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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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Supreme Court Allows Appeal Against High Court's Review Order Directing Re-evaluation of Judicial Service Examination Answer Scripts. Re-evaluation Cannot Be Ordered in Absence of Statutory Provision or Demonstrated Material Error.

The appeal arose from an order of the Gauhati High Court allowing a review petition filed by the first respondent, a candidate in the Tripura Judicial...

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Supreme Court Upholds Exclusive Nomination Power of Sachkhand Hazuri Khalsa Diwan Under Section 6(1)(viii) of Nanded Sikh Gurudwara Act 1956. The Court Held That the Statutory Nomination Power Vests in the Registered Society, Not in Any Faction or the State Government.

The case involves a dispute over the nomination of four members to the Board constituted under the Nanded Sikh Gurudwara Sachkhand Shri Hazur Apchalna...

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Supreme Court Dismisses Appeal of Assistant Director Seeking Retirement at 60 Years Under Kerala University Act. Appellant Not a 'Teacher of the University' as Defined Under Section 2(28) of the Kerala University Act, 1974, and Not Entitled to Extended Retirement Age.

The appellant, P. Gopinathan Pillai, was appointed as Project Officer in the Centre for Adult Continuing Education and Extension (CACEE) of the Univer...

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Supreme Court Dismisses Tenants' Appeal in Eviction Case Under Maharashtra Rent Control Act — Non-User, Nuisance, and Subletting Grounds Upheld. Tenancy in Minor's Name Valid After Attaining Majority; Father's Possession Deemed Unauthorized Subletting.

The Supreme Court dismissed the appeal filed by the tenants against the eviction decree passed by the Bombay High Court. The original suit was filed b...

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Supreme Court Dismisses Petition of Directly Recruited District Judges Seeking Elevation as High Court Judges by Clubbing Advocate Experience with Judicial Service. Article 217(2) of the Constitution Prescribes Separate Eligibility Criteria for Judicial Officers and Advocates, Which Cannot Be Combined.

The petitioners, eight directly recruited District Judges in Tamil Nadu, sought elevation as High Court judges. They argued that their experience as a...

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Bombay High Court Upholds Invalidity of Partnership Between HUF Karta and Its Member in Income Tax Registration Case. Partnership Deed Between Karta and Coparcener of Same HUF Held Void as No Valid Contract Possible Under Section 4 of Indian Partnership Act, 1932.

The case pertains to an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, arising from the order of the Income Tax Appellate Trib...