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Supreme Court Allows Appeal in Santiniketan Construction Case - Appellants Wins Against Demolition Order - High Court's Direction for Demolition and Compensation Set Aside

The Supreme Court allowed the appeals filed by Appellants challenging the High Court's order directing demolition of their building in Santiniketan ar...

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Supreme Court Upholds Enhanced Compensation in Motor Accident Claim — Ex Gratia Payment Not Deductible. High Court's award of Rs. 48,00,000 with 7.5% interest held just; no interference required.

The case arises from a vehicular accident on 30.12.1995 where Shri Rajpal Singh Johal died after an oil tanker rammed into his car. Two claim petition...

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Bombay High Court Allows Revenue's Appeal in Shipping Company Tax Case — Reimbursement of Telecommunication Costs Held as Income. Payments received by foreign shipping company from Indian agents for use of MaerskNet system treated as revenue receipt, not mere reimbursement, under Income Tax Act, 1961.

The case involves a set of appeals filed by the Director of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the tax...

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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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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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Bombay High Court Allows Appeal of Non-Resident Company in Tax Case, Holds That 'Assessee Aggrieved' Includes Any Party Adversely Affected by CIT(A) Order Under Section 253(1) of Income Tax Act, 1961. The Court set aside the Tribunal's dismissal on maintainability and remanded for merits.

The appellant, M/s. Maersk BV (formerly Nedlloyd BV), a company incorporated in the Netherlands and tax resident there, was engaged in operating ships...

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Bombay High Court Quashes Penalty Order in Cable Operator Entertainment Duty Case — Compounding Provision Misused as Adjudication Mechanism. Section 9A of Bombay Entertainments Duty Act, 1923 cannot be invoked for determining duty and penalty without a proper adjudication under Section 7.

The petitioner, Vimal Balbhim Nangane, was a cable operator in Mumbai Suburban District. The Collector issued a notice on 15 January 2004 alleging tha...