Search Results for "Explanatory Amendment"

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High Court of Bombay at Goa Dismisses PIL Challenging State's Interpretation of Supreme Court Order Allowing Post-Deadline Transportation. The Petitioner Contends That the Supreme Court's Order Under Article 142 Permitted Only Excavation Till 15 March 2018 and Not Post-Deadline Transportation.

The Goa Foundation, a public interest organization, filed a writ petition in the High Court of Bombay at Goa challenging the State Government's decisi...

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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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High Court of Bombay Considers Challenge to Arbitral Award in Construction Subcontract Dispute. Petition filed by main contractor against subcontractor's award under Section 34 of Arbitration and Conciliation Act, 1996.

Patel Engineering Co. Ltd (PEC) challenged an arbitral award dated 25 January 2010 under Section 34 of the Arbitration and Conciliation Act, 1996 in t...

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High Court of Karnataka Adjudicates TDS Obligations of Turf Clubs on Stake Money Payments to Horse Owners under Income Tax Act. Interpretation of Section 194B and CBDT Circulars Central to Dispute over Characterization of Stake Money as Winnings.

The case involved writ petitions filed by Bangalore Turf Club Limited, Mysore Race Club Limited, Karnataka Race Horse Owners Association, and an indiv...

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Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order Under Section 245D(4) of Income Tax Act — No Jurisdictional Error Found in Rejecting Settlement Application for Non-Disclosure of Full Income.

The petitioner, Major Metals Ltd., filed a writ petition under Article 226 of the Constitution challenging an order dated 30 December 2010 passed by t...

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Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...