Search Results for "Royalty Charges"

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High Court of Bombay at Goa Hears Challenge to Royalty Rules Under MMDR Act. Petitioners Argue Notification and Amended Rule 64D Exceed Section 9(3) Powers.

These writ petitions arose out of challenges by various mining leaseholders in Goa to the notification dated 13 August 2009, the amendment to Rule 64D...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Transaction Charges. Transaction charges paid to stock exchanges are not fees for technical services under Section 194J of the Income Tax Act, 1961, as stock exchanges perform regulatory and administrative functions.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the assessment y...

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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 Dismisses Employer's Challenge to Arbitral Award Under Section 34 of Arbitration Act in Road Construction Contract; Upholds Contractor's Entitlement to Royalty Reimbursement Under Clause 14. Award Found Reasonable on Merits as Interpretation Consistent with Conduct and Corrigendum.

The dispute arose from a highway construction contract for Four Laning of Satara-Kolhapur on NH4. The petitioner, Maharashtra State Road Development C...

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Madras High Court Allows Assessee in Tax Appeal on TDS Obligation for IPLC Payments — Payment for International Private Leased Circuits Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961, and No Tax Deduction at Source Required Under Section 195

The appeal before the High Court of Judicature at Madras arose from an order of the Income Tax Appellate Tribunal, Chennai, confirming the revision un...

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Bombay High Court Quashes Penalty Orders for Unauthorized Minor Mineral Extraction Due to Violation of Natural Justice. Show cause notices and final orders under Section 48(7) and (8) of Maharashtra Land Revenue Code, 1966 set aside for non-compliance with principles of natural justice.

The petitioners, M/s. Royale Urbanspace and its partners, owned land bearing Survey No.44/1 at Mouje Borsheti, Taluka Shahapur, District Thane. In 201...

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Bombay High Court Dismisses Application for Compensation for Use of Flat Due to Non-Prosecution and Lack of Evidence. Applicants failed to establish liability of Respondent No.3 for royalty or compensation under company law.

The case involves a Company Application filed by Majid Ahmedbhai Oomerbhoy and others seeking compensation/royalty from Respondent No.3 for use of a f...