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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 Restores Summary Suits Dismissed for Want of Prosecution, Imposing Costs for Non-Compliance with Directions. Non-Resident Indian Plaintiffs' Explanation of Travel Commitments Accepted as Sufficient Cause for Restoration.

The plaintiffs, Nakul Arun Jagjivan and Nayan Arun Jagjivan, filed summary suits against Ram V. Tyagrajan and another defendant, claiming recovery of ...