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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 Karnataka Dismisses Petitioners' Challenge to Land Acquisition for Road Widening Due to Delay and Laches. Acquisition Notification Under Section 4(1) of Land Acquisition Act, 1894 Upheld as Valid and for Public Purpose.

The case involves a batch of writ petitions filed by shop owners and residents of Byadagi town, Haveri district, challenging the land acquisition proc...

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Supreme Court Allows Promoter's Appeal in IBC Withdrawal Case — Commercial Wisdom of Committee of Creditors Cannot Be Overridden by NCLT/NCLAT. Settlement Plan Approved by 94.23% Voting Share Under Section 12A of Insolvency and Bankruptcy Code, 2016 Must Be Respected.

The case involves appeals by Vallal RCK, the promoter of M/s Siva Industries and Holdings Limited (Corporate Debtor), against the common judgment of t...

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Bombay High Court Dismisses Daughter's Appeal in Property Dispute, Upholds Eviction Decree. Daughter's claim of ownership and right to reside in suit flat rejected as she failed to prove independent title or adverse possession against parents.

The case involves two appeals arising from property disputes between a daughter, Ms. Smita P. Doshi, and her parents, Mr. Pravinchandra H. Doshi and M...

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Bombay High Court Dismisses Daughter's Appeal in Property Dispute, Upholds Eviction Decree. Daughter's claim of ownership and tenancy rights in suit flat rejected as she failed to prove independent title or landlord's consent.

The case involves two appeals arising from property disputes over Flat No. 9, Matru Chhaya Building, Marine Drive, Mumbai. The appellant, Ms. Smita P....

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High Court of Bombay Dismisses Petition Challenging Arbitral Award in Contract Dispute — No Patent Illegality Found. The court upheld the award granting balance machinery price and interest, rejecting claims of breach for non-procurement of insurance under the Arbitration and Conciliation Act, 1996.

The petitioner, M/s. Neptune Marine Pvt. Ltd., challenged an arbitral award dated 18 August 2008 and a modified award dated 30 January 2012 under Sect...

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Bombay High Court Dismisses Appeal Against Summary Judgment in Bank Guarantee Enforcement Case. Court holds that invocation of bank guarantee is independent of underlying contract disputes and must be honoured unless fraud or irretrievable injustice is established.

The case arises from a summary suit filed by Bank of India (the respondent) against the appellants, who were the original defendants, for enforcement ...