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Gujarat High Court Quashes Eviction Order Against Ashram in Land Encroachment Case — Proceedings Vitiated for Violation of Natural Justice. City Mamlatdar's Order Under Section 61 of the Gujarat Land Revenue Code, 1879 Set Aside as Show-Cause Notice Not Served and No Opportunity of Hearing Given.

The petitioner, Sant Shri Asharam Ashram through its authorized signatory Rajeshkumar Shadilal Bharti, filed a writ petition under Article 226 of the ...

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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 considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

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High Court of Karnataka Dismisses Assessee's Appeal in Transfer Pricing Case — No Substantial Question of Law Found. The ITAT's findings on arm's length price for software development services were based on evidence and not perverse, hence no interference under Section 260-A of the Income Tax Act, 1961.

The assessee, M/s. Indigra Exports Pvt. Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

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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...