computer, computer system or computer network,-
(a) accesses or secures access to such computer, computer system or computer network 46 [or computer resource];
(b) downloads ... computer, computer system or computer network and are intended for use in a computer, computer system or computer network;
(iii) "computer virus" means
computer, computer system or
computer network,-
(a) accesses or secures access to such computer,
computer system or computer network [or computer
resource];
(b) downloads, copies ... computer,
computer system or computer network and are
intended for use in a computer, computer system or
computer network;
(iii) "computer virus" means
basis that print out taken from the virus
affected seized computers were not the regular books of accounts of the
assessee firm and as requested ... print outs. Since cash payment files were
damaged due to virus in the computer and cash payments were not found
charge ofa computer, computer system or computer network,--
(a) accesses of secures access to such computer, computer system or computer
network [or computer resource ... computer,
computer system or computer network and are intended for use in a computer,
computer system or computer network;
Gil) --"computer virus" means
virus in the computer
system. Once the computer system is booted, the
Antivirus Software begins the function of
detecting the virus ... which continues till the time
the computer system remains booted. The
computer system only displays a message that
viruses existed and that they have been
computer,
computer system or computer network (or computer
resource);
(b) downloads, copies or extracts any data, computer
database or information from such computer, computer
system ... computer, computer system or computer
network and are intended for use in a computer, computer
system or computer network;
(iii) "computer virus" means
computer, computer system or computer network,- (a) accesses or secures access to such computer, computer system or computer network or computer resource; (b) downloads, copies ... computer, computer system or computer network and are intended for use in a computer, computer system or computer network; (iii) "computer virus" means any computer
The Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016
UNION
appeal before us. The Ld. AR submitted that
due to virus infection in the computer system, the data got erased and no back
up date ... filing the return
of income was due to damage to computer system due to virus infection which is
a reasonable cause as prescribed
oswpl-9792-2023++J-F-GSPatelJ.pdf
(ix) contains software virus or any other computer
code, file or program designed to interrupt,
destroy or limit ... offence,
or is insulting other nation;
(viii) contains software virus or any other
computer code, file or program
designed to interrupt, destroy or limit
