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Bombay High Court Dismisses Insurance Company's Appeal in Motor Accident Claim. Insurer's Liability to Third Parties Not Affected by Violation of Permit Conditions Under Section 149(2) of Motor Vehicles Act, 1988.

The case involves two appeals filed by Oriental Insurance Company Limited against the judgment and award passed by the Motor Accident Claims Tribunal ...

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Madras High Court Answers Reference Against Assessee in Cenvat Credit Reversal Case for Exempted Goods. Supreme Court Precedent Requires Reversal Even When No Sale Involved Under Rule 57CC of Central Excise Rules, 1944.

The Commissioner of Central Excise, Salem filed a reference case under Section 35H(1) of the Central Excise Act, 1944, seeking an answer to a question...

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W.A.No.3582 of 2024

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Karnataka High Court Dismisses Telecom Companies' Appeals, Upholding Tax Deduction at Source Under Section 194H on Discounts to Distributors. Relationship Between Telecom Companies and Distributors Held to Be Principal-Agent, Making Discounts Liable as Commission for Tax Deduction Purposes.

Multiple telecom companies, including Bharti Airtel Limited, Vodafone Essar South Limited, and Tata Teleservices Limited, filed appeals under Section ...

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High Court of Bombay at Goa Examines Appeal Against BFAR Ruling on DDT Rate Under India-UK DTAA. Appellant Seeks Restriction of Dividend Distribution Tax to 10% Tax Treaty Rate on Dividends Paid to UK Parent Company.

The appellant, M/s. Colorcon Asia Pvt. Ltd., an Indian company and wholly owned subsidiary of Colorcon Limited, United Kingdom, filed an appeal under ...

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Supreme Court Allows State's Appeal in OAS Recruitment Case — No Right Accrues from Mere Recommendation. Mere recommendation for promotion does not confer a vested right; abolition of cadre and repeal of rules extinguishes any claim.

The Supreme Court allowed the appeals filed by the State of Orissa against the judgment of the Orissa High Court which had directed the State to conve...

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Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...