Service Law – Regularization – Contractual Basis – The High Court ordered regularization of the respondent who had served as a driver on a contractual basis for over ten years – Supreme Court held that mere continuation in service does not entitle an employee to regularization, especially when the initial appointment was contractual and without a selection process – T...
Income Tax – Withholding Tax Certificate – Interpretation of Section 197 of the Income Tax Act, 1961 – The Delhi High Court examined whether the denial of a Nil withholding tax certificate to SFDC Ireland Limited by the Commissioner of Income Tax was justified. The petitioner, a resident of Ireland, argued that the payments received from SFDC India for the sale of standardized, n...
Service Law – Promotion and Service Matters – The petitioner sought promotion to the post of Chief Law Officer/Inspector General in BSF. The High Court examined the criteria for promotion, recruitment rules, petitioner’s medical category, and procedural delays in framing recruitment rules. [Para 2-4, 30-32]
Promotion Eligibility – held – eligibility for p...
Taxation Law – Income Tax Act – Section 148 Reassessment – The High Court of Delhi adjudicated the validity of reassessment proceedings initiated against Seema Gupta under Section 148 of the Income Tax Act, 1961. The Court examined the discrepancies between the reasons provided to the petitioner and those recorded by the respondent, as well as the overall legality and justificati...
Family Pension – Work-Charged Employee – Appellant's deceased husband was engaged as a Muster Roll employee and later appointed to the work-charged establishment – Deceased remained a work-charged employee until his demise – Work-charged employees not covered under M.P. Civil Services (Pension) Rules, 1976 – Board had adopted National Pension Scheme for work-charg...
Classification of Employees as Workmen – Industrial Disputes Act, 1947 – Section 2(s) – Interpretation by Industrial Tribunal – Challenge in High Court – High Court upholds Tribunal’s classification of certain employees as ‘workmen’ under the Act. Tribunal found that these employees primarily performed manual, skilled, and unskilled work, contrary to...
Service Law - Delhi Police Constable's dismissal for unauthorized absence - Tribunal dismissing Original Application (OA) for lack of merits - Review application filed - Tribunal recalling previous order and relisting OA for re-hearing - Petitioner challenging findings of Enquiry Officer, Disciplinary Authority (DA), and Appellate Authority (AA) - Charges include transfer, false complaint, fai...
Service Law – Assured Career Progression Scheme – Applicability – Appellants sought application of ACP Scheme retrospectively from August 9, 1999, as was done for State Government employees – BSEB adapted ACP Scheme effective from April 5, 2005 – Scheme not applicable to public undertakings or autonomous institutions unless specifically adapted – No malafide or ...
Service Law – MACP Scheme – Applicability and Implementation Date – MACP Scheme implemented with effect from 1st September 2008, not 1st January 2006 – MACP Scheme provides financial upgradation to the immediate next grade pay in the hierarchy of the pay bands, not the next promotional post – Decision based on Sixth Central Pay Commission recommendations and governmen...
Social Welfare Legislation – ESI Act – Applicability to BCCI – Whether BCCI qualifies as "shop" under the ESI Act – High Court and ESI Court held BCCI's activities to be systematic commercial activities – BCCI's primary objective to promote cricket does not exempt it from ESI Act – Liberal interpretation of "shop" under social welfare...