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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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Bombay High Court Allows Writ Petition Challenging Termination of Lease by BEST Undertaking Without Following Principles of Natural Justice. Lease Termination Quashed for Violation of Natural Justice as No Opportunity of Hearing Was Given.

The petitioner, Fortpoint Automotive Private Limited, was allotted a portion of land at Mahim Bus Depot by the Brihanmumbai Electric Supply & Transpor...

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Bombay High Court Dismisses Appeal for Specific Performance of Share Sale Agreement — Plaintiff Failed to Prove Readiness and Willingness to Perform Contract. MOU for Sale of Shares Held Not Enforceable as Plaintiff Did Not Show Financial Capacity to Pay Balance Consideration Within Stipulated Time.

The appellants, plaintiffs in the suit, filed an appeal under Section 96 of the Code of Civil Procedure, 1908, against the judgment of the trial Court...

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High Court of Karnataka Dismisses Insurance Company's Appeal in Motor Accident Claim — Upholds Compensation for Injured Claimants. Held that the Tribunal's assessment of compensation was just and proper, and the insurer is liable to pay the awarded amount.

The case arises from a motor accident claim petition filed by Venkatesh and Neelamma (claimants) seeking compensation for injuries sustained in a trac...

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High Court of Karnataka Dismisses Insurance Company's Appeal in Motor Accident Claim — Upholds Compensation for Injured Claimants. Tractor Accident Victim Awarded Rs.1,50,000 with 6% Interest for Fracture Injuries Under Section 166 of Motor Vehicles Act, 1988.

The case arises from a motor accident claim filed by Venkatesh and Neelamma, husband and wife, who sustained injuries in a tractor accident on 19.10.2...

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Supreme Court Examines Challenge to Regularisation Certificate Issued Under Mixed Land Use Policy for Diagnostic Centre in Residential Area. High Court Had Declined Writ Jurisdiction Over the Matter.

The case involved a dispute over a diagnostic centre operating in a residential building in Hauz Khas, New Delhi. The appellant, Anirudh Kumar, a resi...