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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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High Court of Karnataka Quashes Criminal Proceedings in Dowry Harassment Case Due to Settlement Between Parties. Court Allows Compromise in Non-Compoundable Offences Under Section 482 CrPC to Secure Ends of Justice.

The petitioners, including the husband and his relatives, filed two criminal petitions under Section 482 of the Code of Criminal Procedure, 1973, seek...

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High Court of Karnataka Quashes SC/ST Commission Order in Service Dispute — Commission Exceeded Jurisdiction by Directing Promotion and Seniority. Held that the Commission under the SC & ST (Prevention of Atrocities) Act, 1989 cannot adjudicate service matters or direct promotions.

The petitioner, Sri M.B. Siddalingaswamy, a Scheduled Caste employee working as Superintendent in the Department of Pre-University Education, Karnatak...

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High Court of Karnataka Dismisses PIL Challenging Postponement of Local Body Elections Due to COVID-19. Court Upholds State Election Commission's Discretion to Postpone Elections Under Article 243U of Constitution and Karnataka Panchayat Raj Act, 1993, Finding No Arbitrariness in Decision.

The petitioners, five individuals, filed a Public Interest Litigation (PIL) before the High Court of Karnataka at Bengaluru, challenging the decision ...

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High Court of Karnataka Dismisses Petition to Quash Criminal Proceedings in Dowry Harassment Case Due to Non-Prosecution. Petition under Section 482 CrPC for quashing of FIR under Sections 498A, 506 IPC and Sections 3, 4 Dowry Prohibition Act, 1961 dismissed as counsel for petitioners absent.

The petitioners, Syed Asif Ali and Syed Iqbal, filed a Criminal Petition under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing o...

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High Court of Karnataka Directs Expeditious Disposal of Sessions Case in Murder Trial — Petitioner Seeks Speedy Trial Under Section 482 CrPC. Court directs Sessions Court to dispose of S.C.No.18/2016 for offences under Sections 302, 201, 120-B read with 34 IPC as expeditiously as possible.

The petitioner, Mohan Kumar @ Vinaya Kumar @ Kotthi, filed a criminal petition under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) before...

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High Court of Karnataka Dismisses Insurance Company's Appeal in Motor Accident Claim — Upholds Compensation of Rs.19,30,000 for Death of Ganeshan. Negligence of Driver of Insured Vehicle Established, and Insurer Liable to Pay Compensation Under Motor Vehicles Act, 1988.

The appeal was filed by the Regional Manager of National Insurance Company Limited against the judgment and award dated 22.09.2016 passed by the IX Ad...