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High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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High Court of Karnataka Dismisses Writ Appeals Challenging TDS Provisions — Upholds Constitutional Validity of Sections 194C, 194J, and 206AA of Income Tax Act, 1961. The court held that the provisions are not arbitrary or discriminatory and that TRACES is a valid administrative mechanism.

The case involves a batch of writ appeals filed by various assessees, including individuals and companies, challenging the constitutional validity of ...

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High Court of Karnataka Allows Petition Under Section 11(6) of Arbitration and Conciliation Act, 1996 for Appointment of Arbitrator in Lease Dispute. Court Appoints Arbitrator Based on Arbitration Clause in Lease Deed Dated 22/11/2016.

The petitioner, Campus Students Communities Pvt Ltd, filed a petition under Section 11(6) of the Arbitration and Conciliation Act, 1996, seeking appoi...

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High Court Dismisses Revenue's Appeal in TDS Limitation Case Upholding Quarterly Computation. Limitation Period Under Section 201(3) of Income Tax Act, 1961 Runs Separately for Each Quarter from End of Financial Year in Which TDS Return Filed, Not Cumulatively Annually.

The appeal arose from an order of the Income Tax Appellate Tribunal, Pune dated 12 March 2018 concerning proceedings under Section 201(1) of the Incom...

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KAHC010319492023_1

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Supreme Court Allows State's Appeal, Upholds Constitutional Validity of Land Ceiling Provisions; Compensation at Fifteen Times Fair Rent Not Violative as Original Law Never Operative.

The State of Orissa appealed against the Orissa High Court judgment that declared Chapter IV of the Orissa Land Reforms (Amendment) Act 13 of 1965 unc...