Income Tax – Disallowance under Section 36(1)(va) – Adjustment under Section 143(1)(a) – Disallowance Upheld – The assessee challenged addition of ₹4.14 crores made u/s 143(1)(a) towards delayed deposit of employees’ EPF/ESI contributions – Held: Relying on Checkmate Services (P) Ltd. (2023) 6 SCC 451, the Court upheld that employees’ contributions are d...
Motor Accident Claim – Insurance – Liability of Insurer – Gratuitous Passenger – Policy Conditions Breached – Five-seater vehicle carrying nine passengers – Tribunal held insurer and owner jointly and severally liable – High Court absolved insurer based on breach of policy terms – Supreme Court held that insurer having collected additional premium fo...
Motor Accident Compensation – Permanent Disability – Minor Victim – Multiplier Method – 14-year-old appellant sustained 77.1% permanent disability in a motor vehicle accident – High Court applied multiplier of 15, monthly income of ₹3,620 with 40% future prospects – Supreme Court affirmed multiplier and income but enhanced compensation under multiple heads &nd...
Central Excise – Manufacture – Boilers in CKD Condition – Bought-Out Items – Final product (steam-generating plant) assembled at site using bought-out items and CKD parts – Such assembly results in immovable property – Held: Not “goods” within meaning of Section 3 of the Central Excise Act, 1944 – Excise duty not leviable – Valuation unde...
Specific Relief – Specific Performance – Agreement to Sell – Determinability – Clause 9 of ATS interpreted – Agreement to Sell (ATS) executed in 2000 with part consideration paid and obligations imposed on both parties including land conversion, subdivision, and sale deed execution – Vendors unilaterally issued a cancellation notice in 2003 citing death of one v...
Service Law – Regularization – Seniority – Discrimination – Reversal Set Aside – Appellant appointed as Chowkidar on daily wages in 1994 – Board of Directors approved regularization based on performance in 1996 – Junior employee Mohan Lal, appointed later in December 1994, was regularized earlier despite same post – Appellant’s civil suit for r...
Sales Tax – Exemption on Inter-State Sale – G.O. 3602 dated 28.12.1963 – Claim Rejected – Petitioner purchased gingelly seeds within Tamil Nadu (tax-paid) and from other States; claimed exemption on inter-State sale of locally purchased seeds – Assessing authority found stock mingled on inspection; Tribunal upheld denial of exemption – Held: Mere maintenance of ...
Service Tax – Real Estate Agent – Meaning and Scope – Agreements entered into by the respondent with Sahara India Commercial Corporation Ltd. (SICCL) for procurement, documentation, and facilitation of land transfer at a fixed average rate per acre – No separate consideration or commission for services – Profit/loss entirely contingent on difference between land purch...
Civil Law – Agreement to Sell – Refund of Earnest Money – Specific Performance Not Pressed – Plaintiff claimed refund of Rs.46.38 lakhs as part of Rs.85.78 lakhs allegedly paid under agreement to sell dated 04.12.2007 – Both Trial Court and First Appellate Court rejected claim as agreement did not mention payment of any earnest money and lacked clarity on sale conside...
Partition Suit – Maintainability – Hindu Law – Son cannot sue for partition during lifetime of father-Karta without his consent – Principles laid down in Sitara Lal, Hari Kishen and Satish Narain reaffirmed – Suit filed by plaintiff-son against father-Karta held not maintainable [Paras 9-10].
Cause of Action – Bald pleadings – No particulars o...