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Bombay High Court Quashes FIR Against Two Brothers in IT Act Case — IPC Offences Not Maintainable in Light of Section 67 of IT Act. Non-obstante clause in Section 81 of IT Act overrides IPC for offences involving obscene electronic material, following Sharat Babu Digumarti v. Government (NCT of Delhi).

The petitioners, two brothers, filed a criminal writ petition seeking quashing of FIR No. 86 of 2018 registered at Shahupuri Police Station, Kolhapur,...

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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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Bombay High Court Dismisses Revenue's Appeal in Depreciation Rate Dispute for Electronic Circuit Board Manufacturer. Assessee manufacturing Electronic Circuit Boards held entitled to 40% depreciation as semi-conductor industry under Income Tax Act, 1961.

The case involves three tax appeals filed by the Commissioner of Income Tax against M/s. Titan Time Products Ltd., concerning the rate of depreciation...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Bombay High Court Grants Interim Injunction Against Trademark Infringement and Passing Off in Beer Product Dispute. Plaintiff's registered trademark 'HAYWARDS 5000' held to be deceptively similar to Defendant's 'COX 5001', warranting protection pending trial.

The plaintiff, Sabmiller India Limited, filed a suit seeking a permanent injunction against the defendant, Jagpin Breweries Ltd., for infringing its r...

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Bombay High Court Allows Appeal Against Rejection of Section 9 Application in Arbitration Dispute Over Television Serial Marketing Rights. Right of First Refusal Protected Pending Arbitration Under Section 9 of the Arbitration and Conciliation Act, 1996.

The appellant, UTV Software Communications Ltd., entered into an agreement with the respondent, Radaan Media Works Ltd., on 21 June 2001, under which ...

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High Court of Karnataka Quashes Information Commission Order Directing Disclosure of Notices Issued to Judges Under RTI Act — Notices Held to Be 'Personal Information' Exempt Under Section 8(1)(j) of RTI Act, 2005

The High Court of Karnataka allowed two writ petitions filed by the State Public Information Officer and Deputy Registrar (Establishment) of the High ...

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Bombay High Court Dismisses Appeal Against Interlocutory Injunction in Film Rights Dispute — Agreement for Commission and Overflow Payments Upheld as Prima Facie Valid.

The appeal arose from an order of a Learned Single Judge granting interlocutory relief in a suit concerning rights in the film 'Hum Hai Rahi Pyar Ke'....