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...
Employee State Insurance Act – Wages – Section 2(22) ESI Act – Travelling Allowance – Conveyance Allowance – Definition of wages excludes travelling allowance – Conveyance Allowance is akin to travelling allowance – High Court and ESI Court rightly excluded Conveyance Allowance from wages [Paras 11-30].
Service and Labour Laws – Definition of Wage...
Consumer Law – National Consumer Disputes Redressal Commission (NCDRC): Appellant challenging the decision of the NCDRC which dismissed his complaint against the respondent for an alleged defect in a drug. NCDRC held that there was no evidence of defect or negligence on the part of the manufacturer. [Para 1]
Medical Negligence – Vaccine Administration: Appellant claimed to have an a...
Probationary Employment – Discharge of Probationary Constable – Respondent Jaswant Singh discharged from Punjab Police during probation under Rule 12.21 of Punjab Police Rules, 1934 (PPR) – Discharge challenged on grounds of violation of principles of natural justice. [Para 1, 5]
Appellate Proceedings – First Appellate Court and High Court – Both courts upheld the ...
Central Excise – Classification – Electrical Relays – Chapter 85 vs. Chapter 86 – Relays manufactured by the appellant solely for railway signaling equipment – Approved classification list reclassified under Chapter 86 – Revenue's invocation of Note 2(f) of Section XVII unjustified – 'Sole or principal use' test under Note 3 overlooked – ...
Income Tax Act – Deduction under Section 80 IA – Market value of electricity – Distinction between market value and contracted price – Assessee’s right to claim higher deduction based on market value as against contracted sale rate to State Electricity Board – Tribunal and High Court’s view upheld. [Para 15-34]
Depreciation on Assets – Written Dow...
Electricity Supply Agreement - Reduction in maximum demand - Delay in processing application - Unilateral amendment of contract - Whether arbitrary and unreasonable - Appellant's entitlement to refund of excess amount paid - Consideration of.
Constitution of India, Article 14 - State actions in contractual matters - Principles of fairness, reasonableness, and non-arbitrariness to be upheld ...