In the case of Principal Commissioner of Service Tax V/S Tops Security Ltd , it was held that an appellate authority cannot at the appellate stage give the option to an Assessee to pay the reduced penalty within a time that is beyond what is stipulated in the third proviso to Section 78 (1) of the Finance Act, 1994.
Provisions requiring prior approval before termination of service of an employee under Act of 1978 and Rules made thereunder are not applicable to minority Institution established under Article 30(1) of the Constitution of India.
In case of CIT vs. Lemon Tree Hotels Ltd Following the Madras High Court in CIT-III Chennai v. PVP Ventures Ltd. (TC(A) No. 1023 of 2005) it was held by Delhi High Court that ESOP could be debited to the profit and loss account of the Assessee.
CIT Vs. Five Vision Promotors Pvt. Ltd. (Delhi High Court)- AO made addition on account of share application money u/s 68 which was confirmed by the CIT. On appeal ITAT held that assessee has proved identity, genuineness & creditworthiness of the investors.
The focal question falling for consideration is whether Inspector appointed under Section 15(2) of the Chhattisgarh Industrial Employment (Standing Order) Act, 1961 (henceforth ‘Act, 1961’) has power and jurisdiction to adjudicate the dispute under the Act, 1961 ?
This petition under Article 226 of the Constitution of India has been listed for hearing on office objection regarding maintainability of the writ petition. An objection has been raised by the Registry that the writ petition filed against the order passed by the Board of Revenue
The Supreme Court in the matter of Madhuri Patil v. Commissioner, Tribal Development5 formulated scheme for verification of tribal status and held that any application for verification of her tribal status as a scheduled tribe should be carried out by such committee and issued direction for issuance of social caste certificate, their scrutiny.
Thus, on the basis of aforesaid decision, it is quite vivid that National Coal Wage Agreement is a settlement within the meaning of Section 2(p) of the ID Act and is binding as provided under Section 18(3) of the ID Act and having force of law and to continue to remain in force unless the same is altered/modified or substituted by another settlement.
HC held that Policy of Compassionate appointment excluding married daughter for consideration is a retrograde policy of Welfare State and violative of Article 16(2) of the Constitution.
Patna High Court held In the case of M/s Overseas Enterprises vs. The Union of India through the CC of Customs that there was absolutely no justification at all either on fact or in law in not giving effect to the order of the provisional release dated 28.03.2013.
