Taxation - Income Tax on Perquisites - Challenging Sections 17(2)(viii) and Rule 3(7)(i) of Income Tax Act and Rules regarding taxability of fringe benefits provided as concessional loans to bank employees - Bench upholds constitutionality of Section 17(2)(viii) and Rule 3(7)(i), dismissing the appeal - Held that the legislative intent was clear, and the rules did not constitute excessive delegati...
Auction Sales – Public Auction – Finality – Auction held in 1998 with 45 participants – Appellant declared highest bidder and sale confirmed – Re-auction ordered by High Court after 23 years based on presumed higher property value criticized – Sanctity of public auction and finality of completed sales emphasized – Order of re-auction set aside [Paras 8, 8....
Land Acquisition – Enhancement of compensation – Civil Appeal for increased compensation for lands acquired for canal construction under the Hippargi Barrage project – Initial compensation awarded at Rs. 1,31,263 per acre by S.L.A.O. – Reference Court increased it to Rs. 3,00,000 per acre – Appeals and cross-objections led to fixing market value at Rs. 3,69,000 per ac...
Contract Dispute - Arbitral award on three claims involving adjustments due to increased costs and payment for specific construction works under a contract - Majority ruling in Arbitral Tribunal awarded payments to respondent based on price adjustments and extra costs incurred due to legislative changes in taxes and royalties - Single Judge and Division Bench of High Court upheld the Arbitral awar...
Service Law – Promotion – Eligibility Criteria – Appellant's promotion to B.T. Assistant (English) quashed by High Court based on Rule 14, which disqualifies teachers with simultaneous B.A./B.Sc./B.Ed degrees during the same academic year – Appellant obtained B.A. (English) and M.A. (Tamil) degrees in different academic years – Rule 14 not applicable – High ...
Rejection of Election Petition – Appeal against High Court’s dismissal of application under Order VII Rule 11 CPC for rejection of Election Petition – Appellant’s nomination for Assam Legislative Assembly scrutinized, and election won – Respondent No. 1 filed Election Petition, alleging false educational qualifications and financial disclosure by appellant &...
Constitutional Law – Gender Discrimination – Licensing Conditions – Conditions limiting the number of female performers in bars under the Maharashtra Police Act, 1951 and Licensing Rules, 1960 found to directly transgress Article 15(1) and 19(1)(g) – Justifications for the restriction aiming to protect women deemed to entomb their aspirations and curtail their employment ch...
Limitation Act, 1963 - Sections 3 and 5 - Appeal filed after an inordinate delay of 5659 days - High Court refusing to condone the delay - Special Leave Petition filed challenging the High Court's decision - Principles governing the condonation of delay discussed - Law of limitation founded on public policy to put an end to litigation by forfeiting the remedy - Discretionary power of courts to...
Service Tax – Exemption – Job Work vs. Contract Labour – Appellant entered into agreements to provide personnel for various activities, claiming exemption from service tax under Notification No. 25/2012-Service Tax dated 20 June 2012 – CESTAT held services were in the nature of contract labour and not job work – Agreement lacked specifications of job work and resemble...
Disciplinary Inquiries – Judicial Review – Scope – Judicial review of disciplinary inquiries conducted by departmental/appellate authorities is limited to correcting errors of law or procedural errors leading to manifest injustice or violation of natural justice principles – High Court's interference in domestic inquiry by setting aside punishment imposed on respondent ...
