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High Court of Karnataka Allows Appeal in Income Tax Case — Assessee Engaged in Manufacture of Air-Conditioning Systems Entitled to Section 80IA Deduction. The process of designing, manufacturing ducting, and installing air-conditioning systems constitutes manufacture under the Income Tax Act, 1961.

The appeal was filed by M/s Koolnest Pvt. Ltd., the assessee, challenging the order of the Income Tax Appellate Tribunal (ITAT) which held that the as...

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Bombay High Court Directs Medical Examination of Dementia Patient in Guardianship Petition Under Parens Patriae Jurisdiction. Son and Daughter Seek Guardian Appointment for Mother; Article 226 Petition Invoked to Protect Vulnerable Person.

This matter involved a petition filed under Article 226 of the Constitution of India invoking the doctrine of parens patriae by petitioners, who are t...

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Supreme Court Upholds Constitutional Validity of Gold (Control) Act, 1968 with Partial Striking Down. Court holds delegation of power to Administrator not excessive and applies severability doctrine to sever ultra vires provisions.

The case arose from a constitutional challenge to the Gold (Control) Act, 1968, enacted to curb gold smuggling and control internal gold transactions ...

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Madras High Court Heard Appeal Challenging Writ Court's Order of Regularization of NMR Employee. Writ Court's Direction Based on Long Service and Panchayat Resolution Was Disputed by Appellant.

The writ appeal was filed by the Executive Officer, Panapakkam Town Panchayat, challenging the order of the writ court dated 30.10.2023 in W.P.No.1787...