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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...

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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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Karnataka High Court Allows State Appeal in VAT Classification Dispute — Vegit-Aloo Hara Bara Kebab Held Not a Vegetable Product. Classification under Karnataka Value Added Tax Act, 2003 depends on predominant ingredient and common parlance, not processing method.

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act challenging the order of a learned Single Judge in Writ Pet...

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Bombay High Court Allows Arbitration Application Under Section 11 of Arbitration and Conciliation Act, 1996 — Appointment of Arbitrator for Partnership Dispute. Court finds existence of arbitration clause in partnership deed and refers parties to arbitration despite dispute over dissolution.

The applicant, Mr. Palwinder Singh Samra, filed an application under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appointment of ...

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Madras High Court Allows Suspension of Sentence in Custodial Death Case of Minor Suspect. Petitioners, police officers convicted under Sections 343 and 304(ii) IPC for custodial violence causing death, seek bail pending appeal under Section 430 BNSS.

The petitioners, four police officers, were convicted by the IV Additional District and Sessions Court, Madurai, in SC.No.289 of 2021 for offences und...

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Madras High Court Hears Writ Petitions Challenging Amendment to Co-operative Societies Rules. Petitioners Seek Declaration that G.O. Miscellaneous No.11 and Seniority List are Ultra Vires Constitution.

The matter comprised multiple writ petitions filed under Article 226 of the Constitution of India before the High Court of Judicature at Madras. The p...

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Madras High Court Hears Writ Petitions Challenging Amendment to Rule 7(3) and Seniority List in Co-operative Banks. Petitioners Seek Declaration that G.O. and Seniority List are Ultra Vires and Violative of Articles 14 and 16 of the Constitution of India.

The petitioners, employees of various District Central Co-operative Banks, filed writ petitions under Article 226 of the Constitution of India seeking...