Search Results for "Double Taxation"

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High Court of Karnataka Dismisses Appeal Against Arbitral Award in Construction Dispute — Upholds Commercial Court's Refusal to Set Aside Award. NCBS's challenge under Section 34 of Arbitration and Conciliation Act, 1996 fails as no grounds under Section 34(2) established.

The National Centre for Biological Sciences (NCBS) filed an appeal under Section 37(1)(c) of the Arbitration and Conciliation Act, 1996 (A&C Act) agai...

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Supreme Court Dismisses Petitions Challenging Border Tax by States Without Challenging State Enactments. Petitioners directed to approach High Courts under Article 226 of Constitution of India.

The Supreme Court disposed of a batch of 117 petitions filed primarily by transporters and tour operators under Article 32 of the Constitution of Indi...

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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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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...