False Declaration of Educational Qualification
Case BriefsHigh Courts

Since the term of the Assembly had already expired and fresh elections w held in 2025, the election petition had become infructuous.

Clifford Chance virtual service PE
Case BriefsHigh Courts

“The words ‘within a Contracting State’ in Article 5(6) mandate a physical footprint and cannot be expanded to include virtual service permanent establishments.”

refund to Microsoft
Case BriefsHigh Courts

Income Tax Department officers’ “utterly negligent attitude” compelled the petitioner to approach the Court.

ICC Sponsorship Payments
Case BriefsHigh Courts

The Court held that the revisional authority was justified in concluding that the payment had two distinct elements, i.e., advertisement and trademark usage.