Sood provides a detailed taxonomy of cyber offenses. He distinguishes between crimes where the computer is the target (hacking, virus attacks) and crimes where the computer is the tool (phishing, identity theft, cyber stalking).
: Covers e-commerce, digital signatures, cybercrimes, and the intersection of traditional laws with the digital world. Cyber Law Simplified Vivek Sood Pdf
The IT Act protects computer resources . If you steal a physical laptop (the hardware), that is IPC Section 378 (Theft). If you delete data from that laptop (the intangible asset), that is Section 66 (Cyber offense). The book includes a famous court case illustrating this distinction. Sood provides a detailed taxonomy of cyber offenses