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High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance held not liable for TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...

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WRIT PETITION NO.4520 OF 2014

The writ petitions challenged the constitutional validity and propriety of a notification dated January 29, 2014, issued by the Finance Department of ...

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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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Bombay High Court Allows Reference in Favor of Dealer in Sales Tax Case Regarding Packing Materials Used in Exports. Purchase Tax Not Leviable on Packing Materials Sold Along with Exported Goods Under Section 14 of Bombay Sales Tax Act, 1959.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...

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Bombay High Court Upholds Regulation 6 of 2023 Regulations Requiring Separate Land Ownership for Medical College and Hospital. Regulation 6 is held intra vires the NMC Act and not violative of Articles 14 and 19 of the Constitution.

The petitioners, Ajeet Seeds Private Limited and its Dean Dr. Kananbala Yelikar, filed a writ petition under Article 226 of the Constitution of India ...

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Bombay High Court Acquits Accused in Criminal Breach of Trust and Cheating Case Due to Lack of Evidence. Conviction under Sections 409, 420, 468, 471, 477-A IPC Set Aside as Prosecution Failed to Prove Entrustment, Deception, or Forgery Beyond Reasonable Doubt.

The appellant, Suresh Damodar Kagane, was the original accused no.1 in Special Case No.2 of 1988 before the Learned Special Judge, Solapur. He was con...

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High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A and Capital Expenditure on Bridge Construction. Tribunal's findings that no expenditure was incurred for earning dividend income and that bridge contribution was revenue expenditure upheld.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal, Panaji Bench, which had partly a...