Search Results for "double taxation"

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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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Supreme Court Upholds Convictions and Reverses Acquittals in Political Rivalry Murder Case — Witness Testimony and Recoveries Sufficient to Sustain Convictions Under Sections 302, 148, 460 IPC and Section 3 Explosives Substances Act.

The case arises from a political rivalry between CPI(M) and NDF members. On 17.07.2002, an altercation occurred between the deceased (CPI(M)) and A-3 ...

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Supreme Court Allows Appeal in Electricity Duty Case Due to Statutory Interpretation. Levy Under Bihar Electricity Duty Act 1948 Not Applicable as Supply Was to Licensee, Not Consumer as Defined Under Sections 2(b) and 2(ee).

The appeal arose from a judgment of the Patna High Court dated 18 September 2017, which declined to entertain a writ petition filed by the appellant, ...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Payment to Non-Resident Employees Held as Salary, Not Business Income. Section 28(va) of Income Tax Act, 1961 does not apply to employment-related payments.

The appeal was filed by the revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated...

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Bombay High Court Allows Appeal of Non-Resident Company in Tax Case, Holds That 'Assessee Aggrieved' Includes Any Party Adversely Affected by CIT(A) Order Under Section 253(1) of Income Tax Act, 1961. The Court set aside the Tribunal's dismissal on maintainability and remanded for merits.

The appellant, M/s. Maersk BV (formerly Nedlloyd BV), a company incorporated in the Netherlands and tax resident there, was engaged in operating ships...