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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Bombay High Court Upholds Levy of Fees on Transporters and Traders Under Essential Commodities Act for Maintenance of Public Distribution System. The court held that the levy under Section 3(3)(f) of the Essential Commodities Act, 1955 is a valid regulatory fee and not a tax.

The judgment involves multiple writ petitions and civil applications challenging the levy of fees on transporters and traders under the Maharashtra Es...

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High Court of Karnataka Dismisses Insurance Appeals in Motor Accident and Workmen Compensation Cases — Upholds Awards for Injured Driver and Deceased Victim's Dependents. Insurer's Liability Affirmed Despite Alleged Policy Violations and Lack of Driving License.

The High Court of Karnataka at Dharwad disposed of a batch of miscellaneous first appeals filed by insurance companies against awards of compensation ...

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Gujarat High Court Allows Appeal in Workmen Compensation Case — Employer Not Liable for Accident Caused by Employee's Own Negligence. The court held that the accident did not arise out of and in the course of employment as the deceased driver was not on duty at the time of the accident.

The present First Appeal was filed by the original defendant, Faridaben Naruddinbhai Jambughodawala, challenging the judgment and award dated 20.10.20...

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Appellant Appeals Compensation Award -- High Court Limits Insurer Liability to Indemnity Terms -- Medical Expenses and Interest Excluded Under Policy Conditions in Employees Compensation Act Case

The Divisional Manager of Appellant Company appealed against a compensation award that held the insurer liable for medical expenses and interest under...

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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim Case Due to Lack of Negligence Proof. Claimants Failed to Establish Rash and Negligent Driving by Truck Driver, Resulting in Setting Aside of Tribunal's Award.

The appeal was filed by the Oriental Insurance Company under Section 173 of the Motor Vehicles Act, 1988, challenging the judgment and award dated 3.1...

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Bombay High Court Dismisses Appeal Against Refusal to Enforce Foreign Arbitral Award Under Section 50(1)(b) of Arbitration & Conciliation Act, 1996 — Award Not Binding on Non-Signatory Respondents as They Were Not Parties to Arbitration Agreement.

The appellant, Integrated Sales Services Limited (ISSL), a Hong Kong company, entered into a Representation Agreement on 18th September 2000 with DMC ...

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Bombay High Court at Aurangabad Hears Letters Patent Appeal Against Dismissal of Review in Kulkarni Watan Land Regrant Case. Decides on Rights of Purchaser Versus Successors of Original Watandar Under Bombay Paragana and Kulkarni Watans (Abolition) Act, 1950.

The dispute involved lands bearing Survey Nos. 135 and 144 at Jamda, Jalgaon, originally held as Kulkarni Watan. In 1944, the vendor Ramchandra Tembul...