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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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Bombay High Court Quashes MCOCA Sanction Against Petitioner Due to Non-Application of Mind by Sanctioning Authority. Sanction Order Under Section 23(1) of MCOCA Set Aside as Authority Failed to Consider 'Continuing Unlawful Activity' Requirement.

The petitioner, Sagar Balasaheb Gaikwad, filed a writ petition before the Bombay High Court seeking quashing of the sanction order dated 27.11.2018 un...

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Bombay High Court Considers GST Liability on Royalty Payments to Court Receiver in Commercial Property Dispute. The Court Examines Whether Payments to a Court Receiver Under Order XL CPC Constitute Taxable Supply Under the CGST Act, 2017 and Whether GST Should be Discharged via Reverse Charge Mechanism.

The Bombay High Court, in a Court Receiver's Report arising from a commercial suit for recovery of possession of three shops used as a restaurant, exa...

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Bombay High Court Hears Interim Injunction Application in Copyright Infringement Suit Concerning Digital Music Platform’s Use of Sound Recordings. The Court Examines Defenses of Fair Use and Statutory License Under Sections 52 and 31-D of the Copyright Act, 1957.

The present proceeding arose from two commercial IP suits filed by Tips Industries Ltd. (plaintiff) against Wynk Music Ltd. and another (defendants) b...

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Supreme Court Allows State to Enhance Royalty/Dead Rent in Mining Leases Despite Absence of Express Clause. Statutory Provisions Under Section 15(3) of MMDR Act and Rules 10 and 21 of Punjab Minor Mineral Concession Rules, 1964 Impliedly Authorize Enhancement During Subsistence of Lease.

The Supreme Court considered two civil appeals arising from Special Leave Petitions filed by the State of Haryana against judgments of the Punjab and ...

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Bombay High Court Quashes Pune Municipal Corporation Resolution and Circular on Compounding Fees for Building Irregularities. Resolution Held Ultra Vires MRTP Act and BPMC Act as No Power to Levy Such Charges for Regularization Under Section 53(3).

The case involved three writ petitions filed under Article 226 of the Constitution of India before the Bombay High Court challenging a Resolution date...