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Madras High Court Allows Assessee in Tax Appeal on TDS Obligation for IPLC Payments — Payment for International Private Leased Circuits Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961, and No Tax Deduction at Source Required Under Section 195...

The appeal before the High Court of Judicature at Madras arose from an order of the Income Tax Appellate Tribunal, Chennai, confirming the revision under Section 263 of the Income Tax Act, 1961, for A...

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Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961....

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the assessment years 2002-2003 and 2003-2004, it filed retu...

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Karnataka High Court Examines Applicability of Forest (Conservation) Act, 1980 to Quarrying on Alleged Forest Land. Petitioner challenges communications requiring forest clearance certificate for quarry operations on government land in Survey No. 124, Hadonahalli Village, raising the question whether the land is forest land under the Act....

The petition was filed by a stone crushing firm challenging communications that interdicted its quarrying and crushing operations on the ground that the land fell within a forest area and required per...

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High Court of Karnataka Adjudicates Commercial Appeal Under Section 37 of Arbitration and Conciliation Act, 1996. The Appeal Questions the Upholding of Arbitral Award Granting Remuneration and Indemnity Under Reconstitution Deed of Partnership Firm....

The present Commercial Appeal under Section 13(1A) of the Commercial Courts Act, 2015 read with Section 37(1)(c) of the Arbitration and Conciliation Act, 1996 challenged the judgment of the LXXXIII Ad...

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Bombay High Court Allows Habeas Corpus Petition for Custody of Minor Child from Maternal Grandparents. Father's Right to Custody of Eight-Year-Old Daughter Upheld as Natural Guardian Under Hindu Minority and Guardianship Act, 1956, Section 6....

The petitioner, Sunil s/o Patiram Parteti, filed a criminal writ petition under Article 226 of the Constitution of India seeking a writ of habeas corpus for the custody of his minor daughter, aged eig...

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Bombay High Court Allows Writ Petition Recognizing Contractual Tenancy Under Bataipatra in Land Dispute. The court held that a Bataipatra executed in 2001 creates a valid contractual tenancy under Section 4-A of the Hyderabad Tenancy and Agricultural Lands Act, 1950, and set aside the orders of the lower authorities....

The case involves a dispute over land bearing Survey No. 235/B, admeasuring 2 Hectares 17 R, situated in Nilanga, Latur. The original petitioner, Vishwanath Dhondiba Davne (since deceased, represented...

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Bombay High Court Dismisses Appeal by ONGC Against Upholding of Arbitral Award in Contract Dispute. Interpretation of Contract Terms and Findings of Fact by Arbitral Tribunal Not Open to Challenge Under Section 34 of Arbitration and Conciliation Act, 1996....

The case arises from a commercial arbitration appeal filed by Oil and Natural Gas Corporation Ltd. (ONGC) against the judgment of a Single Judge of the Bombay High Court dated 17th October 2025, which...

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High Court of Bombay Adjudicates First Appeal Concerning Title to Mira Salt Works Lands and Validity of Revenue Authorities' Orders. Appeal raises questions on ownership under Bombay Tenancy and Agricultural Lands Act, 1948, and interpretation of Government of India Act, 1935, in the context of lands originally held under indenture of lease....

The First Appeal arises from the dismissal of Special Civil Suit No.771 of 2011 by the 7th Joint Civil Judge, Senior Division, Thane, on 13 April 2018. The appellant, Union of India through the Deputy...