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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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Bombay High Court Allows Appeal in Specific Performance Suit — Agreement to Sell Not Proved as Concluded Contract. Document lacking vendor's signature and containing incomplete terms cannot be enforced under Section 16(c) of the Specific Relief Act, 1963.

The appellants (original defendants) challenged the trial court's decree for specific performance of an alleged agreement to sell dated 1st October 20...

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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Bombay High Court Allows Appeal in Motor Accident Claim for Businessman with 50% Disability. Compensation enhanced from Rs. 3,50,000 to Rs. 9,27,000 by applying correct multiplier of 18, adding future prospects, and not deducting personal expenses.

The appellant, Ramchand Kishnani, a businessman aged 42, filed a claim petition under Section 166 of the Motor Vehicles Act, 1988, seeking compensatio...

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Bombay High Court Allows Teacher's Petition Against Termination in MEPS Act Case — School Tribunal Erred in Holding Appointment as Temporary. Appointment Approved by Education Officer Creates Deemed Permanent Status Under Section 5(1) of MEPS Act, 1977.

The petitioner, Sharda Nandeshwar, was appointed as an Assistant Teacher by the respondent-management of Mahatma Jyotiba Phule Vidyalaya, Bhandarbodi,...

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Bombay High Court Allows Petition for Residence Certificate for Medical Seat in Union Territory Quota. Petitioner established 15-year residence in Dadra and Nagar Haveli through birth, education, and parents' employment.

The petitioner, Imran Shaikh, born on 12 September 1987 in Kilvani village, Dadra and Nagar Haveli, sought a certificate of 15 years' residence to cla...

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Bombay High Court Allows Writ Petition Challenging Invalidation of Scheduled Tribe Certificate for Migrant from Gujarat. Dhodia Tribe Recognized in Both States; Migration Does Not Disentitle Benefits in Maharashtra.

The Petitioner, Bankimchandra Makanbhai Patel, claimed to belong to the Dhodia tribe, which is recognized as a Scheduled Tribe under Article 342(1) of...