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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Bombay High Court Allows Revenue's Appeal in Rental Income Classification Case. Rental income from leasing unsold units of a commercial complex constructed by a real estate developer is assessable as business income, not income from house property.

The case involves multiple appeals filed by the Commissioner of Income Tax against the common order of the Income Tax Appellate Tribunal (ITAT) which ...

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Bombay High Court Allows Appeal in Motor Accident Claim — Insurance Company Held Liable Despite Alleged Breach of Policy Terms. Owner Not Required to Pay Compensation Where Insurance Company Failed to Prove That Vehicle Was Carrying Hazardous Goods at Time of Accident.

The case arises from a motor accident claim where the appellant, Vijay Arvind Pore, the owner of the offending truck, challenged the order of the Moto...

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Bombay High Court Dismisses Revision Applications by Partners of Unregistered Firm in Cheque Dishonour Case. Term 'Firm' in Section 141 of Negotiable Instruments Act, 1881 Includes Unregistered Firm, Allowing Prosecution of Partners for Vicarious Liability.

The case involved two criminal revision applications filed by Satheesan Kuttappan and Satyaseelan Kuttappan against P.P. Sudhakaran and the State of M...

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High Court of Karnataka Allows Enhancement of Compensation in Workmen's Compensation Case — Insurance Company's Appeal Dismissed. Court holds that Commissioner's assessment of disability and loss of earning capacity must be based on medical evidence and not on mere guesswork.

The case involves two appeals arising from a common judgment of the Labour Officer and Commissioner for Workmen Compensation, Davanagere, dated 19.08....

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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Contributory Negligence of Deceased. The Court apportioned liability 50:50 between the car driver and the truck driver, reducing the insurer's liability from full award to 50%.

The case arises from a motor accident claim filed by the legal representatives of a deceased pillion rider. The deceased was riding pillion on a motor...