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High Court Frames Charges Against Accused for Filing Frivolous Litigations; Supreme Court Dispenses with Trial in Contempt Case. Forum Shopping and Abuse of Process Held to Amount to Criminal Contempt Under Section 2(c) of Contempt of Courts Act, 1971.

The criminal contempt petition was filed by Hasham Investment and Trading Company Private Limited, Wipro Limited, and Azim Hasham Premji (complainants...

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High Court Dismisses Revenue's Appeal in Software Export Tax Exemption Case. ITAT's finding that assessee's software development services qualify as 'computer software' under Section 10B of Income Tax Act, 1961 upheld.

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 by the Income Tax Department (appellants) against the order dated 19.01.2...

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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...

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Supreme Court Allows Appeal of Taxpayer Against Non-Processing of Income Tax Returns and Refund Claims. Mandamus Issued to Process Returns Under Section 143(1) Within Four Weeks, Subject to Section 143(1D) and Section 241A of the Income Tax Act, 1961.

The appellant, Vodafone Idea Ltd. (formerly Vodafone Mobile Services Ltd), is a telecommunications company that filed income tax returns for Assessmen...