Income Tax Act – Section 12AA – Registration of Trust – The Supreme Court held that the Tribunal and the Commissioner of Income Tax (Exemptions) were correct in canceling the registration of the Trust under Section 12AA on the grounds of receiving bogus donations. The Trust misused the benefits conferred by the registration, warranting cancellation [Paras 1-13].
Bogus Donation...
Penal Code – Section 193 – False Evidence – The Supreme Court held that prosecution for perjury cannot be ordered merely based on inconsistent statements. There must be a definite finding that the statements are irreconcilable and one is deliberately false. The Court must also consider whether initiating an inquiry is expedient in the interest of justice, taking into account the ...
Service Law – Enhancement of Age of Superannuation – The Supreme Court ruled that Ayurvedic doctors covered under AYUSH are entitled to the same benefit of enhanced superannuation age of 65 years as allopathic doctors. The distinction between AYUSH doctors and allopathic doctors, with the former using indigenous systems of medicine like Ayurveda and the latter using allopathy, does not...
Judicial Service – Disciplinary Proceedings – Petition challenging the compulsory retirement of Additional District and Sessions Judge due to heavy unexplained bank transactions – Full Court's recommendation and Governor's order of compulsory retirement upheld – Supreme Court finds Full Court's view justified given the substantial transactions and lack of docume...
Promotion Criteria – Rule 13.14(2) of Punjab Police Rules 1934 – Eligibility criteria for promotion to Inspector – Rule 13.14(2) prescribes eight years' approved service for promotion to selection grade of Sub-Inspector, with at least five years in the rank of Sub-Inspector – High Court upheld requirement as neither arbitrary nor discriminatory – Government order ...
Insolvency Proceedings – Corporate Guarantor – Status of guarantor as corporate debtor – Action under Section 7 of the Insolvency and Bankruptcy Code, 2016, can be initiated against a corporate person who is a guarantor for a loan taken by a principal borrower, even if the principal borrower is not a corporate person – Definition of "corporate guarantor" in Sectio...
Service Law – Ex-servicemen – Seniority – Rule 9(3) of Punjab Recruitment of Ex-servicemen Rules, 1982, does not grant benefit for military service towards seniority – Appellant not entitled to claim benefit under Rule 4 of 1972 Rules for determining seniority after the enforcement of 1982 Rules – Appeals dismissed [Paras 1-24].
Repeal and Savings – Applicati...
Electoral Bonds – Transparency and Accountability – Scheme ensures transactions only through banking channels – Purchasers must comply with KYC norms – Scheme allows anonymity but ensures traceability through banking records – Companies' financial statements must reflect expenditures, ensuring public access through the Registrar of Companies – Interim arrang...
Service Law – Recruitment Rules – ANM Qualification – The requirement under Rule 5 of the 1997 Rules and Rule 15 of the 2016 Rules for candidates to possess intermediate qualifications in the science stream for appointment as Health Worker/ANM upheld – State's power to prescribe eligibility criteria for recruitment recognized – Advertisement specifying criteria co...
Service Law – Regularization of Contractual Employees – Relief of regularization not available to contractual employees based on Umadevi (2006) – Contract employees had not completed 10 years of service by the time of Umadevi judgment – University’s proposed modality for recruitment process including age relaxation and additional marks for service duration approved &n...