The tax authorities argued that delivering film content through digital links or hard disks brought the transaction under IT software services. However, the Court rejected the argument.
The challenge to the Act was earlier heard by a bench led by Justice RV Ghuge. However following his elevation as the Chief Justice of Calcutta High Court, a new bench has been formed to rehear the ca ...
"Merely on the basis of an apprehension in a petition, we are not going to take such a call. State machinery is capable to handle all these situations," the bench stated.
As per the plea, while prohibiting forced or fraudulent marriages is valid, such power cannot extend to state surveillance of consensual inter-faith relationships or voluntary religious conversions.