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Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

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"Supreme Court Affirms Need for Minority Establishment in AMU’s Minority Status Dispute" AMU’s Minority Status Under Scrutiny: Establishment by Legislature Versus Minority Founding Rights

The Supreme Court judgment in Aligarh Muslim University v. Naresh Agarwal & Ors. primarily deals with the issue of minority rights in education, f...

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High Court of Karnataka Allows Appeal in Partnership Dispute — Sets Aside Appellate Decree for Non-Compliance with Order 41 Rule 31 CPC. Failure to Frame Points for Determination and Provide Independent Reasoning Renders Appellate Judgment Unsustainable.

The appellant (defendant) challenged the judgment of the II Additional Civil Judge (Sr. Dvn.) Hubballi in RA No.126/2004 dated 12.12.2006, which rever...

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Bombay High Court Dismisses Petition Challenging Arbitral Award in Car Parking License Dispute. Clause 15 of License Agreement Permitted Change of Location Without Compensation, and No Evidence of Loss Was Found.

The petitioner, Garuda Aviation Services Pvt. Ltd., was granted a license by the Airport Authority of India (AAI) to operate a car parking facility at...

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Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...