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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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High Court Quashes FIR Against Landowners in Cheating Case, Holds Civil Dispute Not Criminal. FIR Quashed as Civil Suit for Specific Performance Already Pending; No Criminal Intent Found Under Sections 406 and 420 IPC.

The dispute pertained to an agricultural land transaction where the accused persons had entered into a notarized agreement to sell dated 10th March 20...

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High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

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WRIT PETITION NO.19366 OF 2024

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Supreme Court Upholds Union of India in Section 17A Challenge — Prior Approval Requirement for Investigating Public Servants is Constitutionally Valid. Read Down to Mandate Independent Screening; Lokpal to Approve for Covered Public Servants.

The writ petition was filed by the Centre for Public Interest Litigation challenging the constitutional validity of Section 17A of the Prevention of C...