Author name: G.R. Hari

Supreme Court Grants Career Advancement Benefits to Employees: State of West Bengal vs. West Bengal Dairymens Association (2018)

/ Career Advancement Scheme, Judges, Kurian Joseph, Merger Benefits, Mohan M. Shantanagoudar, Navin Sinha, Service Law

Supreme Court Grants Career Advancement Benefits to Employees: State of West Bengal vs. West Bengal Dairymens Association (2018) LEGAL ISSUE: Whether employees of merged directorates are entitled to Career Advancement Scheme benefits despite receiving benefits under the merger scheme. CASE TYPE: Service Law Case Name: The State of West Bengal vs. West Bengal Dairymens Association […]

Supreme Court Grants Career Advancement Benefits to Employees: State of West Bengal vs. West Bengal Dairymens Association (2018) Read Post »

Supreme Court Clarifies Taxability of Stock Appreciation Rights (SARs) in Income Tax Act: Addl. Commissioner of Income Tax vs. Bharat V. Patel (24 April 2018)

/ Abhay Manohar Sapre, Income Tax Act, 1961, Income Tax Act, 1961 with Section 17(2), Income Tax Act, 1961 with Section 28(iv), Judges, Perquisites, R.K. Agrawal

Supreme Court Clarifies Taxability of Stock Appreciation Rights (SARs) in Income Tax Act: Addl. Commissioner of Income Tax vs. Bharat V. Patel (2018) LEGAL ISSUE: Whether the amount received on redemption of Stock Appreciation Rights (SARs) is taxable as a perquisite or as capital gains under the Income Tax Act, 1961. CASE TYPE: Income Tax

Supreme Court Clarifies Taxability of Stock Appreciation Rights (SARs) in Income Tax Act: Addl. Commissioner of Income Tax vs. Bharat V. Patel (24 April 2018) Read Post »

Supreme Court Clarifies Status of Elected Members in No-Confidence Motion: Ram Pal Singh vs. State of U.P. (24 April 2018)

/ Constitutional Law, Constitutional Law with Article 188, Deepak Gupta, Judges, Madan B. Lokur, Uttar Pradesh Kshettra Panchayats and Zila Panchayats Adhiniyam, 1961, Uttar Pradesh Kshettra Panchayats and Zila Panchayats Adhiniyam, 1961 with Section 15, Uttar Pradesh Kshettra Panchayats and Zila Panchayats Adhiniyam, 1961 with Section 6(1)

Supreme Court Clarifies Status of Elected Members in No-Confidence Motion: Ram Pal Singh vs. State of U.P. (2018) LEGAL ISSUE: Whether an elected member of a Kshettra Panchayat, who has not subscribed to the oath of office, can sign or move a no-confidence motion against the Pramukh of the Kshettra Panchayat. CASE TYPE: Local Government

Supreme Court Clarifies Status of Elected Members in No-Confidence Motion: Ram Pal Singh vs. State of U.P. (24 April 2018) Read Post »

Supreme Court clarifies total turnover under Section 10A of IT Act: Commissioner of Income Tax vs. HCL Technologies Ltd. (24 April 2018)

/ Export Turnover, Income Tax Act, 1961, Income Tax Act, 1961 with Section 10A, Judges, R. Banumathi, R.K. Agrawal, Total Turnover

Supreme Court clarifies total turnover under Section 10A of IT Act: Commissioner of Income Tax vs. HCL Technologies Ltd. (2018) LEGAL ISSUE: Whether software development charges should be excluded while calculating deductions under Section 10A of the Income Tax Act, 1961. CASE TYPE: Income Tax Case Name: Commissioner of Income Tax, Central-III vs. HCL Technologies

Supreme Court clarifies total turnover under Section 10A of IT Act: Commissioner of Income Tax vs. HCL Technologies Ltd. (24 April 2018) Read Post »

Supreme Court Upholds Arbitral Award Against Non-Signatory: Cheran Properties vs. Kasturi & Sons (2018)

/ A.M. Khanwilkar, Arbitration Agreement, Arbitration and Conciliation Act, 1996, Arbitration and Conciliation Act, 1996 with Section 35, Arbitration and Conciliation Act, 1996 with Section 36, Companies Act, 1956, Companies Act, 1956 with Section 111, D.Y. Chandrachud, Dipak Misra, Judges, Rectification of Register

Supreme Court Upholds Arbitral Award Against Non-Signatory: Cheran Properties vs. Kasturi & Sons (2018) LEGAL ISSUE: Whether an arbitral award can be enforced against a non-signatory to an arbitration agreement, particularly a nominee of a party to the agreement. CASE TYPE: Arbitration and Company Law Case Name: Cheran Properties Limited vs. Kasturi and Sons Limited

Supreme Court Upholds Arbitral Award Against Non-Signatory: Cheran Properties vs. Kasturi & Sons (2018) Read Post »

Supreme Court clarifies taxability of interest on share application money: Commissioner of Income Tax vs. Shree Rama Multi Tech Ltd (2018)

/ Abhay Manohar Sapre, Income Tax Act, 1961, Income Tax Act, 1961 with Section 147, Income Tax Act, 1961 with Section 240, Income Tax Act, 1961 with Section 44AB, Judges, R.K. Agrawal

Supreme Court on Taxability of Interest on Share Application Money: Commissioner of Income Tax vs. Shree Rama Multi Tech Ltd (2018) LEGAL ISSUE: Whether interest earned on share application money is taxable income. CASE TYPE: Income Tax. Case Name: The Commissioner of Income Tax-IV, Ahmedabad vs. M/s. Shree Rama Multi Tech Ltd. [Judgment Date]: 24

Supreme Court clarifies taxability of interest on share application money: Commissioner of Income Tax vs. Shree Rama Multi Tech Ltd (2018) Read Post »

Supreme Court Denies Deduction Under Section 80-O of Income Tax Act: B.L. Passi vs. Commissioner of Income Tax (24 April 2018)

/ Abhay Manohar Sapre, Income Tax Act, 1961, Income Tax Act, 1961 with Section 80-O, Judges, R.K. Agrawal, Tax Deductions, Technical Services

Supreme Court Denies Deduction Under Section 80-O of Income Tax Act: B.L. Passi vs. Commissioner of Income Tax (2018) LEGAL ISSUE: Whether the assessee is entitled to a deduction under Section 80-O of the Income Tax Act, 1961 for providing commercial and industrial information to a foreign company. CASE TYPE: Income Tax Law Case Name:

Supreme Court Denies Deduction Under Section 80-O of Income Tax Act: B.L. Passi vs. Commissioner of Income Tax (24 April 2018) Read Post »

Supreme Court Quashes Reassessment Notice for Income Tax: TechSpan India Pvt. Ltd. (2018)

/ Assessment, Income Tax Act, 1961, Income Tax Act, 1961 with Section 147, Income Tax Act, 1961 with Section 148, Judges, Mohan M. Shantanagoudar, R.K. Agrawal

Supreme Court Quashes Reassessment Notice for Income Tax: TechSpan India Pvt. Ltd. (2018) LEGAL ISSUE: Whether the reopening of a completed assessment under Section 147 of the Income Tax Act, 1961 is justified based on a mere change of opinion by the Assessing Officer. CASE TYPE: Income Tax Case Name: Income Tax Officer Ward No.

Supreme Court Quashes Reassessment Notice for Income Tax: TechSpan India Pvt. Ltd. (2018) Read Post »

Supreme Court Upholds Second Notice under Section 158BD of IT Act in Income Tax Assessment: Tapan Kumar Dutta vs. Commissioner of Income Tax (2018)

/ Abhay Manohar Sapre, Block Assessment, Income Tax Act, 1961, Income Tax Act, 1961 with Section 158BC, Income Tax Act, 1961 with Section 158BD, Judges, R.K. Agrawal

Supreme Court Upholds Second Notice under Section 158BD of IT Act in Income Tax Assessment: Tapan Kumar Dutta vs. Commissioner of Income Tax (2018) LEGAL ISSUE: Validity of a second notice issued under Section 158BD of the Income Tax Act, 1961 when a prior notice under Section 158BC was already issued to the same assessee.

Supreme Court Upholds Second Notice under Section 158BD of IT Act in Income Tax Assessment: Tapan Kumar Dutta vs. Commissioner of Income Tax (2018) Read Post »

Supreme Court clarifies taxability of loan waivers: Mahindra & Mahindra Ltd. Case (24 April 2018)

/ Abhay Manohar Sapre, Income Tax Act, 1961, Income Tax Act, 1961 with Section 28(iv), Income Tax Act, 1961 with Section 41(1), Judges, R.K. Agrawal

Supreme Court Clarifies Taxability of Loan Waivers: Mahindra & Mahindra Ltd. Case (2018) LEGAL ISSUE: Whether a loan waiver constitutes taxable income under the Income Tax Act, 1961. CASE TYPE: Income Tax Law. Case Name: The Commissioner vs. Mahindra and Mahindra Ltd. Judgment Date: 24 April 2018 Introduction Date of the Judgment: 24 April 2018

Supreme Court clarifies taxability of loan waivers: Mahindra & Mahindra Ltd. Case (24 April 2018) Read Post »

Supreme Court clarifies promotion criteria for medical professors: Dr. Shadab Ahmed Khan vs. Prof. Mujahid Beg (2018)

/ Career Advancement Scheme, Judges, L. Nageswara Rao, MCI Regulations, Medical Council Act, 1956, S.A. Bobde, Service Law, UGC Regulations, University Faculty Promotion, University Grants Commission Act, 1956

Supreme Court clarifies promotion criteria for medical professors: Dr. Shadab Ahmed Khan vs. Prof. Mujahid Beg (2018) LEGAL ISSUE: Whether a Ph.D. degree is mandatory for promotion to the post of Professor under the Career Advancement Scheme in medical colleges. CASE TYPE: Service Law (University Faculty Promotion) Case Name: Dr. Shadab Ahmed Khan & Anr.

Supreme Court clarifies promotion criteria for medical professors: Dr. Shadab Ahmed Khan vs. Prof. Mujahid Beg (2018) Read Post »

Supreme Court clarifies the status of Field Supervisors as Teachers: Registrar, Orissa University of Agriculture & Technology vs. Upendra Nath Patra & Anr. (23 April 2018)

/ Employee Rights, Judges, L. Nageswara Rao, Orissa University of Agriculture and Technology Act, 1965, Orissa University of Agriculture and Technology Act, 1965 with Section 2(10), S.A. Bobde, Service Law, Statutes of the Orissa University of Agriculture and Technology, 1966 with Statute 19

Supreme Court Clarifies Teacher Status of Field Supervisors in Orissa University of Agriculture & Technology Date of the Judgment: 23 April 2018 Citation: (2018) INSC 327 Judges: S.A. Bobde, J., L. Nageswara Rao, J. Can a university employee, specifically a Field Supervisor, be considered a teacher and be entitled to the benefits of a teacher?

Supreme Court clarifies the status of Field Supervisors as Teachers: Registrar, Orissa University of Agriculture & Technology vs. Upendra Nath Patra & Anr. (23 April 2018) Read Post »

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