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Karnataka High Court Division Bench Pronounces Judgment on Constitutional Validity of Karnataka Civil Courts (Amendment) Act, 2023 and Karnataka High Court (Amendment) Act, 2023. The Verdict on the Appeal and Connected Petition Remains Unstated in the Available Excerpt of the Judgment.

The Division Bench of the High Court of Karnataka at Bengaluru, comprising Chief Justice Vibhu Bakhru and Justice C.M. Poonacha, heard a writ appeal a...

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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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Bombay High Court Allows Retired Income Tax Commissioner's Petition for Full Pension and Retiral Benefits. Rule of 50% Deduction for Less Than 10 Years Qualifying Service Under Rule 49(2)(b) of CCS (Pension) Rules, 1972 Not Applicable to Petitioner Who Served Over 30 Years.

The petitioner, B.B. Rajendra Prasad, a retired Commissioner of Income Tax, filed a writ petition challenging the judgment of the Central Administrati...

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High Court of Bombay at Goa Allows Petition Under Article 227 and Section 482 CrPC Against Rejection of Application Under Section 145(2) of Negotiable Instruments Act — Right to Cross-Examine Complainant's Witnesses Cannot Be Denied

The petitioner, Kishor Biradmal Bhandari, filed a Criminal Writ Petition under Article 227 of the Constitution of India and Section 482 of the Code of...

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Bombay High Court Upholds Constitutional Validity of IGST Provisions in Challenge to Vires. Section 13(8)(b) and Section 8(2) of Integrated Goods and Services Tax Act, 2017 held valid and not ultra vires.

The judgment concerns two writ petitions challenging the vires of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017...

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Bombay High Court Allows Writ Petition in VSV Act Dispute — Directs Issuance of Correct Form No.3. Dispute over computation of tax arrears under Direct Tax Vivad Se Vishwas Act, 2020, where petitioner's declared amounts were not reflected in certificate.

The petitioner, Weber Hydraulics India Pvt. Ltd., filed a writ petition before the Bombay High Court challenging the issuance of a Certificate in Form...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...