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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...

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Supreme Court Dismisses Appeal in Kidnapping and Compelled Marriage Case Under IPC. Conviction upheld under Sections 366, 343, 323 and 506 IPC as prosecution proved forcible abduction of minor victim with intent to compel marriage, supported by victim testimony and school records establishing age.

The appeal arose from a criminal case where the appellants were convicted for kidnapping a woman with intent to compel marriage and related offenses. ...