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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Bombay High Court Directs Court Receiver to Evict Third Party from Suit Property in Port Trust Lease Dispute. Third party found in illegal occupation of building without any right, directed to be evicted with police assistance.

The Bombay High Court addressed a Court Receiver's Report seeking directions regarding a third party, Mr. Sahebrao Kadam, who was found occupying subs...

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Bombay High Court Allows Writ Petition Challenging Rejection of Exemption for Warehousing of Tea as Agricultural Produce under GST. Tea stored in 50 kg bags after standard processing is 'agricultural produce' eligible for exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

The petitioner, Nutan Warehousing Company Pvt. Ltd., is a company incorporated under the Companies Act, 1956, engaged in the business of warehousing, ...

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Bombay High Court Allows Refund of Premium Paid for FSI Exclusion in Town Planning Case — No Development Commenced, No Benefit Availed. The court held that retention of premium without providing any benefit amounts to unjust enrichment under the Maharashtra Regional and Town Planning Act, 1966.

The petitioners, Shri Prasad Pandurang Tapkir and Smt. Shakuntala Pandurang Tapkir, filed a writ petition challenging the order dated 15 February 2020...

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Bombay High Court Allows Landlord's Writ Petitions Against Appellate Court's Reversal of Eviction Obstruction and Mesne Profits Orders. The court held that an obstructor claiming through a tenant cannot resist eviction after a decree against the tenant, and mesne profits are independent of possession.

The case involves two writ petitions filed by the landlord, Udyavara R. Acharya and Ramadevi R. Acharya, against the respondent, Jugal Kishor Jagannat...

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Bombay High Court Allows Auction Purchaser's Petition Against Octroi Demand on Customs-Auctioned Goods. The court held that octroi liability on goods already stored in a warehouse and auctioned by Customs falls on the municipal corporation, not the purchaser.

The petitioner, M/s. DK Enterprises, was the successful bidder in a public auction conducted by the Commissioner of Customs, Mumbai, on 24 October 200...