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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. TDS provisions under Section 194H of Income Tax Act, 1961 not applicable to payments made by Vodafone to its distributors as the relationship was not that of principal-agent but principal-to-principal.

28 Jul 2016

The case involves appeals filed by the Commissioner of Income Tax (TDS) and the Deputy Commissioner of Income Tax (TDS) against M/s. Vodafone South Lt...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance not subject to TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income Tax ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. The court upheld the ITAT's order deleting disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 for non-deduction of TDS on roaming and interconnect charges, holding that such payments are not 'fees for technical services' and that the assessee had a bona fide belief that no TDS was deductible.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income Tax ...

High Court

Bombay High Court Considers Maintainability of Commercial Appeals Against Interim Orders in Trademark Infringement Suits. Preliminary Objection Raised That Orders Impugned Do Not Fall Within Appealable Categories Under Section 13(1A) of Commercial Courts Act, 2015 as Amended.

17 Oct 2018

These two commercial appeals were filed by the original defendants in intellectual property suits pending before the Bombay High Court. The suits, ins...

High Court

High Court of Karnataka Dismisses Industrial Establishment's Writ Petition Against Strike Notice by Workers' Union. Union Not Considered 'State' or Discharging Public Duty, and Alternative Remedy Under Industrial Relations Code, 2020 Available.

24 Jul 2026

Background: The writ petition was filed by Bosch Automotive Electronics India Pvt Ltd, a company incorporated under the Companies Act, 1956 and engage...

High Court

Bombay High Court considers interim injunction in passing-off suit over 'iTerm' mark for online insurance policies. Court examines whether 'iTerm' is inherently distinctive or has acquired secondary meaning under common law of passing off, and plaintiff's challenge to defendant's use of 'Aviva i-Term Smart'.

19 Aug 2019

The plaintiff, Aegon Life Insurance Company Limited, instituted a suit for passing off against Aviva Life Insurance Company India Limited, seeking an ...

High Court

Bombay High Court Dismisses Writ Petitions Challenging Labour Court Order in Industrial Dispute — Petitioners Failed to Establish Employer-Employee Relationship. The Court upheld the Labour Court's finding that the petitioners were not workmen under the Industrial Disputes Act, 1947, as they were engaged as independent contractors for distribution of newspapers.

30 Aug 2024

The judgment involves a batch of 20 writ petitions filed by individuals claiming to be workmen of Lokmat Media Private Limited. The petitioners, repre...

Supreme Court

Supreme Court Allows Patna Municipal Corporation's Appeal in Advertisement Royalty Dispute — Distinguishes Royalty from Tax and Upholds Corporation's Power to Charge Royalty Based on Agreement. The Court held that royalty is a contractual consideration, not a tax, and does not require legislative sanction under Article 265 of the Constitution.

17 Oct 2024

The Supreme Court dealt with appeals by the Patna Municipal Corporation against a Division Bench judgment of the Patna High Court which had held that ...

High Court

Labour Court's Decision on Employment Relationship Quashed; Case Remanded for Fresh Consideration. High Court quashes Labour Court's order due to misinterpretation of the Industrial Disputes Act, 1947, and the Contract Labour Act, 1970.

17 Oct 2024

The writ petition challenges the Labour Court’s decision denying the petitioners' claim for reinstatement as security guards. The Labour Court's fin...

Supreme Court

Supreme Court Dismisses Appeals in Copyright Infringement Case, Upholding High Court's Restoration of Suit for Trial. The Court held that rejection of plaint under Order VII Rule 11 of CPC was premature as factual issues regarding applicability of Section 15(2) of Copyright Act, 1957, required determination on merits regarding whether engineering drawings constituted a 'design' under Designs Act, 2000, and were reproduced more than fifty times by industrial process.

15 Apr 2025

The Supreme Court adjudicated appeals arising from a copyright infringement dispute between Inox India Limited (the respondent) and Cryogas Equipment ...

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