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Madras High Court Dismisses Revenue's Appeal in Deemed Dividend Case — Advances from Sister Concern for Software Development Held Not Deemed Dividend Under Section 2(22)(e) of Income-Tax Act, 1961. Business Transactions in Ordinary Course Excluded from Deemed Dividend Provisions.

The Revenue filed an appeal under Section 260A of the Income-Tax Act, 1961 against the order of the Income-Tax Appellate Tribunal, Chennai 'C' Bench d...

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Bombay High Court Allows Insurer's Appeal in Motor Accident Claim — Goods Carriage Passenger Not Covered by Insurance Policy. Deceased was travelling as a gratuitous passenger in a goods vehicle, and the insurer is not liable under Section 147 of the Motor Vehicles Act, 1988.

The case involves an appeal by the New India Assurance Co. Ltd. against the judgment and award of the Motor Accident Claims Tribunal, Jalna, in MACP N...

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Madras High Court Allows Union of India's Writ Challenging CAT Order for Ad Hoc Promotions Consideration. Ad Hoc Promotions Do Not Confer Right to Further Promotion Without Final Seniority List.

The Union of India, through the Secretary, Department of Revenue and the Commissioner of Central Excise, filed a writ petition under Article 226 of th...

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Gujarat High Court Examines Whether Appeal is Barred by Res Judicata and Abatement in Suit for Specific Performance; Court Notes that Plaintiffs Did Not Appeal Decree in Companion Suit and Failed to Bring All Legal Heirs On Record.

The appeal arises from the judgment and decree dated 18.03.2000 passed by the trial court in Special Civil Suit No. 176 of 1991 and Regular Civil Suit...

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High Court of Karnataka Allows Appeal in Income Tax Case — Deletion of Addition for Unexplained Cash Credit and Waiver of Interest Under Sections 234A and 234B of Income Tax Act, 1961. Assessee's Explanation of Gift from Husband Accepted as Satisfactory, No Justification for Levy of Interest.

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...