Income Tax – Deductible Expenses – Section 40(a)(iib) – Gallonage fee, licence fee, and shop rental (kist) paid by appellant with respect to FL-9 and FL-1 licences fall within purview of Section 40(a)(iib) – Surcharge on sales tax and turnover tax not considered as 'fee' or 'charge' under Section 40(a)(iib), disallowance of these amounts rightly set aside by...
Disability Rights – Disciplinary Proceedings – Appeal against disciplinary proceedings initiated due to appellant's mental disability – High Court’s Division Bench set aside the enquiry report and restored the proceedings to evidence stage – Appellant’s mental disability not the sole cause of alleged misconduct, considered indirect discrimination – Sec...
Insolvency Law – Commercial Wisdom of CoC – NCLAT's interference with CoC's decision challenged – CoC approved Ngaitlang Dhar’s resolution plan through transparent and equitable procedure – NCLAT erred in setting aside CoC’s decision – Adjudicating and Appellate Authorities should not interfere with CoC’s commercial decisions except on limite...
Service Law – Pay Parity – Daily rated employees not entitled to higher pay scale of Rs. 950-1500 with consequential benefits upon completion of 10 years – Board's adoption of State Government resolutions crucial for applicability – Financial viability and economic capacity significant factors in wage determination – Posts and salary complex matters best left to e...
Professional Misconduct – Disposal of Complaints – Bar Councils directed to decide complaints within one year as mandated under Section 36B of the Advocates Act – Bar Councils have a duty to uphold standards of professional conduct – Complaints not disposed of within a year to be transferred to Bar Council of India – Emphasis on timely and efficient resolution of comp...
Disciplinary Proceedings – Approval Requirements – Disciplinary proceedings initiated against appellant without specific approval of charge memorandum by the Disciplinary Authority – Rule 14(3) of CCS (CCA) Rules requires independent approval for initiating enquiry and for drawing up charge memorandum – Ex-post facto approval given during pending proceedings deemed inadequa...
Disability Pension – Territorial Army – Appellant, a former soldier of the Territorial Army, claimed disability pension for injury sustained while on leave – AFT dismissed the claim citing separate terms and conditions for Ecological Task Force (ETF) – Supreme Court held members of Territorial Army entitled to same pensionary benefits as Regular Army personnel unless incons...
Civil Services – Preference in Selection – Respondent applied for multiple posts through a single advertisement, giving preference to Deputy Superintendent of Police (DSP) – Found ineligible for DSP due to height requirement – High Court directed consideration for next preferred post (CMO) – Supreme Court held respondent's initial preference and selection in main ...
Consumer Protection – Joint Complaint – Complaint by multiple consumers not necessarily representative – 91 purchasers of 51 apartments filed complaint; National Commission allowed representative capacity – Supreme Court held complaint maintainable as joint complaint, not representative – Respondents can represent themselves, not all 1134 apartment owners [Paras 1-41]...
Limitation in Arbitration – Non-Extendable Period – High Court erred in applying Section 5 of Limitation Act to condone delay beyond the period prescribed under Section 34(3) of Arbitration Act – Proviso to Section 34(3) provides outer limit of 120 days for filing petition to set aside arbitral award – Extension beyond this period not permissible [Paras 1-11].
Judicial I...