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High Court of Bombay at Goa Allows Appeal in Income Tax Case — Commission Payment to Non-Resident Not Liable to TDS Under Section 195 of Income Tax Act, 1961. Disallowance Under Section 40(a)(ia) Cannot Be Sustained When Income Is Not Chargeable to Tax in India.

The appellant, M/s Zephyr Biomedicals, a partnership firm, filed its return of income for Assessment Year 2006-2007 declaring total income of Rs.8,35,...

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Supreme Court Allows Chief Information Commissioner's Appeal in RTI Case Against High Court. Section 22 of RTI Act Overrides Gujarat High Court Rules Requiring Affidavit for Third-Party Copy Requests.

The Supreme Court considered an appeal by the Chief Information Commissioner against a Gujarat High Court Division Bench order that set aside the CIC'...

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High Court of Bombay at Goa Dismisses Second Appeal in Property Dispute — Finds No Misconstruction of Land Registration Document. The court upheld the Lower Appellate Court's finding that the suit property (Survey No.191/0) is part of the property registered under No.4181 based on identical boundaries.

The appellant, Comunidade of Poinguinim, filed a suit for injunction against the respondent, M/s Diksha Holdings Limited, alleging interference with s...

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Madras High Court Dismisses Second Appeal in Adoption Deed Dispute — Upholds Concurrent Findings of Valid Adoption. Adoption Deed Executed by Natural Parents Voluntarily and Registered, No Fraud or Misrepresentation Proven.

The case involves a second appeal filed by the plaintiffs, C. Subramanian and S. Meenachi, who are the natural parents of a child named Rajasekar. The...

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Bombay High Court Partially Allows State’s Acquittal Appeal in Central Warehouse Zinc Ash Theft, Convicts Watchman for Theft. Acquittal Under Section 409 IPC Upheld but Possession of Stolen Property Without Explanation Leads to Conviction Under Section 379 IPC.

The State of Maharashtra filed an appeal against the judgment dated 11 March 1995 of the Metropolitan Magistrate, 12th Court, Bandra, Bombay, acquitti...