Local Commissioner – Appointment – Scope of Revision under Article 227 – Discretion of the Trial Court – Petitioner sought appointment of a Local Commissioner to ascertain the existence of a well on the suit property during an ongoing suit for permanent injunction – Trial Court dismissed the application, holding that appointing a Local Commissioner to collect evidence...
Administrative Law – Nature of Control – Deep and Pervasive Control Not Established – Court held that ICSSR’s control over CRRID is limited to funding and regulatory oversight under Grant-in-Aid Rules – Presence of nominees on CRRID's Governing Body does not amount to deep and pervasive control – Held: CRRID is an autonomous private society, not a ‘Sta...
Temple Management – Succession to Committee of Management – Not Permissible under 1904 Agreement – Registered Trust Nama/Ikrar Nama of 1904 Governs – The temple management was originally vested with a Seven Member Committee constituted from six Thoks of 145 Sevayat families – Held: The agreement excludes legal succession to committee members; successors cannot inherit...
Service Law – Eligibility Criteria – Interpretation of 'Degree' under FSS Act and UGC Act – Postgraduate Degree Acceptable – The term ‘degree’ used in Rule 2.1.3 of the FSS 2011 Rules includes Bachelor’s, Master’s, or Doctorate degrees – Held: A candidate possessing a Master’s degree in the specified subjects (except Chemistry, wh...
Taxation Law - Corporate Insolvency – Resolution Plan and Tax Demands – Binding Effect under Section 31 of IB Code – Tax Demands Set Aside - The Supreme Court held that once a resolution plan is approved by the Adjudicating Authority (NCLT), all claims not part of the plan stand extinguished – Income tax demands for AYs 2012-13 and 2013-14, which were not submitted prior to...
Limitation Law – Condonation of Delay – Liberal Approach for State – Delay Condoned with Costs – The appellant challenged the High Court’s order condoning a 1537-day delay in filing a Second Appeal by the respondent-State – The Court acknowledged that though the law of limitation applies equally to the Government, in the peculiar facts involving valuable Governm...
Income Tax – Income Computation and Disclosure Standards – Retrospective Application – Petitioners challenged the retrospective effect of ICDS, specifically concerning the valuation of inventories – Petitioners followed Last-In-First-Out (LIFO) method consistently – Central Government notified ICDS mandating First-In-First-Out (FIFO) or weighted average cost formula f...
Civil Law - Lis Pendens – Applicability to Court Auction Sale – Better Title of Decree Holder – The appellant, having obtained a decree for specific performance, was delivered possession of the property through execution proceedings – Subsequently, the respondent, an auction purchaser in a money decree execution, sought delivery of possession – The Court held that sin...
Tenancy Law - Eviction on Grounds of Bona Fide Requirement – Death of Landlord – Continuation of Need – The tenant contended that the eviction petition was not maintainable after the original landlord’s death – The Court held that the bona fide need of the landlord’s dependents, as pleaded in the eviction petition, survives even after the landlord’s demise...
Taxation Law - Income Tax Act - Transfer Pricing – Selection of Most Appropriate Method – RPM vs. TNMM – ITAT’s Decision Upheld – The Revenue challenged the ITAT’s finding that Resale Price Method (RPM) was the correct method for determining the arm’s length price (ALP) of the assessee's international transactions, arguing that Transactional Net Margin...