The Honble Supreme Court while enhancing the compensation in the case of permanent disability caused to accident, held that while awarding compensation in cases of permanent disability caused to claimants, the courts must look at the case in totality, and must consider the socio-economic background of the claimants.
The Honble Supreme Court while allowing appeal held that merely because the reinstatement order was under challenge and there was a stay of the order of reinstatement during the pendency of the proceedings before the High Court, it cannot be a ground to deny the wages to the employee when ultimately the order of reinstatement came to be confirmed and attained the finality.
The Honble Supreme Court held that in the event of Slum Sale, the appellant would not be liable for any tax obligations before the date on which Agreement was executed as the appellant was neither a dealer nor a manufacturer before the date of execution of Agreement.
The Honble Supreme Court while decreasing the awarded compensation under Land Acquisition Act, held that the compensation determined on the basis of the Notification 5 years later, cannot be a yardstick for determining the compensation for the land which is acquired five years before and therefore, the claimants shall not be entitled to the same compensation as awarded with respect to the lands acquired after 5 years from the date of acquisition.
The Honble Supreme Court directed Insurance Company to process the complainants insurance claim and remit the payable sum as all formalities on behalf of deceased was completed. Further, a complete malafide intention was deciphered out from the sequence of events through which Insurance Company was trying to deny all benefits.
The Honble Supreme Court while allowing appeal observed that there is no provision under Section 10 of the Contract Labour (Regulation and Abolition) Act, 1970 that the workers/employees employed by the contractor automatically become the employees of the appellant and/or the employees of the contractor shall be entitled for automatic absorption and/or they become the employees of the principal employer.
The Honble Supreme Court observed that effecting transfer subject to a condition of providing the basic amenities and basic physical needs to the transferor – senior citizen is sine qua non for applicability of sub-section (1) of Section 23. In the present case, it was not even pleaded by respondent no.1 that the release deed was executed subject to such a condition.
The Hon’ble Supreme Court determined compensation under Motor vehicles Act, 1988 on basis of Income Tax Return which was held to be a statutory document on which reliance be placed, where available, for computation of annual income.
In present matter, the Honble Gujarat High Court held that prefacing the discussion on the aspects of law involved in the controversy and the application of provisions of the Act and the Rules, it has to be recollected that the provisions regarding countervailing duty, are based on the international treaty obligation.
The ITAT allowed appeal of the assesse wherein the LD. CIT(E) have rejected registration under 12A of the I.T. Act, 1961, by observing that various allegations made by the ld.CIT(E) while denying registration u/s. 12A of the I.T.Act requires verification and proper appreciation of facts by the ld. CIT(E). In addition, it was also observed that the matter requires a revisit to the file of the PCIT for deciding the issue afresh and in accordance with law after giving due opportunity of being heard to the assessee.
