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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Supreme Court Upholds Division Bench Order in AIADMK Internal Dispute — Interim Injunction Denied for Party Meetings. Court holds that temporary injunction in political party affairs requires strict compliance with CPC principles and balance of convenience.

The Supreme Court disposed of a batch of appeals arising from interim orders in civil suits concerning the internal management of the All India Anna D...

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Supreme Court Dismisses Appeal in Property Dispute Over Execution of Decree — Doctrine of Merger and Extension of Time Under Section 148 CPC Upheld. Executing Court's Power to Extend Time for Deposit of Advance Money Not an Alteration of Decree When Appellate Court Did Not Fix Time Limit.

The present appeal arises from a property dispute concerning 'A' and 'B' schedule properties in Pondicherry. The appellant entered into a sale agreeme...

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Supreme Court Dismisses Appeal of Bus Owner in Motor Accident Claim — Owner Held Liable for Compensation Due to Invalid Permit and Route Violation. Concurrent findings of fact that vehicle was plied without valid permit and on unauthorized route upheld; no interference warranted.

The appeal arose from a motor accident claim where the deceased, a 24-year-old Managing Director of a company, died in a collision with a bus owned by...

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Bombay High Court Hears Interim Injunction Application in Copyright Infringement Suit Concerning Digital Music Platform’s Use of Sound Recordings. The Court Examines Defenses of Fair Use and Statutory License Under Sections 52 and 31-D of the Copyright Act, 1957.

The present proceeding arose from two commercial IP suits filed by Tips Industries Ltd. (plaintiff) against Wynk Music Ltd. and another (defendants) b...

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High Court of Karnataka Dismisses Appeal in Execution Proceedings — Upholds Rejection of Application to Set Aside Auction Sale Under Order 21 Rule 90 CPC. Judgment-Debtor Failed to Prove Material Irregularity or Substantial Injury from Alleged Inadequacy of Price.

The case arises from execution proceedings in Ex. No. 73/2004 pending before the Civil Judge (Sr. Dn.), Chickmagalur. The appellants, who are the lega...