Income Tax – Infrastructure Development – Eligibility for Deduction under Section 80IA(4) – The respondent, engaged in infrastructure development at Kakinada Deep Water Port, claimed a deduction under Section 80IA(4) of the Income Tax Act for the development of a Mechanised Port Handling System – The revenue disallowed the deduction, contending that the respondent had no di...
Labour Law – Industrial Employment (Standing Orders) – Applicability of Central vs. State Law – Cement industry dispute – Appellant, UltraTech Cement Ltd., contended that the Central Government's Industrial Employment (Standing Orders) Act, 1946 (CG Act) governed the industry – Appellant argued cement is a controlled industry under the Central Government and thus,...
Family Law – Divorce by Mutual Consent – Settlement Agreement – Transfer Petition Disposed – The petitioner sought the transfer of a matrimonial suit under Section 9 of the Hindu Marriage Act, 1955, from Serampore, West Bengal, to Hisar, Haryana – The matter was referred to mediation, resulting in a settlement agreement where the parties agreed to divorce by mutual co...
Public Interest Litigation – Construction of Service Lanes and Irrigation Channels – Directed to Implement Measures - The petitioner argued that the construction of the Ring Road blocked essential access points for several villages and caused the drying up of irrigation channels. The court directed the respondents to construct either an Overhead Bridge or Underpass for the villagers...
Family Law – Dismissal for Non-payment of Interim Maintenance – Rule 9, Order IX of CPC – The appellant's divorce petition was dismissed by the Family Court due to non-payment of interim maintenance in a prior proceeding – The Family Court dismissed the current petition on the same basis, invoking Order IX, Rule 9 of the CPC – Held: The Family Court erred in apply...
Contract Law – Liquidated Damages – Delayed Supply of Goods – The plaintiff supplied electrical insulators to the defendant under three purchase orders, but deliveries were delayed – Defendant withheld payment citing liquidated damages – Plaintiff argued the delay was due to force majeure events (floods and labour issues), but failed to provide timely notice as requir...
Taxation Law – Reassessment under Income Tax Act – Issuance of Notice to Deceased Person – Petitioner, the legal heir of late Sh. Vijay Shankar Goel, challenged the reassessment notice under Section 148A(b) and subsequent order under Section 148A(d) – Notices were issued in the name of the deceased assessee despite the department being informed about his death – Held:...
Full Tank Level Dispute – Extent of FTL – Petitioners' objections regarding Durgam Cheruvu tank’s FTL not considered – Directions for Reconsideration – The petitioners argued that the FTL determined by the respondents exceeded the original extent of Acs. 65.12 Guntas, encroaching on their private property – Held: The Lake Protection Committee was directed to...
Facts:
An advocate filed a writ petition before the High Court, seeking directions to the Department of AYUSH to allow homeopathic practitioners to perform in accordance with the advisory issued on 06.03.2020. The advisory suggested the use of AYUSH systems in responding to COVID-19, but the State of Kerala and the Department of AYUSH, Trivandrum, did not implement it. The High Court disp...
Civil Law – Probate of Will – Two competing Wills – Probate granted in favor of respondent based on 1993 Will – Trial court dismissed claim on 1995 Will – Appellants challenged the genuineness of the 1993 Will, alleging suspicious circumstances, including mention of deceased wife who was alive at the time of the Will's execution – Held: The 1993 Will was sus...