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Karnataka High Court Dismisses Petitions Challenging Service Tax on Renting of Hotels and Restaurants. Sub-clauses (ZZZZV) and (ZZZZW) of Section 65(105) of Finance Act, 1994 as amended by Finance Act, 2011 held to be within legislative competence of Parliament.

The case involves three writ petitions filed under Articles 226 and 227 of the Constitution of India before the Karnataka High Court. The petitioners ...

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Supreme Court Examines Validity of Uttar Pradesh Reservation in Promotion Rules Under Articles 16(4A) and 16(4B) of Constitution. Conflicting High Court Decisions on Requirement of Quantifiable Data for Backwardness and Inadequacy of Representation Lead to Appeals.

The case originated from a batch of civil appeals preferred by the U.P. Power Corporation Ltd. and the State of Uttar Pradesh challenging conflicting ...

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High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

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High Court of Karnataka Hears Petition Under Section 482 Cr.P.C. Challenging Discharge of Accused in Illegal Mining Case — Allegations of Fraudulent Mining Operations and Criminal Conspiracy Examined

The petitioner, an NGO, originally filed a writ petition before the Supreme Court of India under Article 32 of the Constitution seeking an investigati...

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Bombay High Court Permits Medical Termination Beyond 20 Weeks Under MTP Act's Section 5. Court Holds That Section 5 Not Restricted to Life-Threatening Cases, Encompasses Grave Injury to Health, and Lays Down Guidelines for Future Cases.

The Bombay High Court heard three writ petitions filed by pregnant women whose pregnancies had exceeded 20 weeks, seeking permission to undergo medica...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Supreme Court Allows Segregation of Trial for MLA Accused in Communal Violence Cases — High Court Order Quashed. Trial Court directed to file separate charge sheet and conduct separate trial for appellant under Section 528 BNSS, 2023.

The appellant, Mamman Khan, a sitting MLA from Ferozepur Jhirka constituency in Haryana, was arrayed as an accused in FIR Nos.149 and 150 both dated 0...