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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Bombay High Court Upholds Industrial Tribunal Award Granting Grade Parity to Laboratory Assistants at Research Centre. Historical Parity and Similar Job Functions Justify Equal Classification Under Industrial Disputes Act, 1947.

The judgment involves two writ petitions filed by Hindustan Lever Limited and the Hindustan Lever Research Centre Employees' Union challenging an awar...

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Bombay High Court Allows Teacher's Claim for Old Pension Scheme in Aided Junior College. Petitioner appointed prior to cut-off date entitled to consideration under Full Bench judgment.

The petitioner, Ms. Anjali w/o Anil Tanksale, filed a writ petition before the Bombay High Court, Nagpur Bench, seeking the benefit of the Old Pension...

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Bombay High Court Quashes Education Officer's Order Directing Seniority Revision and Promotion After Petitioner Already Promoted — Education Officer Lacks Jurisdiction Under Rule 12 of MEPS Rules Once Promotion Is Granted.

The petitioner, Girish Suresh Jambhalikar, was appointed as an Assistant Teacher on 10.07.1995 in a school run by respondent No.3 Management. He posse...

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High Court of Bombay Dismisses Petition Challenging Arbitral Award in Joint Venture Dispute — No Grounds for Interference Under Section 34 of Arbitration and Conciliation Act, 1996. Court upholds arbitrator's findings on breach of joint venture agreement and rejection of counter claims as not perverse.

The petitioner, Development Corporation of Konkan Limited, a government company, filed a petition under Section 34 of the Arbitration and Conciliation...

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Bombay High Court Upholds Reinstatement and Back Wages for Employee Terminated Without Notice in Unfair Labour Practice Case. Employer's Failure to Prove Abandonment of Service and Non-Compliance with Section 25F of Industrial Disputes Act, 1947 Renders Termination Illegal.

The case involves a writ petition filed by Goodlass Nerolac Paints Limited under Article 226 of the Constitution of India challenging an award of the ...

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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...