Supreme Court Legal News OBC reservations exceeding aggregate 50 per cent of the total seats reserved in favour of SCs/STs/OBCs cannot be allowed: SC read down the expression “shall be” in Section 12(2)(c) of Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961. Decided on 04th March, 2021 Vikas Kishanrao Gawali v. State of Maharashtra & Ors. For full text of judgmentCLICK HERE

Supreme Court Legal News To recall an ex parte decree condition precedent for presenting an application under Order 9 Rule 13 of CPC has to be complied: SC upholds the Order of Trial Court and Revisional Court which rejected the tenant’s application for non-compliance. Decided on 04th March, 2021 Subodh Kumar v. Shamim Ahmed For full text of judgmentCLICK HERE

Supreme Court Legal News Amounts paid by resident Indian end-users to non-resident computer software manufacturers as consideration for the resale/use of the computer software is not the payment of royalty for the use of copyright in the computer software: SC held it does not give rise to any income taxable in India and hence no TDS to be deducted. Decided on 2nd March, 2021 Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr. For full text of...

Supreme Court Legal News Period of limitation for filing objections under Section 34(3) of Arbitration Act to be reckoned from the date on which the signed copy of the award was made available to the parties. Decided on 2nd March, 2021 Dakshin Haryana Bijli Vitran Nigam Ltd. v. M/s Navigant Technologies Pvt. Ltd. For full text of judgment click here

Supreme Court Legal News Building tax exemption contained in Section 3(1)(b) of Kerala Building Tax Act, should be granted to residential accommodation for nuns and hostels for students: SC adopts a liberal construction of an exemption provision in a tax statute. Decided on 1st March, 2021 Government of Kerala & Anr. v. Mother Superior Adoration Convent For full text of judgmentCLICK HERE