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High Court Allows Appeal in Income Tax Case: Sales to Other STP Units Qualify as Deemed Export Under Section 10A of Income Tax Act, 1961. The court held that software development services provided to another STP unit, which ultimately exports the software, constitute export for deduction purposes.

The assessee, M/s. Tata Elxsi Limited, a registered Software Technology Park (STP) unit, claimed deduction under Section 10A of the Income Tax Act, 19...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

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Bombay High Court Allows Writ Petition Challenging Recovery of Alleged Excess Pay from Leave Encashment – Section 33-C(1) Industrial Disputes Act, 1947. Recovery of excess payment after five years held iniquitous and arbitrary, following Chandi Prasad Uniyal principle.

The petitioner, Vilas Pandurang Markande, a former employee of the Mumbai Port Trust (respondent No.2), filed a Writ Petition challenging the order da...

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High Court of Judicature at Bombay Dismisses Writ Petition Against Service Tax on Seed Supply and Allows Writ Against Sales Tax on Franchise Agreement. Technology-Embedded Seed Supply Held to Be a Sale Under MVAT Act, While Franchise Licensing Held to Be a Service Under Finance Act.

The High Court of Judicature at Bombay heard together two writ petitions concerning the tax characterisation of commercial transactions under the serv...