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Supreme Court Dismisses Challenge to Army Commander Appointments Based on Seniority and Merit. Selection Process Upheld as Valid Under Government Policy and Transaction of Business Rules....

The case involves Lieutenant General Ravi Dastane challenging the appointments of Lieutenant General Dalbir Singh and Lieutenant General Sanjiv Chachra as Army Commanders. The dispute arose when a pro...

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Supreme Court Upholds State's Power to Prohibit Export of Sand Under MMDR Act - Gujarat Rules Restricting Inter-State Sand Movement Held Valid. The Court held that the prohibition on export of sand was a reasonable restriction under Article 304(b) of the Constitution, aimed at preventing illegal mining and conserving natural resources....

The case involves appeals by the State of Gujarat against the Gujarat High Court's judgment striking down Rules that prohibited the export of ordinary sand from the State. The respondents were leaseho...

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Supreme Court Allows State's Appeal in Pension Entitlement Case - Resignation Forfeits Past Service Under Punjab Civil Services Rules. Rule 7.5(1) of Punjab Civil Services Rules disentitles a resigning employee to pension as past service stands forfeited....

The respondent, Gurbaran Singh, was appointed as a pharmacist by the Director Health Services, Punjab on 05.09.1975 on a regular basis. During his tenure, he was posted at various districts, and while...

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Supreme Court Allows Appeal in Part — NCCD Payable Despite Excise Duty Exemption, Education Cess and Secondary & Higher Education Cess Not Payable. The Court held that Education Cess and Secondary & Higher Education Cess, being surcharges on excise duty, cannot be levied when basic excise duty is exempted, but NCCD, being an independent duty of excise, is payable....

The appeal arose from a dispute between Bajaj Auto Limited (the appellant) and the Union of India regarding the liability to pay National Calamity Contingent Duty (NCCD), Education Cess, and Secondary...

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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'....

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Years 1979-80 and 1980-81. The core issue was whethe...

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Supreme Court Allows Appeal in Excise Duty Exemption Case — NCCD, Education Cess and Secondary & Higher Education Cess Not Payable When Basic Excise Duty Exempted. Exemption Notification Under Section 5A of Central Excise Act, 1944 Covers NCCD as Duty of Excise, and Surcharges on Excise Duty Cannot Be Levied Without Substratum....

The appeal arose from a dispute between Bajaj Auto Limited (appellant) and the Union of India (respondent) regarding the liability to pay National Calamity Contingent Duty (NCCD), Education Cess, and ...

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Supreme Court Dismisses Repeated Enrolment Attempts by Advocate Whose Earlier Enrolment Was Cancelled for Misrepresentation. The Court held that subsequent acquittal does not cure the initial suppression of facts under Section 26 of the Advocates Act, 1961, and repeated applications constitute abuse of process....

The appellant, Anand Kumar Sharma, was enrolled as an advocate with the Bar Council of Himachal Pradesh in July 1988. He later transferred his enrolment to Rajasthan with permission from the Bar Counc...

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Supreme Court Allows Appeal Against High Court's Mandamus for Compassionate Appointment After 21-Year Delay. Claim for Compassionate Appointment Rejected as Stale Due to Inordinate Delay....

The Supreme Court allowed the appeal filed by the Government of India against the judgment of the Madras High Court, which had directed the grant of compassionate appointment to the respondent, P. Ven...