Judgements and Orders, Supreme Court and High courts of India

Payment made by the assessee to non-resident marketing partners for providing pre- and post-sale services related to software solutions is in the nature of Fees for Technical Services.

The Apex Court held that - Dispute resolution clause in MoU used words "Mediators/Arbitrators", "any breaches" and "decision to be final" is not an Arbitration Clause /Agreement.

The proceedings under Arbitration & Reconciliation Act, 1996 and SARFAESI Act, 2002 can go hand in hand and matters on which SARFAESI Act,2002 are applicable can be referred to the Arbitration. The court further held that the provisions of SARFAESI A

Property sold by Secured Creditor in an Auction Sale under SARFAEsi Act, 2022 -held valid( Supreme Court)

Statutory Right of third party to be compensated U/S 149 MV Act, evenif vehicle owner contests Claim.

LTC will be exempt only in cases where travel begins and ends into India and with shortest roust as may be prescribed. In case of foreign travel, no exemption of LTC will be available u/s 10(5) of the IT Act,1961 and employer is required to deduct TD

THE KERALA HIGH COURT held that the stipulation under Section 157(2) of the Motor Vehicles Act, 1988 to intimate about the transfer of a vehicle to the Insurance Company within a period of 14 days of such transfer is only directory in nature, and not

The above decision of the Apex Court in various cases clearly point out the importance of drafting of Repudiation Letter by insurance companies. A Repudiation Letter is an important document in a suit of insurance claim. The wordings of Repudiation L

'Hit and run motor accident' means an accident arising out of the use of a motor vehicle or motor vehicles the identity whereof cannot be ascertained in spite of reasonable efforts for the purpose. The Motor Vehicles Act, 1988 (for short, Act, 1988)

The Hon'ble Karnataka High Court in M/sShailaja Chandrashekar v. Additional Commissioner of Central Tax (Appeals), [Writ Petition No. 17778/ 2022 (T-RES) dated October 13, 2022] held that an Appeal under Section 107 of the Central Goods and Services