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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Payment to Non-Resident Employees Held as Salary, Not Business Income. Section 28(va) of Income Tax Act, 1961 does not apply to employment-related payments.

The appeal was filed by the revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated...

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Supreme Court Dismisses Appeal in HR & CE Act Case — Bagyammal Trust Held to be a Specific Endowment. Deed of Settlement dated 4 June 1926 created a public charitable trust for temple purposes, falling under Section 6(19) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959.

The appeal arose from a judgment of the Madras High Court which reversed the trial court's decree in favor of the appellant. The appellant, W. N. Alla...