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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 Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Supreme Court Quashes Charges Under SC/ST Act for Lack of Caste-Based Insult and Public View Requirement. Allegations of Land Dispute Do Not Attract Section 3(1)(r) of SC/ST Act as Insult Not on Account of Caste and Incident Occurred Inside Building Not in Public View.

The appellant, Hitesh Verma, challenged the order of the High Court of Uttarakhand dismissing his petition under Section 482 of the Code of Criminal P...