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High Court of Karnataka Allows Appeal in Ejectment Suit — Tenant's Denial of Landlord's Title Forfeits Protection Under Rent Control Act. The tenant's denial of title and chronic default in rent payment entitles the landlord to decree for ejectment under Section 111(g) of Transfer of Property Act, 1882.

The appellant-plaintiff filed a suit for ejectment against the respondent-defendant, alleging that the defendant was a tenant under one Smt. Chinnamma...

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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...