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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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KAHC010211662021_1

Background: The case involves multiple writ petitions filed under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka...

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Bombay High Court Dismisses Summary Suit for Recovery Based on Dishonoured Cheque Due to Material Alteration. Cheque with discrepancy between figures and words held to be materially altered under Section 87 of Negotiable Instruments Act, 1881, rendering it void against the drawer.

The plaintiff, Suneel Dattatraya Mogre, filed a Commercial Summary Suit against the defendant, Prabhakar Baburao Thorat, seeking a decree for Rs.2,25,...

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Bombay High Court Dismisses Petition Challenging Demolition of Structure in Eco-Sensitive Zone. Construction in Prohibited Area Without Valid Permission Violates Environment Protection Act and CRZ Notification.

The petitioners, M/s. Sai Pushp Enterprises and Yogesh Govind Puranik, filed a writ petition challenging the demolition of their structure by the Than...

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Bombay High Court Dismisses Decree Holders' Execution Petitions in Rent Control Case — Payment of Balance Amount After Decree Renders Execution Infructuous. Conditional Decree for Possession Cannot Be Executed Once Arrears Are Paid Under Section 47 CPC.

The petitioners, decree holders, filed two writ petitions challenging a common order dated 28.4.2005 passed by the Executing Court in Special Executio...

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Bombay High Court Dismisses Petition by Krishi Vigyan Kendra Challenging Labour Court Order of Reinstatement with Back Wages. Employee's Resignation Not Voluntarily Made and Not Accepted by Employer, Hence No Cessation of Employment.

The petitioner, Krishi Vigyan Kendra, challenged the judgment of the Labour Court dated 08/12/2009 partly allowing Complaint (ULP) No.41/2005 filed by...