While declining to interfere with the embankment project, the SC permitted petitioners to submit a comprehensive representation to authorities. Construction of the project was not restrained.
The Supreme Court dismissed the Revenue’s plea after noting that earlier Tribunal and Supreme Court decisions covered the issue under Section 36(1)(viia). The High Court had rightly found no substantial question of law.
The Supreme Court held that Leave Travel Concession involving foreign travel falls outside Section 10(5) exemption. Employers must deduct TDS where LTC journeys include foreign legs or deviate from the shortest domestic route.
SC directed completion of investigation within three months, ordering bail if probe is not concluded. The ruling balances prolonged custody against seriousness of allegations.
The Court held that the product fits within the specific “fruit drink” entry under UPVAT and cannot be taxed under the residuary entry at 12.5%. Regulatory food classification was deemed irrelevant for VAT purposes.
The Supreme Court held that dismissal of a special leave petition in limine does not result in merger of the High Court judgment. A review petition before the High Court remains maintainable unless leave to appeal has been granted.
The Supreme Court held that appeals involving tax below the prescribed monetary threshold should not be pursued. The question of limitation in reassessment was left open for future cases.
The Supreme Court found no overlapping between the criminal investigation and the States administrative probe. The writ petition seeking restraint was dismissed.
The Court held that mere recommendation for promotion does not create an accrued right when no D.P.C. or select list was prepared. Since the cadre was abolished before completion of the process, appointments under repealed rules were impermissible.
The Supreme Court refused to entertain the writ petition citing disputed facts. It directed the District Election Officer, Lucknow to verify representations and take action as per law.
