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High Court

High Court of Karnataka Hears Writ Petitions Against EPFO Order Rejecting Joint Options for Higher Pension. Employees' Associations and Pensioners of BEML Challenge the Rejection of Their Applications for Enhanced Pension under the Employees' Pension Scheme, 1995.

30 Apr 2026

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Supreme Court

Supreme Court Dismisses Writ Petition Filed After Decades on Grounds of Delay, Laches, and Suppression of Facts. The petitioners' long delay and withholding of key facts led to the dismissal of claims over land requisitioned by the Ministry of Defence and acquired by HMT Ltd.

24 Sep 2024

The Supreme Court of India allowed the appeal by HMT Ltd., dismissing the writ petition filed by the heirs of Putta Narasamma after several decades. T...

High Court

Karnataka High Court Hears Writ Appeal on Pay Revision for Retired Employees of HMT; Single Judge had set aside government order and directed extension of 1997 pay scale revision benefits to retired employees from 1st January 1997.

11 Jun 2024

The appeal arises from a judgment of a learned Single Judge who allowed a writ petition filed by retired employees of HMT, a sick Central Public Secto...

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. 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. 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, TDS and Deputy Commissioner of Income Tax, TDS) against the common order o...

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, TDS and Deputy Commissioner of Income Tax, TDS) against the common order o...

High Court

High Court of Karnataka Dismisses Revenue's Appeals in Vodafone TDS Case — No Disallowance Under Section 40(a)(ia) for Non-Deduction of TDS on Payments to Non-Residents Without Permanent Establishment in India. The court held that where the non-resident has no permanent establishment in India, the income is not taxable in India, and consequently, no TDS is required under Section 195 of the Income Tax Act, 1961.

28 Jul 2016

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

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, TDS and Deputy Commissioner of Income Tax, TDS) against the common order o...

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 held not liable for 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 common order of the Inco...

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