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Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...

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Bombay High Court Dismisses Petitions Challenging CAT Order Quashing Seniority List. Seniority of Direct Recruit Inspectors Cannot Be Antedated Over Promotees Without Following DoPT OM and Recruitment Rules.

The case involves a challenge to the seniority list dated 07.12.2021 and paragraph 7(iii) of DoPT OM dated 13.08.2021 by promotee Inspectors (Examiner...

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Bombay High Court Dismisses Petition by Maharashtra Industrial Development Corporation Challenging Reinstatement Order. Employer-Employee Relationship Established Despite Contractor System, Termination Held Unfair Labour Practice Under MRTU & PULP Act.

The petitioner, Maharashtra Industrial Development Corporation, challenged the order of the Industrial Court dated 17/9/1999, which reversed the Labou...

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Supreme Court Allows Appeal of Head Constables in Promotion Dispute — Rules 2010 Notified After Vacancy Cannot Deny Promotion. Educational Qualification for Promotion to ASI-Executive Must Be Possessed at Time of Promotion, Not Initial Appointment, Under 2008 Rules and Standing Order.

The case involves a dispute among Head Constables of the Andaman & Nicobar Police Department regarding promotion to the post of Assistant Sub-Inspecto...

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Bombay High Court Allows Educational Institutions' Petitions Against Refusal of No-Objection Certificates for Upgradation of Schools. The Court held that the State's policy of refusing NOC for rural schools was arbitrary and discriminatory, violating Article 14 of the Constitution.

The judgment involves a group of writ petitions filed by various educational societies and trusts (petitioners) against the State of Maharashtra and i...