India-US DTAA | Outsourcing Customer Care Services To Indian Subsidiary Doesn't Create PE: Delhi High Court

The Delhi High Court has held that outsourcing customer care and back-office services to an Indian subsidiary does not, by itself, result in the creation of a Permanent Establishment (PE) in India under the India–US Double Taxation Avoidance Agreement (DTAA).A Division Bench of Justices V. Kameswar Rao and Vinod Kumar thus dismissed a batch of appeals filed by the Income Tax Department...

IGST Not Leviable On Clinical Observation Studies Provided To Foreign Recipients: Karnataka High Court

The Karnataka High Court held that IGST (Integrated Goods and Services Tax) is not leviable on clinic observation studies for foreign recipients, as such services qualify as export of services with the recipient located outside India. Justice S.R. Krishna Kumar stated that having regard to the specific observations made in the 37th GST Council Meeting, whereby it was resolved to...

Karnataka High Court Annual TAX Digest 2025

Direct TaxProceedings Initiated Against Income Tax Assessee After His Death Cannot Be Continued Against Legal Representative: Karnataka HCCase Title: The Income Tax Officer & ANR Preeti VCase No:WRIT APPEAL NO. 1407 OF 2024The Karnataka High Court has said proceedings initiated against an Income Tax Assessee by issuing notice after his demise cannot be continued against his/her...

Deceased's Statements Acknowledging Blood Relationships Are Relevant Under Evidence Act If Made Before Dispute Arose: Kerala High Court

The Kerala High Court has held that verbal statements of a deceased person relating to blood relationships are relevant facts under Section 32(5) of the Evidence Act, provided they were made before the dispute arose and the declarant had special means of knowledge.A Division Bench comprising Justice Sathish Ninan and Justice P. Krishna Kumar were considering a preliminary decree in a...

Working Mothers Can't Be Forced To Exhaust Themselves While Fathers Evade Responsibility Of Child: Delhi High Court

The Delhi High Court has “outrightly rejected” the argument that a working mother seeking maintenance for her minor children reflects misuse of maintenance laws or a sense of entitlement, holding that courts must recognise the dual burden borne by custodial mothers and ensure that fathers do not evade their parental responsibilities.Justice Swarana Kanta Sharma observed,“A Court of...

Second Arbitral Reference Maintainable When Award Is Set Aside Without Adjudication On Merits: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court has held that a second reference to arbitration is maintainable where an arbitral award has been set aside under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") without any adjudication on merits of the claims, leaving the underlying disputes unresolved. Justice Sanjay Dhar said while allowing the...

Bar U/S 42 Of Arbitration Act Not Attracted Where Seat Is Chosen Before First Application Is Filed: Calcutta High Court

The Calcutta High Court has held that where parties have already chosen a seat of arbitration before the first application is filed, the courts exercising jurisdiction over the seat alone will have jurisdiction over all subsequent applications, including those under sections 34 and 36 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") notwithstanding that earlier...

Arbitral Tribunal Not Declared As “Court”, False Evidence Before Arbitrator Does Not Attract S.195 CrPC: J&K&L High Court

Clarifying the scope of criminal law in arbitral proceedings, the High Court of Jammu & Kashmir and Ladakh has held that the bar contained in Section 195 of the Code of Criminal Procedure does not apply to allegations of false evidence given before an Arbitral Tribunal, as an arbitrator is not a “court” within the meaning of that provision.“… the term “Court” has been defined...

Escrow Agreement Executed In Furtherance Of Share Transfer Agreement With Arbitration Clause Renders Disputes Arbitrable: Calcutta HC

The Calcutta High Court has held that where an escrow agreement is intrinsically linked to or executed in furtherance of a share transfer agreement containing an arbitration clause, disputes arising out of such escrow arrangement are also arbitrable, even if the escrow agreement does not independently contain any arbitration clause. A Division Bench comprising Justice Debangsu Basak...

U.P. Intermediate Education Act | No Provision To Re-Evaluate Answer Sheets On Presumption Of Students Scoring Higher Marks: Allahabad HC

Recently, the Allahabad High Court has held that there is no provision under the U.P. Intermediate Education Act, 1921 for re-evaluation of answer sheets based on the students presumption that he/ she would get a higher score if re-evaluation is done.Petitioner appeared in Intermediate examinations. Being unsatisfied with the marks, she applied for scrutiny in Hindi and Biology papers....

Delhi High Court Disposes Meta's Execution Plea, Notes Compliance In “FACEBAKE” Trademark Case

The Delhi High Court has disposed of an execution petition filed by Meta Platforms Inc. (formerly Facebook), after finding that the operators of the “FACEBAKE” and “FACECAKE” brands have substantially complied with an earlier injunction restraining use of marks deceptively similar to Meta's “FACEBOOK” trademark.Justice Manmeet Pritam Singh Arora passed the order on December 24,...

“Article 21 Rights Flow From Discharge Of Fundamental Duties”: Karnataka High Court Refuses Bail In 2020 Bengaluru Riots Case

The Karnataka High Court, while refusing bail to an accused in the 2020 Bengaluru Riots case, observed that, “The appellant is seeking bail on the ground that his fundamental right to liberty under Article 21 of the Constitution is violated. He gets that right when he adheres to his fundamental duties encapsulated in Article 51A of the Constitution.”A Division Bench comprising Justice...