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Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

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Supreme Court Clarifies Scope of Merger Control Disclosure Obligations and Limits of CCI's Powers After Approval. The Court Emphasizes That CCI's Authority Must Be Traced to the Act and That Disclosure Must Present the Transaction in Substance.

The case arises from an appeal under Section 53T of the Competition Act, 2002, filed by Amazon.com NV Investment Holdings LLC before the Supreme Court...

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High Court of Bombay at Goa Examines Appeal Against BFAR Ruling on DDT Rate Under India-UK DTAA. Appellant Seeks Restriction of Dividend Distribution Tax to 10% Tax Treaty Rate on Dividends Paid to UK Parent Company.

The appellant, M/s. Colorcon Asia Pvt. Ltd., an Indian company and wholly owned subsidiary of Colorcon Limited, United Kingdom, filed an appeal under ...

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Bombay High Court Allows Eviction Suit Against MSEB in Rent Control Dispute — State Government Not the Tenant. The court held that MSEB was the tenant and the suit was maintainable, setting aside the concurrent decrees of the lower courts.

The petitioner, The Hong Kong & Shanghai Banking Corporation Limited (HSBC), filed a writ petition challenging the concurrent judgments of the Small C...

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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

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High Court of Bombay Heard Appeal Against Dismissal of Widow's Partition Suit. Court Examined Claim of Absolute Ownership Under Section 14(1) Hindu Succession Act and Entitlement Under Jamkhandi State Act.

The dispute pertained to the joint Hindu family estate of Sir Parshuram Bhau Patwardhan, the erstwhile ruler of Jamkhandi, who died in 1924. His secon...

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High Court of Bombay Hears Writ Petition Seeking Quashing of Order and Reference under Section 92BA(i) of Income Tax Act, 1961. Petitioner challenges classification of three transactions as Specified Domestic Transactions based on related party and expenditure definitions.

The petitioner, HDFC Bank Ltd., a banking company, filed a writ petition under Article 226 challenging an order and reference passed by the Assistant ...