Income Tax – Gains from Foreign Exchange Fluctuations – Non-inclusion under Section 80HHC Deduction – Gains from foreign exchange fluctuations in EEFC account not considered as income derived from export business – EEFC account gains not directly related to the business of export of goods, hence cannot be included in deduction under Section 80HHC of Income Tax Act. [Paras 2...
Input Tax Credit & Special Rebate under KVAT Act – Assessment Years 2009-10 to 2012-13 – Petitioners, rubber dealers, entitled to input tax credit and special rebate under Sections 11 and 12 of KVAT Act for tax paid on local rubber purchases. [Para 2]
Exemption Notifications and Inter-State Sales – Notification under Section 8(5) of CST Act exempting natural rubber from CS...
Trademark Infringement and Passing Off – Use of “CERTIFIED SCRUM MASTER” and associated logo by defendants constitutes infringement of plaintiff’s registered trademarks – Plaintiff’s registered Certification Trade Marks (CTMs) “CERTIFIED SCRUMMASTER”, “CSM”, and associated device marks infringed by defendants’ use of deceptively sim...
Property and Tenancy Dispute – Eviction and Recovery of Arrears – Appeal challenging judgment of Additional District Judge and Senior Civil Judge for eviction of Rajender Bhardwaj (Appellant) and recovery of arrears and user charges – Dismissal of Regular Civil Appeal by First Appellate Court and upholding Trial Court's order. [Paras 1, 4]
Legal Principles for Se...
Employee Compensation Claim – Dismissal of Claim for Lack of Employer-Employee Relationship – Death of Brij Kishore Gupta @ Brij Kishore Sah while plying vehicle TSR No. DL-lRF-0941 – Claim based on assertion of employment with Respondent No.1, but dismissed due to insufficient evidence establishing an employer-employee relationship. [Paras 1, 9]
Factual Background &...
Civil Procedure – Jurisdiction of Civil Court under SARFAESI Act – Suit based on Memorandum of Understanding (MOU) for specific performance and damages – Jurisdiction of civil court not barred under Section 34 of SARFAESI Act – DRT or other tribunals not empowered to adjudicate rights arising from MOU – Civil Court's jurisdiction plenary unless expressly or implie...
Medical Unfitness in Recruitment - Hypertension and Varicose Vein - Petitioner declared medically unfit for the post of Constable (Animal Transport) in ITBP due to 'varicose vein both legs' and 'high blood pressure', later revised to 'hypertension with mild mitral regurgitation'. Petitioner contends wrongful rejection based on hypertension, a condition reportedly curable wi...
Ownership Dispute over Land – Interpretation of Commissioner’s Order – The appeal centered on the interpretation of an order by the Special Deputy Commissioner for Abolition of Inams, determining the rightful owner of a land parcel. The plaintiff claimed ownership based on purchase from a vendor who sought occupancy rights, while the defendant claimed title from Inamdar’s s...
Writ Petition – Pay Anomaly Correction – Petition for equalizing petitioner's pay with that of a junior colleague – Petitioner, a retired 'Process Server', sought parity in pay with respondent no. 4, who drew higher pay at retirement. [Para 1-4, 9]
Judicial Precedent – Reference to Similar Cases – Citing instances of pay correction i...
Disciplinary Proceedings in Banking Sector – Petitioner, a Scale-II officer in Bangiya Gramin Vikash Bank, challenges the disciplinary process including charge-sheet dated 7th June 2013, enquiry findings, and subsequent orders of punishment and appellate authority – Allegations of financial irregularities and misconduct as Branch Manager – Issues around the procedural aspects of ...