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Bombay High Court Dismisses Petition Challenging Rejection of TDS Refund Under Section 264 of Income Tax Act, 1961. Assessee Failed to Establish That Payments to Foreign Collaborator Were Not Royalty Under Section 9(1)(vi) Read with DTAA.

The petitioners, M/s BASF (India) Limited and Mr. P.A. Ramasamy, filed a writ petition challenging the order dated 28th February 2001 passed by the Co...

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Bombay High Court Dismisses Writ Petition Challenging Grampanchayat Resolution and Tahsildar's Order in Land Dispute. Court upholds validity of resolution and order, finding no violation of natural justice or statutory provisions.

The petitioners, twelve residents of Sangav, Taluka Kagal, District Kolhapur, filed a writ petition under Article 226 of the Constitution of India bef...

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Bombay High Court Hears Writ Petition Challenging Taxation of Alleged Shortfall in Share Premium Under Transfer Pricing Provisions. The Dispute Centers on Whether Chapter X of the Income Tax Act, 1961 Can Apply When No Actual Income Arises from the International Transaction.

The petitioner, Vodafone India Services Pvt. Ltd., a wholly owned subsidiary of a non-resident holding company, issued 2,89,224 equity shares at a pre...

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High Court Upholds Acquittal in Prevention of Corruption Case Due to Hostile Complainant and Plausible Defence. Foundational Facts of Demand and Acceptance Not Established as Complainant Admitted Receiving Full Entitlement and That Disputed Amount Was His Own Contribution.

This criminal appeal was filed by the State of Maharashtra through the Anti-Corruption Bureau against the acquittal of Anandrao Rajaram Patil, a Secti...

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Bombay High Court Quashes FIR Against Chief Officer in Idol Dumping Case — No Intent to Insult Religion Found. Section 295 IPC requires deliberate and malicious intention to outrage religious feelings, which was absent as the applicant acted in discharge of official duties.

The applicant, Dhondiba Irba Namwad, was the Chief Officer of Municipal Council, Khamgaon, District Buldhana. He filed a criminal application under Se...

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Bombay High Court Grants Anticipatory Bail to Foreign Nationals in NDPS Case — No Recovery from Petitioners, Only Co-accused Implicated. Petitioners not named in FIR and no contraband recovered from them, thus Section 37 NDPS Act bar not applicable.

The petitioners, foreign nationals from various countries including Tanzania, Iran, Gujarat, Mumbai, Tamil Nadu, and others, were implicated in a case...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Completed Contract Method Upheld. The court upheld the tribunal's decision allowing the assessee to adopt completed contract method for Assessment Year 1997-98 under Section 145 of the Income Tax Act, 1961.

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 dated 13.01....