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Bombay High Court Dismisses Petition by Aakash Educational Services Limited Challenging Arbitral Award — Court Upholds Arbitral Tribunal's Findings on Factual Issues and Contract Interpretation Under Section 34 of the Arbitration and Conciliation Act, 1996.

The petitioner, Aakash Educational Services Limited, filed two writ petitions under Section 34 of the Arbitration and Conciliation Act, 1996 challengi...

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High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.

The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...

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Bombay High Court Dismisses Third Party Claim in Execution Proceedings — ING Bank N.V. Fails to Prove Ownership of Attached Flat. Claim under Section 47 CPC and Order XXI Rules 58 and 64 rejected as bank did not establish that the flat was not owned by judgment debtor.

The case involves a Chamber Summons taken out by ING Bank N.V., a third party, under Section 47 read with Order XXI Rules 58 and 64 of the Code of Civ...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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High Court of Karnataka Dismisses Appeal Challenging DICGC Act Provisions in Cooperative Bank Deposit Insurance Dispute. Sections 18A(5) and 21(3)(4) of the Deposit Insurance and Credit Guarantee Corporation Act, 1961, held constitutional and not arbitrary.

The appellant, Sri G.K. Gururaja Rao, Secretary of Sri Guru Raghavendra Sahakara Bank Niyamitha, filed a writ petition under Article 226 of the Consti...

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High Court of Judicature at Bombay Aurangabad Bench Hears First Appeals Against Common Decree in Two Special Civil Suits; Dispute Involves Recovery for Liquor Supplies and Refund of Security Deposit, Raising Issues of Adjustment, Burden of Proof, and Competency to Sue

These three first appeals under Section 96 of the Code of Civil Procedure, 1908 arise from a common judgment dated 11-10-1999 by the 4th Joint Civil J...