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High Court of Karnataka Upholds CAT Order Quashing Recovery of Excess Pension from Retired Scientists — Recovery Without Notice Violates Natural Justice and Is Barred by CCS (Pension) Rules, 1972

The case involves a batch of writ petitions filed by retired scientists and employees of the Central Silk Board and its research institutes, challengi...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal Correctly Held Commissioner Not Justified Under Section 263 for Alleged Double Deduction of Excise Duty. Assessing Officer Followed Permissible View and Assessee Did Not Claim Deduction Twice.

The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (I...

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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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High Court of Karnataka Acquits Accused in Corruption Case Due to Lack of Credible Evidence and Uncorroborated Trap Proceedings. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) and 13(2) of Prevention of Corruption Act, 1988.

The appellant, Mahalingappa, a retired Junior Engineer of KPTCL, was convicted by the Special Judge and Principal Sessions Judge, Bidar, in Special Ca...

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Bombay High Court Dismisses Petition Seeking Higher Retirement Age for Polytechnic Teacher. Service Conditions Governed by MEPS Regulation Act; No Entitlement to 60-Year Superannuation.

The petitioner, Professor Khalil-Ur-Rahman Ansari, a retired lecturer from Dr. Panjabrao Deshmukh Polytechnic, Amravati, filed a writ petition under A...

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W.P. (MD) No.35806 of 2025

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Supreme Court Allows Appeal and Holds Incentive Payments Not Automatically Wages Under Employees' State Insurance Act, 1948. Inam Scheme Payments Not Considered Remuneration Under Contract of Employment as Employer Reserved Right to Withdraw Scheme.

The dispute arose under the Employees' State Insurance Act, 1948, concerning whether incentive payments known as 'inam' paid to workers under a scheme...