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Bombay High Court Allows Petition Challenging Withholding Tax on Firm Function Services Paid to Non-Resident US Company. Payments for Central Administrative Support Services Held Not Taxable as Fees for Included Services Under Indo-US Tax Treaty.

The petitioner, McKinsey & Company, Inc. (United States), a non-resident company incorporated under US laws, is part of the McKinsey Group providing i...

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Bombay High Court Grants Anticipatory Bail to Accused in SC/ST Atrocities Case Due to Lack of Prima Facie Intent to Humiliate on Caste Basis. Alleged Incident of Road Rage and Abusive Language Not Sufficient to Attract Section 3(1)(r)(s) of SC & ST (Prevention of Atrocities) Act, 1989.

The appellant, Lahu Vitthalrao Bhosale, filed an appeal under Section 14-A of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act...

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Supreme Court Allows Appeals Against High Court Orders Interdicting Statutory Deemed Termination Under Section 5B of Mumbai Municipal Corporation Act. High Court Cannot Suspend Legal Fiction of Retrospective Termination for Failure to Submit Caste Validity Certificate Within Prescribed Period.

The Supreme Court considered two appeals arising from a common judgment of the Bombay High Court dated 02.04.2019, which had allowed writ petitions fi...

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Bombay High Court Dismisses Municipal Council's Petitions Against Labour Court Awards in Retrenchment Compensation Cases. Held that Section 25F of the Industrial Disputes Act, 1947 does not require a separate notice of retrenchment when the employee is already aware of the closure of the establishment.

The judgment involves a batch of writ petitions filed by the Municipal Council, Tirora, and its President against common orders passed by the Labour C...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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Supreme Court Examines Validity of Uttar Pradesh Reservation in Promotion Rules Under Articles 16(4A) and 16(4B) of Constitution. Conflicting High Court Decisions on Requirement of Quantifiable Data for Backwardness and Inadequacy of Representation Lead to Appeals.

The case originated from a batch of civil appeals preferred by the U.P. Power Corporation Ltd. and the State of Uttar Pradesh challenging conflicting ...