Constitutional Law – Article 226 – Writ of Mandamus – Petition filed under Article 226 seeking issuance of a writ of Mandamus directing the respondents to permit the conduct of ‘Hanuman Jayanthi Shobhayatra’ on 01.06.2024, challenging the rejection by the 5th respondent on grounds of lack of authority and arbitrariness – Court held that the Inspector of Police, ...
Constitutional Law – Equality before Law – Challenge to Recruitment Notification – Petitioners, aspiring candidates for Tamil Nadu Combined Civil Services (Group-IV), challenged the notification requiring a Tamil language eligibility-cum-scoring test for selection, alleging it discriminated against non-Tamil medium students and contravened the Tamil Nadu Government Servants (Cond...
Patent Law – Inventive Step – Assessment – Appeal against the Assistant Controller of Patents & Designs’ refusal of a patent application for a portable vehicle management system – Refusal based on the application not meeting the inventive step requirement under Section 2(1)(ja) of the Patents Act, 1970 – Claims rejected as obvious in light of prior art D4 (U...
Income Tax Law – Assessment under Section 153C of the Income Tax Act, 1961 – Appeals against ITAT’s deletion of additions under Section 68 – Assessments based on voluntary disclosure of unaccounted income during a search operation – ITAT quashed additions due to lack of incriminating material found during the search – Held, assessment cannot be based solely on s...
Administrative Law – Writ of Mandamus – Commercial Circular No. 61 of 2017 – Petitioners, operating multipurpose stalls at railway stations, challenged Clauses 5 and 11 of the 2017 Policy as arbitrary and unconstitutional – Sought renewal of licenses in light of the Supreme Court judgment in South Central Railways – Court held the 2017 Policy was non-arbitrary and the...
Labour Law – Implementation of Wage Board Award – Applicability of Exemption Clause – The appellant challenged the enforcement of the Majithia Wage Board Award, which mandated revised wages for newspaper employees. The primary contention was that the appellant was exempt from making such payments due to “heavy cash losses” incurred in the preceding three financial yea...
Civil Procedure – Compensation for Land and Trees – Revision petition by Power Grid Corporation against the order of the District Court awarding enhanced compensation for trees cut and diminution in land value due to the drawing of high tension electric lines – Respondent’s property affected significantly, with trees cut and land rendered less valuable – District Cour...
Criminal Law – FIR Quashing – Sections 420, 120-B IPC – Alleged Evasion of Stamp Duty – Petitioners sold property recorded as residential land in revenue records – FIR alleged commercial land sold as residential to evade stamp duty – Petitioners contended liability to pay stamp duty rests on purchaser – Court found no misdescription by petitioners regardin...
Administrative Law - Doctrine of Pleasure - Validity of Removal – Writ Petition challenging removal from the post of Chairman of the Karnataka State Minorities Commission – Petitioner contended removal was arbitrary, capricious, and without following principles of natural justice – Respondent argued removal was per the doctrine of pleasure as stated in Section 4 of the Karnataka ...
International Taxation – Taxability of Guarantee Charges – Indo-UK DTAA – Income Accruing in India – The appeal involves the issue of whether the guarantee charges received by the appellant, a UK-based company, from its Indian subsidiaries for providing parental corporate guarantees to foreign banks can be taxed in India. The appellant contended that since the source of the...