Hire charges of a vessel did not constitute ‘Royalty’ as it was in the nature of business income and as there was no Permanent Establishment therefore, no taxability arose on account of business income.
CBIC issues guidance on GST treatment of vouchers, addressing distribution models, unredeemed vouchers, and associated services to ensure compliance.
The Supreme Court ruling clarifies that a regional manager’s supervisory duties exclude him from being classified as a ‘workman’ under the Industrial Disputes Act.
Application for change of date of birth can be rejected on the ground of delay, particularly, when it is made at fag end of the service: Supreme Court in Barsua Iron Ore Mines Vs United Mines Mazdoor Union And Ors.
The Supreme Court ruled on the regularization of workers in the Mahanadi Coalfields Ltd. dispute, confirming the Tribunal’s decision for equal treatment.
Supreme Court remands VVF Ltd. wage revision case to the Tribunal, highlighting the industry-cum-region test and financial capacity as key criteria for decision-making.
