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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Supreme Court Upholds Women Army Officers' Right to Permanent Commission in Landmark Gender Equality Judgment. Court holds that women SSC officers are entitled to PC at par with male counterparts, rejecting discriminatory service conditions.

The case concerns a batch of appeals filed by the Ministry of Defence against a Delhi High Court judgment directing the grant of Permanent Commission ...

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Bombay High Court Hears Writ Petition Challenging Catering Policy 2005 for Railway Minor Units. Petitioners Seek to Quash Policy and Extend Existing Licences Under Catering Policy 2000.

The petitions involved a challenge to the Catering Policy 2005 introduced by the Indian Railways for minor catering units at railway stations across v...

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Bombay High Court Dismisses Revenue's Appeals in Antidumping Duty Gap Period Case. Tribunal's Decision That No Antidumping Duty Can Be Levied During Period Between Expiry of Provisional Duty and Imposition of Final Duty Under Rule 21 of Customs Tariff (Antidumping) Rules, 1995 Upheld.

The Commissioner of Customs (Import), Mumbai, filed appeals against orders of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated 1 Aug...

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Supreme Court Validates Sub-Classification of Scheduled Castes in Landmark Judgment. Upholding Equality Within Equality: Supreme Court Endorses State's Power to Sub-Classify Scheduled Castes for Targeted Reservation.

The Supreme Court of India, in a significant ruling, has upheld the constitutionality of sub-classifying Scheduled Castes for the purpose of reservati...

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High Court of Karnataka Reserves Judgment on Challenge to Fringe Benefit Tax Provisions. Petitions question constitutional validity of Chapter XII-H of Income Tax Act, 1961 as violative of Article 14 and beyond legislative competence.

The High Court of Karnataka at Bengaluru heard three writ petitions filed by M/s T.T.K. Prestige Ltd. and another, M/s N. Rangarao & Sons, and Karnata...

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Supreme Court Dismisses Telecom Company's Claim for Refund of Entry Fee After 2G Licences Quashed Due to Illegal Government Policy. Restitution Under Section 65 of Indian Contract Act, 1872 Denied as Quashing Did Not Render Contracts Void, and Set-Off Policy Upheld Under Article 14 of Constitution.

The dispute involved a telecom company seeking a refund of an Entry Fee of Rs 1454.94 crores paid for 2G licences across twenty-one service areas, aft...

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Supreme Court Upholds Section 18A of SC/ST Act Against Challenge of Unconstitutionality — Amendment Restores Pre-Dr. Subhash Kashinath Position After Review

The petitioners challenged the constitutional validity of Section 18A of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 198...