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Supreme Court Upholds Revenue in Income Tax Act Limitation Dispute Over Block Assessment. Limitation period for block assessment under Section 158BE commences from date of last Panchnama drawn, not date of last authorization, as per Explanation 2 to Section 158BE of Income Tax Act, 1961....

The dispute arose from block assessment orders passed under the Income Tax Act, 1961, following search operations. The assessees challenged the assessment orders as time-barred, arguing that the limit...

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Supreme Court Allows State's Appeal in Sales Tax Case, Upholding Validity of Tax Deduction at Source Rule. Rule 3A(2) of Tripura Sales Tax Rules, 1976 Held as Machinery Provision Under Section 44 of Tripura Sales Tax Act, 1976, Not Ultra Vires, as Transfer of Right to Use Goods Constitutes Taxable Sale....

The dispute arose from the State of Tripura's appeals against the Gauhati High Court's judgment declaring Rule 3A(2) of the Tripura Sales Tax Rules, 1976 as ultra vires to the Tripura Sales Tax Act, 1...

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Supreme Court Dismisses Convict's Petition in Parole Sentence Computation Case Under Haryana Good Conduct Prisoners Act. Court Held Parole Period Excluded from Total Sentence as Per Statutory Provision Section 3(3) and Precedents, Upholding High-Powered Committee Decision....

The dispute originated from a writ petition filed under Article 32 of the Constitution of India by a convict serving life imprisonment in Haryana for offences under Sections 302/34 of the Indian Penal...

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Supreme Court Addresses Caste Certificate Verification and Affinity Test in Scheduled Tribe Claims Under Maharashtra Act. The Court examines procedural guidelines and the role of affinity tests in determining caste claims, referencing prior judicial directives and legislative frameworks....

The dispute centered on the verification of caste certificates for Scheduled Tribes in Maharashtra, involving procedural guidelines and the role of the affinity test. The background involved the Const...

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Supreme Court Allows Appeal in Pension Dispute Over Contractual Service Counting. Services Rendered as Casual/Contractual Cannot Be Treated as Temporary for Qualifying Service Under Rule 13 of Central Civil Services (Pension) Rules, 1972, Absent Statutory Scheme Provision....

The dispute arose from a claim for pensionary benefits by an employee who served as a casual/contractual General Assistant from 1985 until her regularization as a Lower Division Clerk on 31 March 1995...

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Supreme Court Dismisses State's Appeal Against Setting Aside of Penalty on Contractors in Government Contract Dispute. Penalty Imposition During Extension of Time Found Impermissible Under Clause 3.5.5(v) of Odisha Public Work Department Code, Volume I, Which Applies Only to Contract Termination Scenarios....

The Supreme Court heard appeals filed by the State of Orissa challenging the High Court's decision to set aside penalties imposed on contractors while granting them extensions of time for completing r...

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Supreme Court Sets Aside Securities Appellate Tribunal's Remand Order in Insurance Brokerage Dispute. Appellate Tribunal Erred in Directing Fresh Inquiry When Insurance Regulator Found Insufficient Evidence of Bribery Under Section 41(1) of Insurance Act, 1938 and Clause 37(1) of IRDA (Insurance Brokers) Regulations, 2013....

The Supreme Court heard an appeal by an insurance and reinsurance brokerage firm challenging an order of the Securities Appellate Tribunal that had set aside a decision of the Insurance Regulatory and...

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Supreme Court Refers to Larger Bench the Question Whether Mere Membership of a Banned Organization is Punishable Under Section 10 of UAPA, 1967 — Earlier Decisions in Arup Bhuyan and Raneef Holding That Mere Membership Does Not Incriminate Without Violence or Incitement Are Reconsidered as Union of India Was Not Heard....

This judgment arises from a reference to a larger Bench of the Supreme Court of India, questioning the correctness of the decisions in Arup Bhuyan v. Union of India (2011) 3 SCC 377 and State of Keral...