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...
Service Law - Employment Law – Dispute regarding payment of interest on arrears following a settlement – Appellant, Bridge and Roof Company (India) Ltd., challenges direction to pay interest to the respondent, a retired employee, for delay in payment of arrears pursuant to a settlement – Settlement between the company and its employees under the Industrial Dispute Act was dated 3...
Arbitration Law – Dispute resolution in commercial infrastructure projects – Appeals filed by NHAI challenging the arbitral decision favoring GMR Hyderabad Vijayawada Expressways Ltd, which was awarded a contract for highway development and claims subsequent financial adjustments due to “Change in Law” events affecting project costs and revenues – Claims inc...
Civil Procedure – Appeal and Delay Condonation – Article 227 – Order 41 Rule 3A CPC – Non-joinder of Necessary Party - Appeal Process – Challenge against the appellate court's order overruling objections related to the maintainability of an appeal filed without a condonation of delay application – High Court upheld appellate court's decision to grant lea...
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...
Probate Law – Maintainability of probate petition based on certified copy of registered Will – Appellants challenge probate orders permitting proceedings absent original Will, alleging mandatory requirement for original Will at filing – Single Judge admitted probate petition on basis of certified copy, pending verification and evidence of Will’s authenticity and execution u...
Eviction Proceedings – Non-Service of Summons Contested – Petitioner challenges eviction under Section 14(1)€ of the Delhi Rent Control Act, asserting improper service of summons – Respondent asserts summons were served through multiple modes including registered post and publication – High Court finds no infirmity in the service process – Service deemed proper d...
Property Dispute - Rights over terrace access - Dispute arising from the installation of an iron grill by the petitioner obstructing the respondents' access to the terrace - Initial suit filed by respondents resulted in a directive for the petitioner to remove the obstruction - Subsequent appeals upheld the trial court's decision.
Limitation Issue - Condonation of Delay - Peti...
Civil Procedure – Prohibitory Injunction – Ownership Dispute – Appeal challenging Trial and First Appellate Court judgments dismissing suit for prohibitory injunction – Appellants claimed ownership of disputed site part of Plot No. 212 – Respondent had allegedly opened door and constructed chabutra illegally – Courts found site was shamlat deh (village common la...
Municipal Employment – Regularization of Temporary Employee – Industrial Court directed the regularization of the respondent as a Tax Inspector – Petitioners challenged on grounds of lack of qualifications and procedural irregularities – High Court dismissed the petition, upheld regularization considering prolonged service and procedural compliance [Paras 1-31].
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