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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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Supreme Court Upholds High Court Decision Striking Down Residence-Based Reservation in PG Medical Courses. Domicile or residence-based reservation in State Quota for Post Graduate Medical Courses violates Article 14 of the Constitution of India, as held in Saurabh Chaudri and Pradeep Jain.

The case arose from the Union Territory of Chandigarh, which has only one medical college, Government Medical College and Hospital, Chandigarh. The pr...

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Bombay High Court Holds Caste Certificate Must Be from Native Place Authority in Scheduled Tribe Claim Case. Full Bench Answers Reference Affirmatively, Overruling Niraj More's View on Jurisdictional Validity of Caste Certificates.

The case arose from a reference made by a Division Bench in Rajendra Thakur v. State of Maharashtra, which disagreed with the earlier Division Bench d...

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Bombay High Court Allows Writ Petition Seeking Interest on Refund of TDS Under Section 244A of Income Tax Act — Mandamus Issued for Payment of Interest on Delayed Refund. CBDT Communication Denying Interest Held Contrary to Statutory Provisions and Quashed.

The petitioner, M/s. Sunflag Iron & Steel Co. Ltd., a public limited company engaged in steel manufacturing, entered into an agreement with a German c...

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Bombay High Court Allows Writ Petition Challenging Invalidity of Scheduled Tribe Certificate — Affinity Test Not Sole Determinant. Old Documentary Evidence of 1918 and 1957 Outweighs Affinity Test Failure and Residence Objection.

The petitioner, Pandurang Sidram More (Bhat), challenged an order dated 29 August 2013 passed by the Schedule Tribe Certificate Scrutiny Committee, Ko...

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Bombay High Court Allows Writ Petition Challenging Invalidation of Scheduled Tribe Certificate for Migrant from Gujarat. Dhodia Tribe Recognized in Both States; Migration Does Not Disentitle Benefits in Maharashtra.

The Petitioner, Bankimchandra Makanbhai Patel, claimed to belong to the Dhodia tribe, which is recognized as a Scheduled Tribe under Article 342(1) of...

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Bombay High Court Allows Revenue Appeal in Gift Tax Case — NRI Gift in Srinagar Held Not Exempt Under Section 5(ii) of Gift Tax Act, 1958. Court finds transaction colourable as gift was made by NRI in Srinagar where Gift Tax Act was not applicable, but donor was not resident of Jammu and Kashmir.

The Revenue appealed against the order of the Income Tax Appellate Tribunal which had allowed the assessee's claim for exemption from Gift Tax under S...

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Bombay High Court Dismisses Petition Challenging Construction on Community Land in Orlim, Goa. Petitioners failed to establish any legal right or title over the suit property, and the challenge to the construction was held to be not maintainable.

The petitioners, thirteen residents of Orlim, Goa, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court a...