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Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

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Bombay High Court Allows Petitions of Retired Employees Seeking Pensionary Benefits Under Zilla Parishad and Jeevan Pradhikaran Rules. Court Holds That Prior Service as Daily Wagers Counts Towards Qualifying Service for Pension After Absorption.

The judgment pertains to two writ petitions filed by retired employees of the Zilla Parishad, Latur, and Maharashtra Jeevan Pradhikaran. The petitione...

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Supreme Court Upholds Government Orders on Full Wage Payment During Lockdown Under Disaster Management Act. Employers Must Pay Full Wages to Workers During COVID-19 Lockdown Period, Section 10(2)(l) of Disaster Management Act, 2005 Valid.

The Supreme Court of India heard a batch of writ petitions filed by employers and employers' associations challenging the constitutional validity of o...

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High Court of Karnataka Adjudicates Writ Petition Challenging Rejection of Nil TDS Certificate Under Section 195(2) of Income Tax Act. Assessment of Whether Reimbursement of Seconded Employees' Salaries Constitutes Fee for Technical Services Under India-US Double Taxation Avoidance Agreement.

The petition impugned the order of the Deputy Commissioner of Income Tax (International Taxation) rejecting the application for a Nil TDS certificate ...

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Bombay High Court Allows Appeal in Workmen's Compensation Case — Enhances Compensation for Permanent Partial Impairment. Commissioner's assessment of disability at 40% set aside; 65% disability as per medical certificate accepted under Workmen's Compensation Act, 1923.

The appellant, Binddadin Ramasray Varma, was a labourer working on a truck owned by respondent no.1. On 13 December 2003, he sustained a compression f...

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Supreme Court Allows LIC's Appeal Against Resigned Employee's Pension Claim — Resignation Not Voluntary Retirement Under Pension Rules. Employee Who Resigned Before Pension Scheme Notification Not Entitled to Retrospective Benefits Under LIC Pension Rules, 1995.

The Supreme Court considered a batch of appeals concerning employees of the Life Insurance Corporation of India, United India Insurance Company Limite...