Income Tax – Section 80-IA(5) – Deduction – The scope of sub-section (5) of Section 80-IA is limited to the determination of the quantum of deduction under sub-section (1) by treating the eligible business as the only source of income. Sub-section (5) cannot be interpreted to limit the deduction to business income alone. The deduction is computed on the basis of net income from t...
Election Petition – Maintainability – Petitioners sought to invalidate election results alleging respondents' encroachment on government land – Held, writ petition not maintainable under Article 226 – Proper remedy is an election petition as per Sections 74 and 89(1)(c) of the Punjab State Election Commission Act, 1994 – Writ petition dismissed due to the existenc...
Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989 – Section 3(2)(v) – The conviction under this provision requires evidence that the offence was committed on the ground that the victim was a member of a Scheduled Caste or Scheduled Tribe. In this case, the evidence did not establish that the offence was committed solely on that ground. Hence, the conviction...
Arbitration and Conciliation Act, 1996 – Section 31(7) – Interest on Delayed Payment – The appellant was awarded a contract for upgrading a State Highway and sought interest on delayed payments as per the agreement. The agreement contained provisions for interest but did not specify the rate for local currency payments. The Tribunal awarded interest, but the Arbitration Court and...
Code of Civil Procedure, 1908 – Execution of Decrees – Abuse of Process – The appeals highlighted the constant abuse of procedural provisions by unsuccessful litigants, which obstructs the execution of decrees and justice. The Supreme Court emphasized that execution proceedings must not be allowed to become tools to delay justice. The Court provided detailed guidelines to streaml...
Constitution of India, 1950 – Article 224A – Appointment of Ad Hoc Judges – The Supreme Court highlighted the crisis in High Courts due to almost 40% vacancies, with larger High Courts working under 50% of their sanctioned strength. The Court stressed the need for timely recommendations and appointments to address this issue and proposed a timeline for the appointment process, en...
Goods and Services Tax – Provisional Attachment – Delegation of Power – The Joint Commissioner, while ordering a provisional attachment under Section 83, acted as a delegate of the Commissioner under Section 5(3) of the HPGST Act. The appeal against the order of provisional attachment was not available under Section 107(1) of the Act. The power to order provisional attachment is ...
Constitution of India, 1950 – Article 224A – Appointment of Ad Hoc Judges – The Supreme Court recognized the need to activate the dormant provision of Article 224A for appointing ad hoc judges in High Courts due to the unprecedented backlog of cases and high vacancy rates. The Court issued guidelines for the activation and appointment of ad hoc judges to address these issues. [Pa...
Eviction Jurisdiction – Property within Municipal Limits – Haryana Rent Act – Petitioner's property initially outside municipal limits as per sale and rent deeds – Later included in municipal limits by notification – Court held mere mentioning in deeds does not override legal provisions – Jurisdiction determined based on date of filing eviction petition, not...
Environmental Law – Protection of Endangered Species – Great Indian Bustard and Lesser Florican facing extinction due to collisions with overhead power lines – Interim directions issued for installation of bird divertors and conversion of overhead cables into underground powerlines where feasible – Emphasis on ecocentric approach and sustainable development – Specific...