Supreme Court clarifies Section 40(a)(iib) of Income Tax Act: Kerala State Beverages vs. ACIT (2022) Date of the Judgment: January 03, 2022 Citation: 2022 INSC 4 Judges: R. Subhash Reddy, J., Hrishikesh Roy, J. Can a state government undertaking claim deductions for fees paid to the state? The Supreme Court of India recently addressed this […]
Supreme Court Clarifies Deductibility of State Levies Under Section 40(a)(iib) of Income Tax Act: Kerala State Beverages vs. ACIT (2022) Date of the Judgment: January 03, 2022 Citation: (2022) INSC 1 Judges: R. Subhash Reddy, J., Hrishikesh Roy, J. Can a state-owned corporation deduct payments made to the state government, such as license fees and
Supreme Court Upholds Assessment Orders: State of Andhra Pradesh vs. S. Pitchi Reddy (2022) LEGAL ISSUE: Whether the High Court can entertain a writ petition against a fresh assessment order when an alternative remedy of appeal is available and when suo moto revisional proceedings are pending. CASE TYPE: Tax Law, specifically related to assessment orders
Supreme Court Upholds Gujarat Water Board’s Decision on Daily Wage Pay Scales LEGAL ISSUE: Whether daily wage employees of the Gujarat Water Supply & Sewerage Board are entitled to pay scale benefits under government resolutions not specifically adopted by the Board. CASE TYPE: Service Law Case Name: Rajesh Pravinchandra Rajyaguru vs. Gujarat Water Supply &
Supreme Court Upholds Cancellation of Land Release Notification Citing Fraud: U.P. Avas Evam Vikas Parishad vs. Noor Mohammad (2021) LEGAL ISSUE: Whether a notification issued under Section 48(1) of the Land Acquisition Act, 1894, releasing land from acquisition, can be rescinded by the government if it was obtained through fraud and misrepresentation. CASE TYPE: Land
Supreme Court Clarifies Horizontal Reservation in Assistant Professor Selections LEGAL ISSUE: Whether Other Backward Class (OBC) female candidates who score higher than General Category women in the Assistant Professor selection process can be placed in the unreserved female category. CASE TYPE: Service Law, Reservation Policy Case Name: Sadhana Singh Dangi & Others vs. Pinki Asati
Supreme Court Clarifies Compassionate Appointment Rules: Bheemesh vs. Govt. of Education (2021) LEGAL ISSUE: Whether amendments to compassionate appointment rules apply retrospectively. CASE TYPE: Service Law Case Name: The Secretary to Govt. Department of Education (Primary) & Ors. vs. Bheemesh Alias Bheemappa [Judgment Date]: December 16, 2021 Date of the Judgment: December 16, 2021 Citation:
Supreme Court Sets Aside High Court Order Conding Delay of 1011 Days in Second Appeal: Majji Sannemma vs Reddy Sridevi (2021) INSC 726 Date of the Judgment: December 16, 2021 Citation: (2021) INSC 726 Judges: M. R. Shah, J., B. V. Nagarathna, J. Can a High Court condone an extensive delay in filing a second
Supreme Court dismisses contempt petition for non-payment of funds in Kamakhya Temple case (2021) LEGAL ISSUE: Whether a contempt action can be initiated for non-payment of funds when there is no specific direction for payment in the original judgment. CASE TYPE: Contempt of Court Case Name: The Bordeurai Samaj of Sri Sri Maa Kamakhya v.
Supreme Court Clarifies One Time Settlement (OTS) Eligibility for Loan Defaulters: Bijnor Urban Cooperative Bank vs. Meenal Agarwal (2021) LEGAL ISSUE: Whether a borrower can claim One Time Settlement (OTS) as a matter of right and whether High Courts can issue a writ of mandamus to direct banks to grant OTS benefits. CASE TYPE: Banking
Supreme Court overturns High Court conviction in murder case: Mohan @Srinivas vs. State of Karnataka (2021) Date of the Judgment: 13 December 2021 Citation: 2021 INSC 732 Judges: Sanjay Kishan Kaul, J., M.M. Sundresh, J. Can a High Court reverse a trial court’s acquittal of a murder case based on a different interpretation of the
Compassionate Appointment: Supreme Court sets aside High Court order on Junior Assistant Post LEGAL ISSUE: Whether a candidate who accepts a lower post on compassionate grounds, with an undertaking not to claim a higher post in the future, can later seek appointment to the higher post from the initial date of appointment. CASE TYPE: Service
