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Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...

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Supreme Court Upholds Tender Award in E-Auction Dispute Due to Technical Glitch and Lack of Arbitrariness. Connectivity failure at service provider's end justified resumption of auction; High Court's interference in commercial decision set aside.

The Supreme Court allowed the appeals filed by Bharat Coking Coal Ltd. (BCCL) against the judgment of the Jharkhand High Court, which had quashed the ...

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Bombay High Court Allows Writ Petition Challenging Rejection of Lower TDS Certificate Under Section 195(2) of Income Tax Act, 1961. Court holds that Assessing Officer must consider application on merits and cannot reject it solely because non-resident seller had not filed tax returns.

The petitioner, Rohan Developers Pvt. Ltd., a company engaged in property development, sought to purchase a 1/8th undivided share in a property from M...

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Bombay High Court Upholds Conviction of Accused in Gulshan Kumar Murder Case — Life Imprisonment for Murder and Attempt to Murder Confirmed. Evidence of Identification by Injured Witness and Recovery of Weapon Held Sufficient to Sustain Conviction Under Section 302 IPC.

The judgment pertains to the murder of Gulshan Kumar Dua, the founder of T-Series, who was shot dead on 12 August 1997. The appellant, Abdul Rauf Dawo...

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Bombay High Court Dismisses Petition Seeking Cash Compensatory Support for Deemed Exports Under Duty Exemption Scheme. CCS Not Available for Supplies Made to Advance License Holders as Policy Only Covers Direct Exports.

The petitioners, Maharashtra Fur Fabrics Ltd. and its shareholder, filed a writ petition challenging orders of the Ministry of Commerce denying Cash C...