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Bombay High Court Allows Revenue's Appeal in Part in TDS Dispute Regarding Payments to Doctors by Hospital. Payments to doctors with fixed plus variable pay under written contracts treated as salary subject to TDS under Section 192 of Income Tax Act, 1961.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal, Pune...

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Supreme Court Adjudicates Appeals by Sahara Companies on SEBI's Regulatory Powers Over OFCDs. Case centers on Section 55A(b) Companies Act and compliance with DIP Guidelines for issuance of optionally fully convertible debentures.

The case involved two Sahara Group companies, Sahara India Real Estate Corporation Limited (SIRECL) and Sahara Housing Investment Corporation Limited ...

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Bombay High Court Quashes CBFC Cuts Imposed on Film on Drug Addiction; Holds Pre-Censorship Must Conform to Article 19(2) Reasonable Restrictions. State's Decision to Delete References to Punjab and Mutilate Content Violates Freedom of Speech Under Article 19(1)(a) of the Constitution.

The first petitioner, a film production company, sought a writ of certiorari to quash the decision of the Central Board of Film Certification (CBFC) w...

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Bombay High Court Dismisses Revenue Appeal in Income Tax Exemption Case for Charitable Trust. Tribunal's grant of exemption under Sections 10(33) and 10(38) for dividend and capital gains income of trust upheld as income not chargeable to tax.

The case involved an appeal by the Director of Income Tax (Exemptions) against an order of the Income Tax Appellate Tribunal (ITAT) dated 14th Novembe...

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Karnataka High Court Allows Online Liquor Delivery Platform in Excise License Dispute. The court held that the petitioner's order processing and delivery services do not amount to 'sale' under the Karnataka Excise Act, 1965, and quashed the Excise Commissioner's letter demanding a license.

The petitioner, Hip Bar Pvt. Ltd., is a company incorporated under the Companies Act, 2013, offering a semi-closed prepaid payment instrument (mobile ...

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High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...