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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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High Court of Gujarat Dismisses Employer's Appeal in Workmen's Compensation Case — Employer Failed to Disprove Employment Relationship and Negligence. Commissioner's award of compensation, penalty, interest, medical expenses, and costs under Employees' Compensation Act, 1923 upheld.

The present appeal was filed by the Chief Officer, Bhanvad Municipality, under Section 30 of the Employees' Compensation Act, 1923, challenging the ju...

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High Court of Madras Considers Interplay of Section 40A(7) and Section 43B for Deduction of Gratuity Provision. The Court Examined Whether Specific Provision Overrides Requirement of Actual Payment, but Final Verdict Not Available in Provided Excerpt.

The case concerned an appeal by the assessee, a manufacturer of specialty chemicals, against the disallowance of a provision for gratuity of Rs.31,24,...

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Bombay High Court Addresses Section 11 Application for Appointment of Arbitrator; Validity of 20% Claim Cap Clause Under Scrutiny. The Court Examines Whether a Contractual Condition Limiting Arbitration to Claims Not Exceeding 20% of Contract Value Is Arbitrary and Discriminatory.

The dispute arose from a contract dated 7 May 2018 between a contractor and the Central Railways for the preparation of design and structural drawings...

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COMMERCIAL EXECUTION APPLICATION (Lodging) NO.2701 OF 2018

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High Court of Karnataka Adjudicates Writ Petition Challenging Reopening of Assessment Under Sections 147/148 of Income Tax Act, 1961. Petition Contended That Reopening Was Barred by Limitation and Without Jurisdiction; Court Examined the First Proviso to Section 147 and the Requirement of Full Disclosure.

The petitioner, a company engaged in software development and providing services to foreign clients, challenged the reopening of its assessment for th...