Article 12

Allahabad High Court
Case BriefsHigh Courts

“To determine whether an authority/body would fall under ‘State’ within the meaning of Article 12 would have to be determined on the cumulative facts of financial, functional and administrative dominance and/or control of the Government upon such a body. If such control is factually found, then the body would be treated as ‘State’ within Article 12.”

Calcutta High Court
Case BriefsHigh Courts

Alipore Bar Association being not a state “other authority” or “agency or instrumentality” of the state within Article 12 and “authority or person” discharging public function within the meaning of Article 226, writ against Alipore Bar Association that too in the matter of election to the Bar Association is not maintainable.

Delhi High Court
Case BriefsHigh Courts

Delhi High Court elucidated the treatment of subscription fees vis-à-vis royalties and technical services under both the Double Taxation Avoidance Agreement (DTAA) and the Income Tax Act and clarified the distinction between income from subscription fees and payments for intellectual property rights or technical consultancy services.

Delhi High Court
Case BriefsHigh Courts

Even though petitioners have claimed that deduction of an amount of their contribution to the Society is permitted by the Ministry of Finance and that the land to run the Society is allocated by the Government, we find that purpose to provide aid in the form of sanction and land to the Society is to enable it to function smoothly to the benefit of its members. However, this does not establish that these functionaries are being run by the Air Force or the Central Government.