NATIONAL LAW UNIVERSITY DELHI

CORPORATE LAW II
COURSE OUTLINE
Course Teachers: Prof. (Dr.) Harpreet Kaur and Dr. Aparajita Bhatt

I. Introduction

Insight into fundamentals of Company Law was given to students in the first course on
Corporate Law i.e., Corporate Law-I. Second course on Corporate Law deals with those
aspects of companies, which besides the Companies Act, 1956 and 2013 are regulated by
other economic laws and regulations. These aspects include issue and listing of securities,
transfer of securities, effective corporate governance and corporate restructuring. Under
section 24 of the Companies Act, 2013 (55-A of the Companies Act, 1956), powers to
administer provisions of sections relating to issue and transfer of securities and non- payment
of dividend have been given to SEBI. Listing requirements and definition of securities is
provided by the Securities Contracts (Regulations) Act, 1956. Depositories Act, 1996,
regulates share trading in dematerialized form whereas the Competition Act, 2002, governs
combinations. Therefore, the Corporate Law-II course covers provisions and regulations of
Securities Exchange Board of India Act, 1992, Securities Contracts (Regulations) Act, 1956,
Depositories Act, 1996 and the Competition Act, 2002 which are relevant to companies.
Foreign Exchange management and its conservation have always been important topics but
recently they assumed great significance in view of foreign investment policy. In order to
complete the knowledge of students, laws relating to conservation and management of
foreign exchange have been added in the course outline. Few recent cases have been
included in the module. Additional cases will be discussed during sessions. Latest
announcements relating to securities by companies and announcements of new schemes by
SEBI will be also discussed to give full knowledge to students.

II. Learning Objectives

The objective of the course is to help students:

1. to know and understand important provisions applicable to companies under other

laws besides the Companies Act;
2. to understand the inter relations between the Companies Act and other laws governing
companies;
3. to understand and appreciate the role of Securities and Exchange Board of India in
regulation of securities market;
4. to understand concepts relating to issue of equity, debt securities and their listing and
delisting;
5. to understand role of promoters in a company and regulation of promoters’ equity by
SEBI;
6. to understand basic concepts relating to depositories and derivative trading in India;

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 7. to understand the concept as well as importance of corporate restructuring under SEBI
Regulations and Competition Law.
8. to introduce students to aspects of business relating to competition
9. to give an insight into foreign exchange management and conservation along with
prevention of money laundering in India.

III. Methodology
Teaching methodology includes lectures and classroom discussions. Basic concepts will be
discussed in lecture mode followed by case discussions. Relevant recent cases will be
additionally given to students for all topics after general understanding of the concepts.
Project work will be assigned to students individually or in a team of two students.

IV. Course Content

Part I: SEBI Act, 1992:

Part II introduces and focuses on the role of the Securities and Exchange Board of India in
regulating securities market in India. It briefly deals with the establishment, functions and
powers of the Securities Exchange Board of India and also with the establishment,
jurisdiction and authority of Securities Appellate Tribunal. Important provisions of the
Securities Laws (Amendment) Act, 2014 will also be discussed. Some important scams
relating to securities market will also be discussed.

Part II: The Securities Contracts (Regulations) Act, 1956

Provisions of the SCRA relating to listing agreement and securities will be discussed.

Part III: Powers under the Companies Act, 2013 administered by SEBI: Section 24,
Companies Act:

Under section 24 of the Companies Act, 2013 powers relating to issue and transfer of
securities are administered by SEBI. Part II basically deals with issue of securities and debt
instruments. Therefore, regulations relating to issue of capital and disclosure requirements
and preferential allotment of securities by unlisted public companies as well as delisting of
securities will be discussed. Role of promoters and regulation of their shareholding will also
be discussed. Regulations of SEBI relating to transfer and buy-back will be included along
with recent examples.
A: Issue of Securities:
a. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
b. SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
c. Unlisted Public Companies (Preferential Allotment) Rules, 2003

B. Issue of Corporate Debt Securities:

a. SEBI (Issue and Listing of Debt Securities) Regulations, 2008

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b. SEBI (Public Offer and Listing of Securitised Debt Instruments and Security Receipts)
Regulations, 2008
C. Delisting of securities:
a. SEBI (Delisting of Securities) Guidelines, 2003
b. SEBI (Delisting of Equity Shares) Regulations, 2009/2015/2021

Part IV: Derivative Trading in India:

Only legal aspects of derivative trading in brief will be discussed.
Part V: Effective Corporate Governance:
Part V deals with effective corporate governance. Duties and liabilities of directors were
discussed in the Corporate Law I module. Regulations of SEBI for corporate governance will
be discussed.
a. SEBI (Prohibition of Insider Trading) Regulations, 2015
b. SEBI (Prohibition of Fraudulent & Unfair Trade Practices relating to Securities Markets)
Regulations, 2003

Part VI: The Depositories Act, 1996:

The Depositories Act was enacted in the year 1996 for facilitating trading of securities in
dematerialized form. Constitution and functioning of depository participants will be
discussed in brief.

Part VII: Corporate Restructuring:

Corporate restructuring has become a very important concept in view of globalization and
economic crisis faced by nations. This part will include relevant provisions of the
Competition Act and SEBI regulations. Provisions of the Companies Act, 2013 have already
been discussed under Corporate Law I.
a. SEBI (Substantial Acquisition of Shares & Takeovers) Regulations, 2011
b. Combinations under Competition Act, 2002

Part VIII: Competition Act, 2002: (2 weeks)

The principle of survival of the fittest is applicable to business as well. Business houses offer
competition to each other in order to tap market share and consumers. The knowledge that
what is competition in business and how it affects businesses and companies becomes
mandatory for students of corporate laws. This part has been added to impart the knowledge
about anti-competitive agreements and abuse of dominant position besides covering
combinations.
A. Introduction to Competition Law
B. General prohibition of agreements restrictive of competition; meaning of enterprise,
agreement, service, person
a. Horizontal agreements: cartels, concerted practices
b. Vertical agreements
i. Tie-in arrangements

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 ii. Exclusive Supply Agreements
iii. Exclusive Distribution Agreements
iv. Refusal to deal
v. Resale Price Maintenance
C. Dominant Position and Its Abuse
a. Concept of Dominant Position
b. Identification of abusive use of dominant position
i. Unfair or discriminatory trade practices
ii. Limiting production or technical or scientific development
iii. Denial of access to market, barriers to entry and expansion
iv. Imposition of supplementary obligations
v. Protection of other markets

C. Combinations:
a. Combination: Acquisition, merger and amalgamation: Relevant provisions of the
Competition Act, 2002 and the Companies Act, 1956 dealing with corporate
restructuring
b. Regulation of Combinations

Part IX: Legislations regulating Foreign Exchange Management and Conservation: (1 week)

In view of recent debates over foreign direct investments in India, it is imperative for students
of corporate laws to understand the concepts of management and conservation of foreign
exchange in India. Part IX has been added to introduce students to this area of business needs
for transnational companies. Following three Acts will be dealt in the Part:

a. Foreign Exchange Management Act, 1999

b. Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974
c. Prevention of Money Laundering Act, 2002

Reading material for this Part will be distributed during teaching in the classroom.

V. Learning Outcomes mapping with Learning objectives

Learning SCRA SEBI Companies Depositories Competition FEMA COFEPOSA/ Derivative

PMLA Trading
Objectives Act Act Act

1 Х X X X X X X X

2 X X X X X X X X

3 X X X

4 X X X

5 X X X

4
 6 X X X

7 X X X

8 X X

9 X X X X

Evaluation: Open book end term

References:

Essential Readings:

1. Issue of securities, initial public offering and further issue of capital, investigations,
amalgamations and mergers from the textbook of Company Law by Dr. Avtar Singh,
Seventeenth edition, 2017, EBC, Lucknow;

2. Case law related to securities from the Guide to the Companies Act, A Ramaiya,
LexisNexis Butterworths Wadhwa, New Delhi;

3. Orders relating to combinations issued by the Competition Commission of India available

at website of CCI.
http://www.cci.gov.in/index.php?option=com_content&task=view&id=171

4.Orders of SAT.
https://www.sebi.gov.in/sebiweb/home/HomeAction.do?doListing=yes&sid=2&ssid=9&smid=1

5. Avtar Singh, Competition Law, EBC, 2012

6. Competition Law in India, T. Ramappa, second edition, Oxford University Press, 2009
7. Competition Law, Richard Whish, Oxford University Press, 2015

Additional Readings:

1. Principles of Modern Company Law, Gower & Davies, eighth edition, 2008, Thompson,
Sweet & Maxwell;

2. Pennington’s Company Law, eighth edition, 2001, Oxford;

3. Charlsworth Company Law, Geoffrey Morse, seventeenth edition, 2005, Thompson,

Sweet & Maxwell;

4. Regulations and orders available at website of SEBI.

Cases:

The list is not exhaustive. More cases will be added during the class teaching.

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 1. Standard Chartered Bank v Custodian, (2000) 6 SCC 427
2. Samir Arora v SEBI, SAT (2004)
3. Tijaria Polypipes and Others v SEBI, SAT (2014)
4. Pramod Jain And Ors v Sebi, SC (2016)
5. In respect of Royal Twinkle Star Club Limited and its Directors, SEBI (2015)
6. Dushyant N. Dala v SEBI, SC (2017)
7. Before The Adjudicating Officer, SEBI in the investigation matter of Man (India) Ltd,
[Adjudication Order NOs. ASK/AO/62-67/2014]
8. NSDL v SEBI, SAT (2009)
9. Reliance Industries Ltd V SEBI, SAT (2004)
10. Sahara India Real Estate Corporation Limited and Ors (appellants) vs. Securities and
Exchange Board of India and Union of India, through Ministry of Corporate Affairs
(respondents); Appeal No. 131 of 2011; Date of Decision: 18.10.2011
11. SEBI v Information Technologies (India) Ltd, Delhi HC (2017)
12. SEBI vs Shreepati Holdings and Finance, SAT (2007)
13. Securities & Exchange Board of India vs Burren Energy India Ltd, SC (2016)
14. Securities Exchange Board of India vs M/S Opee Stock-Link Ltd., SC (2016)
15. Settlement Order in the matter of trade reversals in the stock options segment of BSE
(January 15, 2021)
16. In the matter of Nicer Green Housing and Infrastructure Developers Limited, 2021
17. In the matter of Fairwealth Securities Limited, 2021
18. Bikramjit Ahluwalia v. SEBI (2017) SAT
19. Tarun Jiwarajka v. SEBI (2018) SAT
20. A R Dahiya v. SEBI (2015) SC
21. Arbutus Consultancy LLP v. SEBi (2017)
22. Nirma Industries Ltd & Anr v. SEBI (2013) SC
23. Pramod Jain v. SEBI (2016) SC
24. Sanjay Dalmia v. SEBI (SAT) 2016
25. Subhkam Ventures Pvt Ltd v. SEBI (2010) SAT
26. In the matter of acquisition of shares of Jet Airways (India)
Limited WTM/RKA/CFD-DCR/17/2014
27. In the matter of Kamat Hotels (India) Ltd, WTM/GM/EFD/DRAIII/20/MAR/2017
28. SEBI v. Akshaya Infrastructure Pvt. Ltd. (2014) SC
29. Rajesh Toshniwal v. SEBI (2012) SAT
30. Laurel Energetics Pvt. Ltd. v. SEBI (2017) SAT
31. Rakesh Agrawal v. SEBI 2003
32. SEBI v. Sameer Arora (2004) SAT
33. In the matter of PVP Ventures Ltd Adjudication Order No ASK/AO/172-73/2014-15

Competition Law Cases:

1. Surinder Singh Barmi v. The Board of Control for Cricket in India
2. Hemant Sharma vs Union of India
3. Heineken v Commission (2011)
4. P. G Narayanan v UOI (2005)
5. Builders Asso of India v. Cements Manufacturers Asso & 11 cement cos

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6. UOI v Hindustan Development Corpn (2009 SC)
7. Express Industry Council of India-informant and Jet Airways, Indigo, SpiceJet, Air
India and Go Airlines
8. Apex Asphalt & Paving Co Ltd v. Office of Fair Trading (2005)
9. Image Technical Services Inc v Eastman Kodak Co Ltd (1997)
10. FX Enterprise Solutions India v. Hyundai Motors India Ltd (2017)
11. Arizona v. Maricopa County Medical Society,73 Led 2d 48: 457 US 332(1981)
12. Price Fixing in Bus Services from Singapore to Malaysia and Southern Thailand, re,
2009 SG CCS 2
13. Haridas Exports v. All India Float Glass Manufacturers Assn, (2002) 6 SCC 600
14. Apex Asphalt and Paving Co Ltd v. Office of Fair Trading, 2005
15. CCI v SAIL, 2010

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 National Law University, Delhi
Course Outline of Taxation Law
(Income Tax Act 1961 & Goods and Services Tax, 2017)
B.A. LL.B. (Hons.), IV Year –VIII Semester
By
Ms. Preeti and Dr. Jasper

Objective of course
The objective of the present course, Taxation, is to discuss the general principles of both
Income Tax Act, 1961 and Goods and Services Tax Act, 2017, such as the meaning of the term,
‘income’ and ‘agricultural income’, along with other important concepts such as, difference
between ‘capital’ and ‘revenue expenditure’. The object is also to discuss the tax principles in
the light of emerging issues of wider ramification such as ‘digital economy’ and ‘taxation’,
especially, ‘international taxation’. The Course would also help the students in building
themselves as a tax lawyer, both in litigation and corporate world.

2. Detailed Modules, Evaluation Structure / Methods

Module – 1: Introduction to Income Tax (Essential Principles)

1. Historical background of origin of Income Tax Act, 1961
1.1 Constitution and Tax, Article 245, Lists I and II
1.2 Interpretation of Tax Statues, Definition of Income [Section 2(24)]
1.3 Application of Income or Diversion by Overriding Title
1.4 Capital Receipt versus Revenue Receipt, Tests to distinguish (with special reference to
‘Salami’)
1.5 Assessee
1.6 Previous Year (Section 3)
1.7 Assessment Year, Basis of Charge (Receipt, Accrual, and Arise)
1.8 General Scheme of Income Tax Act, 1961

Cases
1. CIT-I, Ludhiana v. Tilak Raj Kalra (2012) 206 Taxman 126
2. CIT v. Sitaldas Tirathdas [1961] 41 ITR 367 (SC)
3. CIT v. Sunil J. Kinariwala [2003] 126 Taxman 161 (SC)
4. Maharaja Chintamani Saran Nath Sah Deo v. CIT [1971] 82 ITR 464 (SC)

Module – 2: Agricultural Income

Meaning of Agricultural Income [Section 2(1A), 10(1)]

Cases
5. Premier Construction Co. Ltd. v. CIT, Bombay City [1948] 16 ITR 380 (PC)
6. Bacha F. Guzdar v. CIT, Bombay, [1955] 27 ITR 1 (SC
7. CIT. v. Benoy Kumar Sahas Roy, [1957] 32 ITR 466 (SC)
8. CIT v. Maddi Venkatasubbayya [1951] 20 ITR 151 (Mad.)
9. Sakarlal Naranlal v. CIT, [1965] 56 ITR 503 (Guj.)
10. CIT v. H.G. Date [1971] 82 ITR 71 (Bom.)
11. K. Lakshmanan & Co. v. CIT [2000] 108 Taxman 167 (SC)

Module – 3: Residence and Scope of Total Income

3.1 Tests for the determination of residential status of an Assessee (Section 6).
3.2 Total income of Assessee (Sections 4 and 5)
3.3 Income deemed to accrue or arise in India (Section 9)
3.4 Place of Effective Management (POEM).

Cases
12. V.V.R.N.M. Subbayya Chettiar v. CIT, [1951] 19 ITR 168 (SC)
13. Narottam and Parekh Ltd. v. CIT, Bom. City, AIR 1954 (Bom.)
14. Vodafone International Services Pvt. Ltd. v. Union of India [2014] 368 ITR 1 (Bom)

Module – 4: Heads of Income (Sections 14-59)

[Head B: Omitted by the Finance Act, 1988 with effect from 01.04.1989] Heads of Income
(Section 14), Rationale for forming these Heads and whether these Heads are mutually
exclusive?

Chapter – 4.1 Head A: Salaries

4.1.1 (Sections 15 to 17) Chargeability.

4.1.2 Meaning of Salary.
4.1.3 Perquisites.
4.1.4 Profits in lieu of salary.

Cases
15. Ram Pershad v. CIT [1972] 86 ITR 122 (SC)
16. CIT v. L.W. Russel [1964] 53 ITR 91 (SC)

Chapter – 4.2 Head C: Income from House Property

4.2.1 (Sections 22 to 27) Ingredients of section 22.
4.2.2 Annual Value how to be determined.
4.2.3 Deductions under Section 24.
4.2.4 Deemed Owner (Section 27).

Cases
17. CIT, West Bengal v. Biman Behari Shaw, Shebait [1968] 68 ITR 815 (Cal.)
18. East India Housing & Land Development Trust Ltd. v. CIT [1961] 42 ITR 49 (SC)
19. R.B. Jodhamal Kuthiala v. CIT, AIR 1972 SC 126

Chapter – 4.3 Head D: Profits and Gains of Business and Profession

4.3.1 (Sections 28 to 44) Applicability.
4.3.2 Deductions.
4.3.3 Bad Debts.
4.3.4 Business Expenditure – Allowability – Tests of distinctions between Business
Expenditure and Capital Expenditure [Section 37(1)].

Cases
20. B.D. Bharucha v. CIT, [1967] 65 ITR 403 (SC)
21. CIT v. Mysore Sugar Co. Ltd., [1962] 46 ITR 649 (SC)
22. CIT v. Travancore Sugar & Chemicals Ltd., [1973] 90 ITR 307 (Ker.)
23. Empire Jute Co. v. CIT, [1980] 3 Taxman 69 (SC)
24. L.B. Sugar Factory & Oil Mills(P.) Ltd. v. CIT, [1980] 4 Taxman 5 (SC)
25. CIT v. Jalan Trading Co. (Pvt.) Ltd. [1985] 23 Taxman 1 (SC)
26. Bikaner Gypsums Ltd. v. CIT, [1990] 53 Taxman 279 (SC)
27. CIT v. General Insurance Corporation, 2007 (1) SCJ 800
Chapter – 4.4 Head E: Capital Gains
4.4.1 (Sections 45 to 55) Definition of Capital Assets [Section 2(14)].
4.4.2 Short Term Capital Assets [Section 2(42A)].
4.4.3 Short Term Capital Gains [Section 2(42B)].
4.4.4 Long Term Capital Assets and Long Term Capital Gain [Sections 2(29A) and 2(29B)].
4.4.5 Meaning of ‘Transfer’ [Section 2(47)].
4.4.6 Computation (Section 45).
4.4.7 Transactions not amounting to transfer (Sections 46 and 47).
4.4.8 Mode of computation (Section 48).
4.4.9 Meaning of ‘adjusted’, ‘cost of improvement’ and ‘cost of acquisition’ (Section 55).

Cases
28. N. Bagavathy Ammal v. CIT, Madurai, [2003] 127 Taxman 422 (SC)

Chapter – 4.5 Head F: Income from Other Sources

4.5.1 (Sections 56 to 59)

Cases
29. CIT v. Rajendra Prasad Moody [1978] 115 ITR 519 (SC)

Module – 5: Income of Other Persons included in Assessee’s Total Income

1.1 (Sections 60 to 64) Concept of clubbing of income and its justifiability

Cases

30. Philip John Plasket Thomas v. CIT, [1963] 49 ITR 97 (SC)

31. Batta Kalyani v. Commissioner of Income Tax [1985] 20 Taxman 378 (AP)
32. J.M. Mokashi v. Commissioner of Income Tax [1994] 72 Taxman 98 (Bom.)
33. Mohini Thapar v. CIT [1972] 83 ITR 208 (SC)
34. Yashwant Chhajta v. Deputy Commissioner of Income-Tax, Circle Shimla [2013] 214
Taxman 280 (Himachal Pradesh)

Module – 6: Set off, Carry Forward and Set-Off of losses

(Sections 70,71,71A, 71B72,83,74,74A)

Module – 7: Double Taxation Relief and Special Provisions Relating to Avoidance of Tax
7.1 Sections 90 to 91, 92 and other relevant provisions.
7.2 Permanent Establishment.
7.3 Arm’s Length Price, Transfer Pricing.

Cases
35. Assistant Director of Income-Tax-1, New Delhi v. E-Funds IT Solution Inc. [2017] 86
taxmann.com 240 (SC)
36. Commissioner of Income-Tax v. Mentor Graphics (Noida) (P.) Ltd [2013] 215 taxman
539 (Delhi)

Module – 8: Search and Seizure

(Sections 132, 132A, 132B and other relevant provisions)

Cases
37. Pooran Mal v. Director of Inspection (1974) 93 ITR 505 (SC)
38. I.T.O. v. Seth Brothers (1969) 74 ITR 836 (SC)
39. Prabhubhai Vastabhai Patel v. R.P. Meena [2000] 112 Taxman 277 (Guj.)
40. Bapurao v. Assistant Director of Income Tax [2001] 116 Taxman 43 (MP)
41. Union of India v. Vipan Kumar Jain (2003) 260 ITR 1 (SC)

Module – 9: Assessment
(Sections 139, 142, 143, 144, 145(3), 147, 148, 149, 150, 151, 153)

Cases
42. State of Kerala v. C Velkutty (1966) 60 ITR 239 (SC)
43. CIT v. Burlop Dealers Ltd. [1971] 79 ITR 609 (SC)
44. Gemini Leather Stores v. The Income-Tax Officer [1975] 100 ITR 1 (SC)
45. The Income Tax Officer v. Lahkmani Mewal Das [1976] 103 ITR 437 (SC)
46. Srikrishna (P) Ltd. v. Income-Tax Officer [1996] 221 ITR 538 (SC)

Indirect Taxation (Goods and Service Tax, 2017)

Module – 1: Introduction to Indirect Taxation (Essential Principles)

1.1 Historical background of origin of Indirect Taxation regime in India, 101st Constitution
Amendment Act, 2016, subsuming of various acts such as Excise Act etc. under the GST Act).
1.2 Constitution and Indirect Tax, Article 245, Lists I and II, Articles 245, 246, 246A, 248,
269A, 279A, 286 and 366 (12A) of Constitution of India)
 1.3 Interpretation of Indirect Tax Statues.

Cases
1. Union of India v. Mohit Mineral (P.) Ltd 2018 (13) SCALE 800

Module – 2: Administration of GST and Levy and Collection of Tax, Taxable Event, Time
and Value of Supply (What is Supply?), Input Tax Credit
Goods and Services Tax Council (GST Council), Article 279A of Constitution of India,
Composition of GST Council and its working.

Module – 3: Advance Authority for Advance Ruling (Section 96 of CGST Act 2017, Anti
Profiteering Measure (Section 171 of CGST Act, 2017).

Module – 4 (Offences and Penalties), Power of Inspection, Search and Seizure, Sections 67,
68, 69, 71 and 72 of CGST Act, 2017

Evaluation Structure
1. End term Examination : 70 Marks
2. Projects : 25 Marks
3. Attendance : 05 Marks
Total Marks : 100 Marks

3. Reading Materials

Prescribed Legislations
1. Constitution of India, 1950
2. Indian Income Tax Act, 1922
3. The Income Tax Act, 1961
4. Goods and Services Tax (Compensation to States) Act, 2017
5. Central Goods and Services Tax Act, 2017
6. State Goods and Services Tax Act, 2017
7. Union Territory Goods and Services Tax Act, 2017
8. Income Tax Rules, 1962
9. Income Tax (Certificate Proceedings) Rules, 1962
10. Income Tax (Appellate Tribunal) Rules, 1963
Books to refer:
1. Edward J. McCaffery, Taxing Women, 1st edition (1997, University of Chicago Press).
2. Kanga and Palkhivala’s, The Law and Practice of Income Tax, 11th edition, (2021,
LexisNexis).
3. Louis Eisenstein, The Ideologies of Taxation, 1st edition, (2010, Harvard University Press).
4. Parthasarathi Shome, Tax Shastra, 1st edition, (2012, Business Standard Books).
5. Sampath Iyengar’s, Law of Income Tax, 14th Edition, (2021, Bharat Publications)
6. S. M. Pagar, The Indian Income Tax: Theory and Practice, 1st edition, (1920, Hard Press
Publications).
7. Shireen Moosvi, People, Taxation and Trade in Mughal India, 1st edition (2008, OUP).
8. Soli J Sorabjee & Arvind P Datar, Nani Palkhivala: The Courtroom Genius, 1st edition
(2012, LexisNexis).
9. Stephen Holmes and Cass R. Sunstein, The Cost of Rights: Why Liberty Depends upon
Taxes, 1st edition, (1999, w.w. noton and Company).
10. Ashok Batra (CA), Goods and Services Tax Law and Procedure, Fourth edition (3
Volumes), (2020, Wolters Kluwer India Pvt Ltd.)

IMPORTANT NOTE:
The topics and cases given above are not exhaustive. Students are expected to consult more
cases for the purposes of their project work.

The students are required to study the legislations as amended up-to-date and consult the source
books mentioned above alongwith other latest editions of books.
 NATIONAL LAW UNIVERSITY DELHI
CYBER LAWS
COURSE OUTLINE
2022

Faculty:
Dr. Vishal Mahalwar
Dr. Aparajita Bhatt

OBJECTIVES OF THE COURSE

 To understand internet governance and different issues relating to the

governance of internet, including the regulation of internet, role of
different stakeholders in internet governance
 To educate about the regulation of cyberspace at national & international
level
 To introduce the law relating to cyberspace in India including the law on
data protection, online privacy and admissibility of digital evidence
 To explain about the fundamental issues of cyberspace including the role
of law in cyberspace
 To enhance the understanding of problems arising out of online
transactions and online financial frauds, online contracts.
 To explain about various cybercrimes & contraventions including the role
of computer forensics and investigation of cyber crimes
 To make the students understand about different IP issues in cyberspace
and law relating to it.

PEDAGOGY

The teaching methodology for this course is discussion and lecture method.

COURSE OUTLINE

Module- 1: Fundamental of Cyber Law

 Cyberspace- Meaning, Features and Need for regulation
 Jurisprudence of Cyber Law
 Scope of Cyber Law
 Jurisdiction in Cyberspace
  Internet Governance- Concept and Issues, theories, Regulation of
cyberspace
 The role of Law in the internet

Readings-
 Information Technology Law, The Law and Society, Andrew
Murray, Oxford University Press, 2nd edition
 Law and the Internet, Edited by Lilian Edwards and Charlotte
Waelde, Hart Publication, Third edition
 Information Technology Law, Ian J. Lloyd, Oxford University
Press, 7th Edition
 Cyberspace Law Commentaries and Materials, Yee Fen Lim,
Oxford University Press, 2nd edition
 Networks and States-The Global Politics of Internet Governance,
Milton L. Mueller, The MIT Press, 2013
 Jursidiction and the Internet- Regulatory Competence Over Online
Activity, Uta Kohl, Cambridge University Press, 2007
 An Introduction to Internet Governance, Jovan Kurbalija, Diplo
Foundation, 7th edition, 2019
 Society & The Internet- How Networks of Information and
Communication are Changing Our Lives, Edited by Mark Graham
and William H. Dutton, Oxford University Press, 2014
 Internet Privacy Rights-Rights to Protect Autonomy, Paul Bernal,
Cambridge University Press, 2014
 Shaping Internet Governance: Regulatory Challenges, Rolf H.
Weber, Springer, 2009, e-ISBN 978-3-642-04620-9

Module- 2: E- Commerce and E- Banking

 Electronic Commerce
 Digital Signature
 Legal Issues in E- Banking
 E- Governance

Readings-
  P M Bakshi & R K Suri, “Handbook of Cyber & E-Commerce Laws”,
Bharat Law House, New Delhi, 1st Edition 2002
 S V Joga Rao, “Computer Contracts and Information Technology Law”,
Wadhwa and Company, Nagpur, 2005
 Nandan Kamath, “Law Relating to Computers, Internet & E-Commerce”,
Universal Law Publishing
 Syed Shakil Ahmed, “A Handbook on Information Technology: Cyber
Law and E-Commerce”, Capital Law House

Module- 3: Information Technology Act, 2000

 Overview of General Laws and Procedures in India
 Digital Signature Certificate and Regulation of Certifying Authorities
 Duties of Subscribers
 Penalties & Adjudication
 Cyber Regulation Appellate Tribunal
 Challenges under the Act
 Data Protection Provisions (including the Personal Data Protection Bill
2019)
Readings:
 The Information Technology Act 2000
 The Personal Data Protection Bill 2019
 Cyber Laws, Justice Yatindra Singh, Universal Law Publishing Co, 4th
Edition

Module 4: Cyber Offences and Computer Forensics

 Ingredients of cyber offences
 Offences under the Indian Penal Code, 1860

 Offences covered under I.T. Act, 2000

 New Cyber Offences
  Liability of Internet Service Providers under the IT Act 2000 and the
Information Technology (Intermediary Guidelines and Digital Media
Ethics Code) Rules, 2021

 Online Privacy
 Online Profiling
 Basic Principles of Computer or Cyber Forensics
 Data Recovery and Analysis
 Digital Evidence: Search and Seizure challenges

Readings:

 Cyber Crimes, Talat Fatima, eastern Book Company

 Cyber Laws, Justice Yatindra Singh, Universal Law Publishing Co,
4th Edition
 Cyber Law, Pavan Duggal
 Information technology Act, Apar Gupta, Lexis Nexis
 Cyber security-Understanding Cyber Crimes, Computer Forensics
and Legal Perspectives , Godbole and Belapure, Wiley, 2014
 Privacy, Information, and Technology, Daniel J. Solove and Paul
M. Schwartz, Wolters Kluwer, 3rd Edition

Module-5: Intellectual Property Issues & Cyberspace

 Overview of Intellectual Property related legislation

 Copyright issues in Cyberspace; Linking, Inlining, Framing, Protection of
content on web-site, concept of Copy left etc.
 Trade Mark issues in Cyberspace; Domain name, Cyber squatting,
Uniform Dispute Resolution Policy, Meta Tag & Key words etc.
 Computer Software & Related IPR issues
 Semiconductor Chip Protection
  Protection of Database

Module 6: Online Contracts

 Formation of e-contracts
 Understanding Communication Process
 Types of e-contracts
 Tender vis-à-vis online contact
 Auction sites, Electronic Data Interchange
 Technology Transfer Agreements

Additional Readings:

 Dr. Laura DeNardis, The Emerging Field of Internet Governance,

Yale Information Society Project Working Paper Series, September 2010
 Kirsten Wahlstrom, John F. Roddick, Rick Sarre, Vladimir Estivill Castro
and Denise deVries, On the Ethical and Legal Implications of Data
Mining, School of Informatics and Engineering Flinders University •
Adelaide • Australia Technical Report SIE-06-001, February 2006
 Who Runs the Internet? The Global Multistakeholder Model of
Internet Governance, Research Volume Two, Global Commission on
Internet Governance, CIGI, Chatham House
 Cyber Security in a Volatile World, Research Volume Five, Global
Commission on Internet Governance, CIGI, Chatham House
 Yi Shen, Cyber Sovereignty and the Governance of Global
Cyberspace, Chin. Polit. Sci. Rev. (2016)
 Bertrand de La Chapelle and Paul Fehlinger, Jurisdiction on the
Internet-From Legal Arms Race to Transnational Cooperation,
Internet & Jurisdiction Paper, April 2016
 Ian Brown, Internet Self-Regulation and Fundamental Rights, Index
on Censorship, March 2010
 Anil Sagar, Phishing Attacks and Counter Measures, CERT-In White
Paper 2005
 Graham Greenleaf, An Endnote on Regulating Cyberspace:
Architecture v. Law? University of New South Wales Law Journal
(1988)
 Monroe Price and Stefaan Verhulst, The Concept of Self-Regulation
and the Internet (2000)
  Yudhistira Nugraha, Kautsarina, Ashwin Sasongko Sastrosubroto,
Towards Data Sovereignty in Cyberspace

Note : The project topics shall be allotted to students during the class.

List of Case Laws

1. United States v. Thomas

2. Playboy Enterprise Inc v. Chuckleberry Publishing Inc. (1982)
3. Perkins v. Benguet Consolidated Mining Company
4. International Shoe v. Washington (1945)
5. World Wide Volkswagen Corp. v. Woodson (1980)
6. Zippo Manufacturing Company v. Zippo Dot Com (1997)
7. Calder v. Jones (1984)
8. Burger King Corp v. Rudzewicz (1985)
9. Asahi Metal Industry Co. Ltd v. Superior Court of California (1987)
10.The People of the State of New York v. World Interactive Gaming
Corporation(1999)
11.Compuserve Inc v. Patterson (1996)
12.Cybersell Inc v. Cybersell Inc. (1997)
13.Bensusan Restaurant Corp. v. King
14.Heart Corp. v. Gold Berger
15.Maritz Inc. v. Cyber Gold Inc.
16.Ma Maya San Fransisco v. Charles Meminger
17.Clarence Bell Junior v. Imperior Palace Hotel Casino
18.Coastal Rico Corp. v. Coastal Training Techs
19.Biere d’Alsace v. Mines de Potasse
20.Shevill v. Press Allainace SA (1995)
21.Mecklemedia v. DC Congress (1998)
22.Casio India Co. Ltd v. Ashita, Delhi Systems Pvt Ltd (2008)
23.India Television Independent News Services Private Ltd. V India
Broadcasting, LLC (2007)
24.Renaissance Hotel Holding Inc v. B. Vihaya Sai & Another
25.Banyan Tree Holding Pvt. Ltd. V. Murli Krishnan Reddy (2008)
26.Super Cassettes Industries ltd. v. MySpace Inc. & another (2008)
27.World Wrestling Entertainment, Inc. v. M/S Reshma Collection (2014)
28.Dow Jones & Company Inc v. Gutnick (2002)
29.Griffis v. Luban
30.Sarl Louis Feraud International v. Viewfinder, Inc
31.Young v New Haven Advocate
32. Yahoo! Inc v. LICRA
33.LICRA and UEJF v Yahoo! Inc.
34.ICICI v. Uma Shankar Subramanyam
35.Mphasis BPO Fraud Case: 2005
36.Shashank Shekhar Mishra v. Ajay Gupta 184 (2011) DLT 675
37.Vinod Kaushik v. Madhavika 2011
38.Amit Patwardhan v. Rud India Chains 2013
39.Nirmal Kumar Bagherwal v. Mianl Bagherwal 2013
40.Shri Vasunathan v. The Registrar
41.Dharmraj Bhanyshankar Dave v. State of Gujrat
42.Google Spain et all v. Mario Costega 2014
43.Shreya Singhal v. Union of India 2015
44.State of Maharashtra v. Anand Kishore Khare
45.State of Uttar Pradesh v. Saket Singhania
46.Syed Assifuddin v. The State of Andhra Pradesh 2006
47.Sandeep Varghese v. State of Kerala
48.A. Rajagopal V. State of Tamil Nadu AIR 1995 SC 264
49.Sunkara Satyanarayana v. State of Andhra Pradesh, Home 2000 Cr LJ 1297
50.Directorate of Revenue v. Mohd. Nisar Holia (2008) 2 SCC 370
 51.In Kharak Singh v. State of Uttar Pradesh AIR 1963 SC 1295
52.People’s Union for Civil Liberties v. Union of India AIR 1997 SC 568
53.Avnish Bajaj v. State (N.C.T.) of Delhi
54.SMC Pneumatics (India) Pvt ltd v Jogesh Kwata
55.Ritu Kohli v. State of Maharashtra
56.Ragina v. Hicklin
57.Miller v. California
58.Ranjit Udeshi v. State of Maharashtra
59.Samaresh Bose v. Amal Mitra
60.Chandra Kant Kalyan Das v. State of Maharashtra
61.Ajay Goswami v. Union of India
62.K.A. Abbas v. Union of India
63.Aveek Sarkar v. State of Bengal
64.My space.com
65.Amitabh Bagchi v. Ena Bagchi AIR 2005 Cal 11
66.State of Maharashtra v Dr Praful B Desai AIR 2003 SC 2053
67.Bodala Murali Krishna v. Smt. Bodala Prathima 2007 (2) ALD 72
68.KK Velusamy v. N. Palanisamy
69.Shri P. Padhmanabh v. Syndicate Bank
70.Yahoo! Inc., a Delaware Corporation, Plaintiff-appellee v. La Ligue Contre
Le Racisme et L'antisemitisme, a French Association; L'union Des
Etudiants Juifs De France, a French Association, Defendants-appellants,
433 F.3d 1199 (9th Cir. 2006)
71.Balu Gopalakrishnan v. State of Kerala Kerala High Court, WP (C) Temp.
no. 84 (2020)
72.Data Protection Commissioner v. Facebook Ireland Limited and
Maximillian Schrems

Cases on Digital Evidence

1. Arun Pandit Rao Khotkar v. Kailash Khushan Rao decided on 14th July
2020
2. Shafi Mohammad v. State of Himachal Pradesh (2017)
3. Sanjay Singh Ramrao Chavan v. Dattatray Gulabrao Phalke (2015)
4. Jagdeo Singh v. The State & Ors (2015)
5. Anwar PV v. PK Basheer & Ors (2014) SC
6. State (NCT of Delhi) v. Navjot Sandhu (2005)SC 3820
7. State v. Mohd. Afzal (2003)
8. CBI v. Abhishek Verma (2009)SC
9. Dharamvir v. CBI (2008)
10.R M Malkani v. State of Maharashtra (1973)SC
11.Ram Singh & Ors. v. Col. Ram Singh
12.R. v. Maksood Ali
13.R v. Robson
14.Tukaram S Dighale v. Manitrao Shivaji Kokate
15.Tomaso Bruno & Anr. v. State of U.P