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High Court of Karnataka Allows DNA Test in Partition Suit to Determine Paternity Under Order 26 Rule 10-A CPC. The court upheld the appellate court's order for DNA testing to establish the relationship between the parties in a partition suit.

The petitioner, Sri Hanumappa, filed a writ petition challenging an order dated 13.1.2014 passed by the Senior Civil Judge at Hiriyur in R.A.No.11/201...

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High Court of Karnataka Adjudicates Writ Petition Challenging Rejection of Nil TDS Certificate Under Section 195(2) of Income Tax Act. Assessment of Whether Reimbursement of Seconded Employees' Salaries Constitutes Fee for Technical Services Under India-US Double Taxation Avoidance Agreement.

The petition impugned the order of the Deputy Commissioner of Income Tax (International Taxation) rejecting the application for a Nil TDS certificate ...

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Bombay High Court Issues Directions to Enforce Fitness Certificate Tests Under Motor Vehicles Act. Failure to Implement Rule 62 of Central Motor Vehicles Rules, 1989 Found to Contribute to Road Accidents and Loss of Life.

The petitioner, appearing in person and assisted by amicus curiae, filed a Public Interest Litigation seeking enforcement of provisions of the Motor V...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Non-Resident Company — Lack of Reasonable Belief of Income Escaping Assessment. Reassessment Based on Mere Change of Opinion is Impermissible; Notice and Order Rejecting Objections Set Aside.

The petitioner, Indivest Pte Ltd, a company incorporated in Singapore and wholly owned by the Government of Singapore, filed a writ petition challengi...

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Supreme Court Dismisses Appeals of Three Establishments Denied Exemption Under Employees' Provident Funds Act. Functional Integrality and Common Ownership with Parent Company Preclude Claim of New Establishment Status Under Section 16(1)(d).

The Supreme Court dismissed three civil appeals filed by M/s. Shree Vishal Printers Ltd., Jaipur (SVPL), M/s. Times Publishing House Ltd., Jaipur (TPH...

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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 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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Supreme Court Allows Appeals Against Rajasthan High Court's Decision to Fix Minimum Cut-Off Marks After Examination in Translator Recruitment. Fixing 75% Cut-Off After Examination Held Impermissible as It Alters Selection Procedure Mid-Process Under Articles 14 and 16 of the Constitution.

The case arose from a recruitment process initiated by the Rajasthan High Court in 2009 for 13 posts of Translators. The applicable rules, as amended ...