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KAHC030058312022_1

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© Image Copyrights Juris Services & Technology

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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Supreme Court Dismisses Civil Appeal in Property Dispute Involving Settlement Deeds and Limitation. Vested Interest Under Transfer of Property Act, 1882, Section 19 Upheld, with Suit Not Barred by Limitation Under Limitation Act, 1963, Article 65.

The dispute originated from a series of settlement deeds executed in 1947 and 1952 by Thayammal, involving property rights granted to her sons and dau...

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Supreme Court Upholds Exclusion of Unauthorised Absence from Qualifying Service for Pension in DTC VRS Cases. The court held that period of absence without authorisation cannot be counted towards qualifying service for pension under CCS (Pension) Rules, 1972, even if employee availed VRS.

The Supreme Court dismissed the appeal filed by the Delhi Transport Corporation (DTC) against the respondents, ex-employees who had availed of the Vol...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...