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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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Madras High Court Allows Writ Appeal, Directs Revenue Recovery of Gratuity Award Under Payment of Gratuity Act, 1972 — Finality of Award Precludes Recalculation by Writ Court.

The appellant, S.Sivathanupillai, was a former employee of Arulmigu Parthasarathy Swamy Temple (4th respondent). The Joint Commissioner of Labour, Che...

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Gujarat High Court Dismisses Appeal by Electricity Company in Electrocution Death Case. Paschim Gujarat Vij Company Ltd. held liable for death due to high voltage in support wire of electric pole, affirming strict liability and compensation of Rs.6,30,000.

The case arises from an incident on 24 November 1993, when Deepakkumar J. Bhatt, while participating in a religious ceremony (Tulsi Vivah) in Village ...

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Gujarat High Court Partly Allows Appeal by Claimants in Motor Accident Claim Case — Enhances Compensation from Rs.7.71 Lakhs to Rs.12.33 Lakhs. Multiplier of 18 applied and 40% future prospects added for self-employed deceased aged 25 years under Section 166 of Motor Vehicles Act, 1988.

The present appeal was filed by the original claimants, who are the heirs and legal representatives of the deceased, against the judgment and award da...

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Gujarat High Court Dismisses Petition Seeking Declaration of Lapse of Land Acquisition Under Section 24(2) of RFCTLARR Act, 2013 — Petitioner Failed to Demonstrate Non-Compliance with Award or Possession Requirements.

The petitioner, Ramchandra Jamnadas Sadriwala, filed a writ petition before the Gujarat High Court seeking a declaration that the land acquisition pro...

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Gujarat High Court Directs District Collector to Execute Recovery Certificate in Favour of Workman Under Section 33(c)(1) of Industrial Disputes Act, 1947. Principal Employer Held Liable Under Section 21 of Contract Labour Act for Contractor's Failure to Pay Wages.

The petitioner, a workman employed by a contractor (Design Private Ltd.) at the Thermal Power Station of Gujarat State Electricity Corporation Ltd. (G...

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Gujarat High Court Allows Withdrawal of Compensation Amount in Workmen's Compensation Case — Labour Court's Rejection Set Aside. Claimant Entitled to Withdraw Deposited Compensation Under Workmen's Compensation Act, 1923.

The petitioner, Chetanbhai Kishorbhai Sindhvad, filed a claim under the Workmen's Compensation Act, 1923, before the Labour Court, Rajkot, in WC (NF) ...