Union of India Vs Manoj Kumar (Supreme Court of India) In this case Para 3.1.3 which dealt with the disparity between the Secretariat and field offices has canvassed a case for parity between similarly placed persons employed in field offices and the Secretariat; in view of the field offices being at the cutting edge of […]
Hemraj Ratnakar Salian Vs. HDFC Bank Ltd. & Ors. (Supreme Court) In the present case, first of all there is a serious doubt as to the bona fide of the tenant, as there is no good or sufficient evidence to establish the tenancy of the appellant. According to the appellant, he is a tenant of […]
Association of Diplomate of National Board Doctors (Petitioner) has filed the current writ petition for quashing of Notification imposing of 18% Goods and Services Tax (GST) on fee deposited by Diplomate of National Board (DNB) students.
Krishna Gopal Tiwary & Anr. Vs Union of India (Supreme Court) What is exempt from the Income Tax Act is the amount of gratuity received under the Gratuity Act to the extent it does not exceed an amount calculated in accordance with the provisions of sub-sections (2) and (3) of Section 4 of the Gratuity […]
Union of India Vs Quarry Owners Association (Supreme Court of India) Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order Supreme Court reserved the order on constitutional validity and vires of Rule 89(5) of the CGST Rules which restrict the refund of taxes on input services under inverted tax […]
Superintendent Central Excise & Customs Vs Kotak Mahindra Bank Ltd. (Supreme Court) There is little doubt that the situation that emerges is a creation of a secured debt in favour of the State Bank of India on 24.06.1985 and thereafter the transfer of the debt to the respondent Bank. It is the original date of […]
M.M. Aqua Technologies Ltd. Vs CIT (Supreme Court of India) In the return filed by it, the Appellant claimed a deduction of Rs.2,84,71,384/- under Section 43B based on the issue of debentures in lieu of interest accrued and payable to financial institutions. By an order dated 29th October, 1998, the Assessing Officer rejected the Appellant’s […]
Understanding the new rules under the Motor Vehicles Act for awarding just and fair compensation in accident cases. Learn how these rules override earlier judgments.
Ashwini Kumar Upadhyay Vs Union of India (Supreme Court of India) Learned amicus has drawn our attention to various instances across the country, wherein various State Governments have resorted to withdrawal of numerous criminal cases pending against M.P./M.L.A. by utilising the power vested under Section 321, Cr.P.C.It merits mentioning that the power under Section 321, […]
Gemini Bay Transcription Pvt. Ltd. Vs Integrated Sales Service Ltd. and Anr. (Supreme Court) Reading of Section 44 of the Arbitration and Conciliation Act, 1996 would show that there are six ingredients to an award being a foreign award under the said Section. First, it must be an arbitral award on differences between persons arising […]
