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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Supreme Court Refers to Three-Judge Bench the Question Whether Quantity of Mixture or Pure Drug Content Determines Punishment Under NDPS Act. The Court Held That E. Micheal Raj Requires Reconsideration as It Omitted Note 2 of Notification and the Scheme of the Act Treating Preparations as a Whole.

The Supreme Court, in a reference arising from multiple appeals and writ petitions, considered the correctness of the decision in E. Micheal Raj v. In...

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Supreme Court Upholds State's Power to Fix Higher Sugarcane Price in Conflict Resolution Between Constitution Benches. State Advised Price (SAP) is Valid and Not Repugnant to Central Minimum Price Under Essential Commodities Act, 1955 and Sugarcane (Control) Order, 1966.

The Supreme Court considered a reference from a three-judge bench regarding an alleged conflict between two Constitution Bench decisions: Ch. Tika Ram...

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Supreme Court Dismisses Appeals Against High Court Order Protecting Open Spaces in JVPD Scheme. Layout Reservation of 1967 Prevails Over Development Plan of 1999 Under DCR.

The Supreme Court dismissed appeals against the Bombay High Court judgment that declared two plots in JVPD Scheme, Mumbai, as mandatory open spaces an...

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Supreme Court Allows Appeals Against High Court Order Quashing Advertisement for Director Post in RIMS, Imphal. Court Holds That High Court Erred in Going Into Validity of Recruitment Rules Without Challenge and in Holding That Non-Notification of Rules Invalidates Advertisement.

The Supreme Court of India heard appeals against a common judgment of the High Court of Manipur that quashed an advertisement dated 16.08.2016 invitin...