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Bombay High Court Enhances Compensation for Deceased Daily Wage Earner in Motor Accident Claim — Multiplier Based on Deceased's Age, Future Prospects, and Filial Consortium Granted. Employer's Non-Compliance with Labour Laws Not Determinative of Employment; Preponderance of Probabilities Standard Applied.

The appellants, parents and brother of 19-year-old Sagar Gavade, filed a First Appeal against the judgment and award of the Motor Accident Claims Trib...

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Supreme Court Allows Appeal Against Arrest Under PML Act — Validity of Arrest Under Section 19 PML Act Must Be Examined by Trial Court at Remand Stage

The Supreme Court heard an appeal by Arvind Kejriwal challenging his arrest by the Directorate of Enforcement (DoE) under Section 19 of the Prevention...

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Bombay High Court Upholds Lease Rent Revision Based on Ready Reckoner Rates for Housing Societies in Bandra. Court holds that linkage of lease rent to land value is not per se prohibited and the Government Resolutions of 2006, 2012, and 2018 are constitutionally valid.

The Bombay High Court, in a batch of writ petitions, upheld the constitutional validity of Government Resolutions (GRs) dated 29th May 2006, 12th Dece...

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Supreme Court Upholds Validity of Section 17(2)(viii) of Income Tax Act and Rule 3(7)(i) of Income Tax Rules in Bank Employee Loan Perquisite Case. Delegation of Power to Prescribe Fringe Benefits Held Not Excessive and Use of SBI Prime Lending Rate as Benchmark Upheld as Non-Arbitrary.

The Supreme Court, in a common judgment, dismissed appeals filed by staff unions and officers' associations of various banks challenging the constitut...

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Bombay High Court Grants Parole to Convict Suffering from Multiple Sclerosis Due to Inadequate Medical Facilities in Prison. State's Obligation to Provide Medical Treatment to Prisoners Emphasized; Parole Granted for 45 Days to Enable Treatment.

The petitioner, Ajaysingh Kuvarsingh Dahiya, a convict lodged in Mumbai Central Prison, filed a Criminal Writ Petition directly before the Bombay High...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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Supreme Court Dismisses Revenue Appeal in Income Tax Case; Arrear Dividends on Shares Held Not Taxable as Income. Purchase of Shares Cum-Dividend Implied Price Included Dividend Amount, Which Was Not Income of the Purchaser but Capital Receipt Under Income-tax Act, 1922.

The case involved a tax dispute regarding the treatment of arrear dividends received by the respondent, India Discount Co. Ltd., a dealer in shares an...

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Supreme Court Reverses High Court's Order for Accounts; Holds Export Transactions as Sales Not Agency. Distinction Between Sale and Agency Clarified Under Indian Contract Act, 1872, Based on Contractual Terms and Course of Dealing.

The dispute arose between a trader in hides and skins (respondent) and an exporter (appellant) over the nature of their contractual relationship durin...