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Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case — Royalty on Bad Debts Not Deductible Without Actual Sales. ITAT erred in deleting disallowance of royalty paid on bad debts where software did not work, as no sale occurred.

The case involves an appeal by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appel...

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Bombay High Court Allows Petitioner to Participate in eReverse Auction in Tender Dispute with Rashtriya Chemicals & Fertilizers Limited. Court grants interim status quo enabling petitioner to raise bills at proportionate rate pending final consideration of tender.

The petitioner, M/s. S. Mohan Singh Bhatiya, a registered partnership firm, filed a writ petition under Article 226 of the Constitution of India befor...

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Bombay High Court Allows Refund of Octroi on Computer Software in Classification Dispute. Software Held to Be Separate Goods from Hardware Under Bombay Municipal Corporation Act, 1988 and Octroi Rules.

The petitioner, Tata Information Systems Ltd. (now IBM Global Services India Private Limited), was engaged in the manufacture, import, sale, and marke...

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Supreme Court Dismisses Challenge to NLSIU's Separate Admission Test NLAT — Upholds University's Autonomy in Admission Process. NLSIU's decision to conduct its own entrance exam for 2020-21, deviating from CLAT, was held to be within its statutory powers under the NLSIU Act, 1986, and not arbitrary.

The judgment arises from a public interest writ petition filed under Article 32 of the Constitution of India by Rakesh Kumar Agarwalla, father of a st...

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Bombay High Court Dismisses Petitioner's Challenge to Tender Award in Octroi Computerization Contract. Court upholds tender committee's evaluation of bidder's experience under Clause 18.5 of tender document, finding no arbitrariness.

The petitioner, Vidarbh Infotech Private Limited, filed a writ petition under Article 226 of the Constitution of India challenging the decision of Pun...

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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...