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Supreme Court Upholds Assessee's Choice of Previous Year for Newly Taxable Income under Income Tax Act, 1922. Income from Sources Outside Taxable Territories Not Previously Assessed to Tax Did Not Trigger Proviso to Section 2(11)(i)(a), Allowing Different Previous Year.

The dispute arose under the Indian Income Tax Act, 1922 concerning the determination of the 'previous year' for the assessment year 1950-51. The asses...

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High Court Adjudicates Appeal for Enhancement of Motor Accident Compensation — Loss of Income Assessment and Future Prospects Under Section 166 of the Motor Vehicles Act, 1988 Considered.

This first appeal arises from the judgment and award dated 16.08.2004 passed by the Motor Accident Claims Tribunal, Ahmednagar in MACP No.822/2000, wh...

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Supreme Court Hears Consolidated Writ Petitions Challenging the Process of Designation of Senior Advocates Under Section 16 of the Advocates Act, 1961. The Issue Concerns Whether the Existing System of Designation is Arbitrary and Violative of Articles 14, 15, and 21 of the Constitution.

Background: The case concerned a writ petition filed by a Senior Advocate challenging the prevailing system of designation of Senior Advocates in the ...

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Supreme Court Allows Rajasthan High Court's Appeal Against Reinstatement of Probationary Judicial Officer. Termination of Probationer Upheld as Non-Stigmatic Administrative Decision Based on Suitability Assessment.

The Supreme Court allowed the appeals filed by the Rajasthan High Court against the order of its own Division Bench which had directed reinstatement o...

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Bombay High Court Dismisses Writ Petition Challenging Clubbing of Establishments Under EPF Act. Common Ownership and Same Telephone Number Justify Clubbing for Coverage Under Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The petitioner, M/s. Kiran Agencies, a proprietary firm engaged in pharmaceutical distribution, challenged the order dated 30.03.2005 passed by the Em...