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High Court Allows Writ Petitions, Quashes Caste Scrutiny Committee Order and Validates Thakur Scheduled Tribe Claim of Petitioners Under Article 226 of Constitution

The High Court allowed two Writ Petitions filed by Petitioners challenging the Caste Scrutiny Committee's order that invalidated their Thakur Schedule...

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High Court of Karnataka Allows Assessee's Appeal in Sales Tax Case — Revisional Order Set Aside for Violation of Natural Justice. Penalty under Section 8(3)(b) of CST Act, 1956 Quashed as Assessee Was Not Given Opportunity to Cross-Examine Driver of Vehicle.

The appellant, M/S Apotex Research Private Limited, an assessee under the Karnataka Value Added Tax Act, 2003, filed a Sales Tax Appeal under Section ...

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High Court of Karnataka Quashes Reassessment Orders Against Corporate Dealers in KVAT Cases; Holds Inter-Branch Transfers Not Taxable as Sale. Branch Registration Under Section 38(6) Does Not Create Separate Legal Personality for Levy of VAT.

The batch of writ petitions was filed by corporate entities, including M/s Wipro Enterprises (P) Ltd and M/s Chamundeshwari Build Tech Pvt. Ltd, chall...

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Bombay High Court Dismisses State's Petition Challenging Compassionate Appointment for Heirs of Employee Retired on Invalid Pension. Rule 80 Retirement and Exclusionary G.R. Held Arbitrary and Unconstitutional.

The case involves a challenge by the State of Maharashtra against an order of the Maharashtra Administrative Tribunal (MAT) allowing the original appl...

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High Court Upholds Quo Warranto Against Elected Adhyaksha of Zilla Panchayat on Ground of Caste Qualification. Court Directs Caste Verification Committee to Expedite Inquiry into Caste Certificate Validity.

These two intra-court appeals arose from the order dated 21.09.2017 passed by a learned Single Judge in W.P. No.106417/2016. The writ petition was fil...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Same Facts Already Considered During Original Assessment Under Section 143(3) — Held That Change of Opinion Does Not Justify Reopening.

The petitioner, Sanand Properties Pvt. Ltd., filed a writ petition under Article 226 of the Constitution challenging a notice dated 11 January 2011 is...

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Bombay High Court Allows Petitioner in Income Tax Reopening Case — Notice Under Section 148 Quashed as Beyond Four Years Without Failure to Disclose. Reopening of Assessment Based on Change of Opinion Held Invalid Under Section 147 of Income Tax Act, 1961.

The petitioner, Multiscreen Media Private Limited, a company engaged in providing audiovisual television software, films, events, and related activiti...