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Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...

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Madras High Court Dismisses Appeal Against Patent Refusal for Lack of Inventive Step and Enablement. Controller's order upheld as amended claims were not enabled and lacked inventive step under Patents Act, 1970.

The appellant, Caleb Suresh Motupalli, filed a patent application for an invention titled 'Necktie Persona-Extender/Environment-integrator and method ...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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Supreme Court Allows Appeals of Teachers Against University's Denial of Pay Revision - Held That Appointments Were Substantive, Not Temporary, and Teachers Were Entitled to Pay Revision from 01.01.1996

The case involves appeals by teachers of Mahatma Gandhi University's University College of Engineering, Thodupuzha, who were appointed as Lecturers ag...

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Bombay High Court at Goa Dismisses Petitions Challenging Termination of Veterinary Officers for Unauthorized Absence and Misconduct. Termination simpliciter under probation rules is valid and not punitive, and the petitioners were given adequate opportunity to explain their absence.

The case involves four writ petitions filed by 17 petitioners who were appointed as Veterinary Officers on probation by the Government of Goa. They we...

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Bombay High Court Allows Students' Petitions Against University for Denying Admission to M.Tech Course Despite Eligibility. University's Interpretation of Ordinance Held Arbitrary and Contrary to AICTE Norms.

The judgment concerns four writ petitions filed by students who were denied admission to the M.Tech course in Electronics Engineering at Shri Ramdeoba...