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Supreme Court Quashes High Court's Retrospective Enhancement of Retirement Age in Service Regulations Case. High Court Exceeded Judicial Review Limits by Ordering Retrospective Effect from 2002 for Age Enhancement Under UP Industrial Area Development Act, 1976 and NOIDA Regulations, 1981.

The dispute arose from the enhancement of the retirement age for employees of the New Okhla Industrial Development Authority (NOIDA) from 58 to 60 yea...

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Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...