation or agricultural produce, because milling occurs after harvest, is ordinarily performed by rice millers, and changes paddy's essential characteristics. The activity receives concessional GST treatment for job work relating to food and food products, with GST charged at 5% on processing charges rather than the entire value of rice.

Writ challenges to assessment orders may be declined where the challenge is delayed without explanation and an effective statutory appellate remedy remains available. Failure to pursue the assessment order promptly weighs against writ intervention. The petitioner may instead file a statutory appeal within thirty days and place available records before the appellate authority, which is to consider the appeal on merits in accordance with law.

Salary earned by a Korean resident for services rendered in Korea is not taxable in India merely because it is paid by an Indian employer. For domestic tax purposes, employment income is earned in India only where the related services are rendered there. Article 15(1) of the India-Korea tax treaty protects remuneration from employment exercised outside India. Income voluntarily offered for taxation remains non-taxable where no statutory charging provision applies.

GST exemption applies to composite milling supplies for Public Distribution System purposes where the value of goods, including fortification inputs and packing materials, does not exceed 25% of the total supply value. Eligibility must be determined on the facts of each supply. Where this threshold is exceeded, wheat or paddy milling may attract 5% GST as job work when supplied to a registered person, including a person registered solely for tax deduction purposes.

Assessments under the compounding scheme based on purchase-sales turnover mismatches require an effective personal opportunity for the assessee to explain the discrepancy before proposals are finalised. Purchases not reflected in sales for a particular year may represent closing stock, and the assessee must be allowed to establish that position through supporting evidence. Finalising assessments without calling for such an explanation breaches the principles of natural justice and makes the assessments unsustainable.

GST treatment of directors' remuneration depends on the director's employment status and the nature of the payment. Remuneration of independent directors and other non-employee directors is taxable, with the company liable under reverse charge. For employee-directors, salary recorded in the company's books and subjected to salary-related tax deduction is excluded as an employee-to-employer service. Separately recorded remuneration for professional or technical services is taxable, and the company must pay GST under reverse charge.

Protected-system status is conferred on computer resources relating to Bandhan Bank's Core Banking Solution and Unified Payments Interface Switch, along with associated dependencies. Bandhan Bank may authorise access by written order for designated employees, managed-service-provider personnel or third-party vendors on a need-based basis, and consultants, regulators, government officials, auditors, or stakeholders on a case-by-case basis.

Section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the Information Technology (Procedure and Safeguards for Blocking for Access of Information by Public) Rules, 2009, authorises designation of a Central Government officer for the public information-blocking framework. The Director (National Cyber Coordination Centre) is designated as the Designated Officer for the purposes of those Rules and must hold a rank not below Joint Secretary.