An income tax tribunal held that the amount received by Google Ireland from Google India towards marketing and distribution rights of the AdWords programme is not royalty, and hence, cannot be taxed at the hands of the assessee (Google Ireland). The ruling by the Bengaluru-based Income Tax Appellate Tribunal (ITAT) may have repercussions on similar transactions by multinationals, feel experts. Explaining the case, Amit Maheshwari, tax expert at AKM Global, said Google Ireland had received Rs 8,662.93 crore under the Google Reseller Agreements.
The Supreme Court on Wednesday slammed the practice of filing sealed cover reports in courts and said it violates both principles of natural justice and open justice.
The Allahabad high court on Monday deferred till October 31 the hearing of an appeal challenging the acquittal of all 32 accused, including former deputy prime minister LK Advani and the then Uttar Pradesh chief minister Kalyan Singh, in the Babri mosque demolition case.
Nirav Modi, the fugitive diamond merchant wanted in India to face charges of fraud and money laundering in the estimated $2-billion Punjab National Bank (PNB) scam case, has lodged his appeal against extradition from the UK and the case will be heard at the high court in London on December 14. The 50-year-old jeweller, who remains behind bars at Wandsworth Prison in south-west London since his arrest in March 2019, was granted permission to appeal against the Westminster Magistrates' Court extradition order on mental health and human rights grounds. High court judge Martin Chamberlain had ruled on August 9 that arguments presented by Modi's legal team concerning his "severe depression" and "high risk of suicide" were arguable at a substantial hearing.
This has affected all political activity of the party, Maken said at a press conference.
A bench of Justices MR Shah and BV Nagarathna said there cannot be any deviation from the educational qualifications mentioned in an advertisement of job.
It said since the appellant at present would be more than 20 years old, there was no requirement of sending him to the Juvenile Justice Board or any other child care facility or institution.
A Delhi court on Tuesday upheld an order sentencing Aam Aadmi Party MLA Somnath Bharti to two years in jail for assaulting the AIIMS security staff after which he was taken into custody and sent to the prison, his lawyer said.
The litigation in the present case relates to the existence of two birth certificates of Abdullah Azam who allegedly gave the wrong date of birth while filing his nomination papers for the 2017 poll.
The top court set aside the Delhi high court verdict of March 6, 2023, by which it had upheld an order of the Additional Chief Metropolitan Magistrate (ACMM) asking the Delhi Police to register an FIR in connection with an episode in web series, 'College Romance', against TVF, the show's director Simarpreet Singh and actor Apoorva Arora under the Information Technology Act.
The Supreme Court on Wednesday asked Amazon and Future group to request the NCLAT to decide the plea challenging the revocation of sanction to the US e-commerce major for its deal with Future group's firm by the Competition Commission of India. The suggestion was made by a bench headed by Chief Justice N V Ramana while adjourning to March 9 the hearing on Amazon's appeal against the January 5 order of the Delhi high court staying the ongoing arbitration proceedings before an arbitral tribunal over Future Retail's Rs 24,500-crore merger deal with Reliance Retail. The bench, also comprising Justices A S Bopanna and Hima Kohli, deferred the hearing after brief arguments on being told that the National Company Law Appellate Tribunal (NCLAT) is hearing another appeal of Amazon related to the merger deal.
Para, perhaps, has become the first person to benefit from the Supreme Court putting on hold trial of cases under section 124 A (sedition).
The Supreme Court on Monday dismissed the bail pleas of three convicts serving life term in the 2002 Godhra train burning case, which plunged Gujarat into one of the worst communal riots, terming it a "very serious incident".
Nearly 58 years after an army officer laid down his life in the Indo-Pak war and was promoted posthumously, the Delhi high court has asked the honours and awards committee to consider a representation by his son for conferring a gallantry award upon him.
Senior Congress leaders, including Priyanka Gandhi Vadra, are accompanying Rahul Gandhi to the court.
The Lok Sabha Secretariat on Thursday revoked the disqualification of Bahujan Samaj Party leader Afzal Ansari as a member of the Lower House after the Supreme Court conditionally suspended his conviction in a Gangsters Act case.
In a relief to academic-activist Shoma Kanti Sen, arrested in June 2018 in connection with the Elgar Parishad-Maoist links case, the Supreme Court on Friday granted her bail while taking cognisance of the "composite effect" of the delay in framing charges coupled with her prolonged detention.
The Supreme Court on Wednesday adjourned till January 10 the hearing on the bail plea of former Jawaharlal Nehru University (JNU) student Umar Khalid in a case lodged under anti-terror law Unlawful Activities (Prevention) Act (UAPA) over his alleged involvement in the conspiracy behind the northeast Delhi riots of February 2020.
The Commissioner of Customs had confiscated the goods claiming that the body massagers could be used as adult sex toys and such items are prohibited for import.
Jadhav, 46, filed a mercy petition before Gen Bajwa last month, according to an Inter-Services Public Relations statement issued on June 22. The statement said that the former Indian Navy officer had filed the petition after the Military Appellate Court rejected his appeal.
The Supreme Court on Wednesday asked the Jalan-Kalrock consortium, the new owners of cash-strapped Jet Airways, how much have they paid towards dues on account of provident fund and gratuity to the former employees of the troubled airline. The top court made the query while commencing the hearing on a batch of petitions, including the one filed by the Jet Aircraft Maintenance Engineers Welfare Association, against the October 21, 2022 order of the insolvency appellate tribunal NCLAT.
The Delhi high court on Tuesday dismissed National Conference leader Omar Abdullah's plea seeking divorce from his estranged wife on grounds of cruelty, saying there was no merit in his appeal.
The Supreme Court on Wednesday said offences under the Narcotic Drugs and Psychotropic Substances (NDPS) Act 1985, are a "menace" to society and no leniency should be shown to those convicted under it.
A bench headed by Justice Suresh Kumar Kait, while dealing with an appeal of the wife who withdrew her consent for mutual divorce after a settlement, observed that the idea of a no-fault-divorce is to make the parties realise that there was a sensible way of parting on the agreed terms.
Embattled Delhi Chief Minister Arvind Kejriwal walked out of the Tihar Jail on Friday evening, hours after the Supreme Court granted him interim bail in a money laundering case to enable him to campaign in the Lok Sabha elections, in a huge relief to his party struggling to gain momentum in the absence of its foremost leader.
Ensuring a free and fair electoral process is imperative for maintaining people's trust in representative democracy, the Supreme Court has said.
A Supreme Court bench of Justice M R Shah and Justice Bela M Trivedi in a special sitting on Saturday upheld the Maharashtra government's plea and suspended the Bombay high court order acquitting former Delhi University Professor G N Saibaba in a case relating to his alleged Maoist links.
A bench of Chief Justice DY Chandrachud and Justices PS Narasimha and Manoj Mishra agreed to hear the plea after senior advocate Abhishek Singhvi, appearing for Gandhi, sought listing of the appeal on July 21 or July 24.
In its landmark verdict which held that MPs and MLAs taking bribe to vote or make a speech in the House are not immune from prosecution, the apex court said its ability to reconsider its decisions was necessary for the organic development of law and the advancement of justice. The apex court verdict overturned the 1998 judgment of the court in the JMM bribery case.
"This is the matter of executive policy decision," the bench said while dismissing the appeal.
A Lucknow bench of justices Ramesh Sinha and Saroj Yadav passed the order on the appeal by two Ayodhya residents -- Haji Mahmood Ahmad and Syed Akhlaq Ahmad.
A Judicial member of the appellate tribunal NCLAT has recused himself from hearing a petition filed by tech giant Google, appealing against Rs 936.44 crore penalty imposed by competition watchdog CCI for abusing its dominant position with respect to Play Store policies. On Monday, NCLAT bench Justice Rakesh Kumar and Alok Srivastava ordered Google's appeal to be listed before another bench of which Justice Rakesh Kumar is not a party. It has asked the registry of the National Company Law Appellate Tribunal (NCLAT) to place it before the chairman of the appellate tribunal for this.
The Supreme Court has dismissed an appeal filed the customs department against Adani Power Maharashtra Limited (APML), Adani Power Rajasthan Limited (APRL) and others in a case pertaining to alleged over-valuation of imported goods. "We have heard Balbir Singh, Additional Solicitor General appearing for the appellant(s), and Mukul Rohatgi, senior counsel appearing for the respondents, at length. "We are of the considered opinion that the matters are concluded by the findings of fact recorded by the authorities below and the impugned order(s) does not require any interference at our behest.
The apex court, which quashed the criminal proceedings pending at a Chennai court against two people, said law is meant to exist as a shield to protect the innocent rather than being used as a sword to threaten them.
In a relief for the Congress, the Income Tax department on Monday told the Supreme Court that it will not take any coercive action against the opposition party for tax demand notices of Rs 3,500 crore approximately in view of Lok Sabha elections.
The Madras high court on Friday upheld a trial court order convicting over 200 men, including forest and police officials and sentencing them to various prison terms for atrocities committed against tribals including rape, where the victims included a minor girl and a pregnant woman.
The party has contested the reassessment proceedings, claiming they were barred by limitation.
The court noted that the wife claimed her husband was impotent and compelled him to undergo a potency test which found him fit. Such allegations, it observed, caused mental cruelty to him.
The case of the two Shiv Sena factions for legitimacy and the party symbol, 'Bow and Arrow', is now before the Election Commission. Whichever way the EC findings go, the other can be expected to move the Supreme Court. They would need a final verdict before the parliamentary polls, points out N Sathiya Moorthy.
The Delhi high court on Wednesday upheld an order of the Income Tax Appellate Tribunal (ITAT) refusing to stay a notice issued by the Income Tax department to the Congress party for recovery of outstanding tax of more than Rs 100 crore.
