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...
Constitutional Law – Transfer of Criminal Trial – Petitioners, being the daughter and wife of the deceased, sought transfer of trial and further investigation from Andhra Pradesh to Hyderabad or New Delhi – Supreme Court held that the petitioners’ apprehensions of a biased trial and investigation due to the influence of state authorities and threats to key witnesses were re...
Environmental Law – Felling of Trees – Aarey Forest – Permission sought for the felling of trees in Aarey Forest for the construction of a metro car depot – The Supreme Court permitted Mumbai Metro Rail Corporation Limited (MMRCL) to apply to the Tree Authority for felling 84 trees needed for the shunting segment of the car depot project – Court emphasized the need fo...
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...
Constitutional Law – Writ Jurisdiction – High Court’s jurisdiction under Article 226 of the Constitution – Statutory remedy of appeal under Section 46(1) of the MP VAT Act, 2002 – High Court entertained a writ petition against the Assessment Order denying Input rebate despite availability of statutory appeal – Supreme Court held High Court’s decision unsus...
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...
Constitutional Law – Writ Jurisdiction – Private Unaided Minority Institution – High Court held writ petition maintainable against termination order by private unaided minority institution – Supreme Court found High Court erred – Writ jurisdiction under Article 226 maintainable only if public duty element present – Service disputes of private nature without stat...
Criminal Law – MCOCA – Organized Crime – Confession – Appellants challenged validity of confessions recorded by an Additional Superintendent of Police (Addl. SP) under MCOCA – Supreme Court held that Addl. SPs are not of the same rank as SPs – Confessions recorded by Addl. SPs not admissible under Section 18 MCOCA – High Court's dismissal of writ petit...