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Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...

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Bombay High Court Allows Withdrawal of Criminal Appeal by Life Convict Nearing Release — Right to Appeal Can Be Waived Voluntarily. Appellant convicted under Section 302 IPC sought to withdraw appeal as he was likely to be released; court permitted withdrawal after ensuring voluntariness.

The appellant, Jafar Khaja Mainuddin Mulla, was convicted by the Additional Sessions Judge, Solapur on 24 May 2012 for the offence of murder under Sec...

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Madras High Court Acquits Accused in Murder Case Due to Unlawful Assembly and Common Objection Not Proved Beyond Reasonable Doubt. Conviction under Sections 302, 147, 148, 149 IPC Set Aside as Evidence Fails to Establish Membership of Unlawful Assembly or Common Object.

The case involves appeals against a conviction for murder and related offenses. The appellants were convicted by the II Additional Sessions Judge, Tir...

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High Court of Karnataka Allows Appeal in Property Injunction Case — Trial Court Erred in Dismissing Injunction Applications Without Considering Prima Facie Case and Balance of Convenience. Order 39 Rule 1 and 2 CPC — Court Held That Plaintiff's Possession and Title Must Be Protected Pending Suit.

The appellant, Smt. Jagadishwari, filed a Miscellaneous First Appeal under Order 43 Rule 1(r) of the Code of Civil Procedure, 1908 (CPC) against the o...

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High Court of Karnataka Dismisses Petitioners' Challenge to Land Acquisition for Road Widening Due to Delay and Laches. Acquisition Notification Under Section 4(1) of Land Acquisition Act, 1894 Upheld as Valid and for Public Purpose.

The case involves a batch of writ petitions filed by shop owners and residents of Byadagi town, Haveri district, challenging the land acquisition proc...