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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 Ye...

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Supreme Court Allows Banks to Deny Legal Representation in Wilful Defaulter Proceedings. In-House Committees of Banks Are Not Tribunals Under Section 30 of Advocates Act, 1961, and Right to Lawyer Is Not Part of Natural Justice.

The Supreme Court considered appeals against the Delhi High Court judgment which held that a borrower is entitled to be represented by a lawyer before...

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Supreme Court Dismisses Assessee's Appeal in MODVAT Credit Deduction Case Under Section 43B of Income Tax Act. Unutilised MODVAT Credit and Sales Tax Recoverable Account Not Allowable as Deduction Without Actual Payment of Excise Duty Liability.

The Supreme Court dismissed appeals by Maruti Suzuki India Ltd. against the Delhi High Court judgment dated 07.12.2017, which upheld the disallowance ...

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Supreme Court Upholds Conviction of Police Officer for Dereliction of Duty in Dinakaran Arson Case. Failure to Prevent Attack and Apprehend Criminals Under Sections 217 and 221 IPC.

The case arises from the tragic Dinakaran newspaper arson incident on May 9, 2007, where a mob attacked the office, resulting in the death of three em...

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Supreme Court Holds Order VIII Rule 6A CPC Mandatory for Filing Counterclaim Before Written Statement. Counterclaim Filed After Written Statement Is Not Permissible as Provision Imposes Embargo on Belated Filing.

The Supreme Court of India, in a three-judge bench, addressed a reference regarding the interpretation of Order VIII Rule 6A of the Code of Civil Proc...

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WRIT PETITION NO.872 OF 1994

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Bombay High Court Allows Writ Petition of Widow Seeking Pension and Pensionary Benefits of Deceased Teacher. Court Directs Payment of Pension and Gratuity Despite Pending Heirship Dispute.

The petitioner, Smt. Tilottama Sharad Bansi, is the widow of Sharad Ramlal Bansi, who was employed as an assistant teacher at respondent No.5 school (...