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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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High Court of Karnataka Examines Quashing of Cheque Dishonour Proceedings for Lack of Specific Averments Under Section 141 NI Act. Directors Contend Complaints Merely Name Them Without Alleging Active Role in Day-to-Day Affairs.

The case concerns multiple criminal petitions filed by Kavitha Chopra and Dhirendra Chopra, directors of OSIA Hyper Retail Limited, seeking to quash p...

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High Court of Karnataka Hears Batch of Writ Petitions Challenging Karnataka Administrative Tribunal Order in Transport Department Recruitment Dispute. The Petitions Seek to Quash the Tribunal's Order on Grounds of Illegality.

This batch of writ petitions arose from proceedings before the Karnataka Administrative Tribunal (KAT). The petitioners, numerous individuals, challen...

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Karnataka High Court Examines Writ Petition Challenging Conduct of Elections to Karnataka Medical Council. Preliminary Objections Based on Estoppel and Availability of Alternative Remedy Raised Under Karnataka Medical Registration Act, 1961.

The petitioner, a registered member of the Karnataka Medical Council, filed a writ petition under Articles 226 and 227 of the Constitution challenging...

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Bombay High Court Dismisses Petitions Challenging Minimum Marks Criteria for Reserved Category Candidates in PG Agricultural Admissions. Clause 2.1.1 of Prospectus Requiring 55% Aggregate Marks Without Relaxation is Held Valid and Not Discriminatory.

The case involved four writ petitions filed by candidates from OBC, NT, and ST reserved categories who had been denied admission to the Post Graduate ...

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High Court of Karnataka Allows Second Appeal in Execution Petition — Limitation for Appeal Under Section 100 CPC Not Applicable to Orders Under Order 21 Rule 32 CPC. First Appellate Court Directed to Consider Condonation of Delay Application on Merits Before Dismissing Appeal as Time-Barred.

This second appeal was filed by the decree-holder in HRC 4/78 against the rejection of his execution petition in Exn.P.162/90 and the judgment of the ...