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Bombay High Court Dismisses Revenue's Appeal in TDS Classification Dispute. Storage Charges for Hiring Tanks Held to Be 'Work' Under Section 194C, Not 'Rent' Under Section 194I of Income Tax Act, 1961.

The case involves two appeals by the Commissioner of Income Tax (TDS) against a common order of the Income Tax Appellate Tribunal (ITAT) regarding the...

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High Court of Karnataka Quashes Service Tax Demand on Payment Aggregator Services for FY 2015-16. Services Provided by FIS Payment Solutions to Acquiring Banks for Settlement of Card Transactions Held Not Taxable as 'Business Auxiliary Service' Under Finance Act, 1994.

The petitioner, FIS Payment Solutions and Services India Private Limited, a company incorporated under the Companies Act, 1956, provides payment aggre...

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Bombay High Court Dismisses Petition to Quash Summons in Partnership Dispute — Allegations of Cheating and Criminal Breach of Trust Under Sections 420, 406 IPC. Court holds that prima facie case exists for trial, refusing to interfere with lower court orders.

The petitioners, Ramesh Dadarao Bagdure and Omprakash Satyanrayan Baheti, filed a Criminal Writ Petition before the Bombay High Court, Aurangabad Benc...

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High Court of Karnataka Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Disturbed Under Section 100 CPC. Court holds that no substantial question of law arises when findings are based on appreciation of evidence and concurrent.

The case involves a second appeal filed by the defendants (appellants) against the judgment and decree dated 12.4.2005 passed by the First Additional ...

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Bombay High Court Allows Writ Petition Challenging Denial of Drug Licence Based on Previous Licensee's Misconduct. Licensing Authority Must Consider Applicant's Own Suitability Under Drugs and Cosmetics Act, 1940 and Rules, 1945.

The petitioner, Namdev Genba Parthe, through M/s. Kulswami Medical & General Stores, applied for a retail drug licence from premises at 188, Ambedkar ...