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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Bombay High Court Holds Appellate Court Cannot Routinely Enhance Compensation Without Claimant's Appeal or Cross-Objections in Motor Accident Claims. Enhancement Permissible Only in Manifestly Unjust Awards Under Section 168 of Motor Vehicles Act, 1988.

The case arises from a First Appeal under the Motor Vehicles Act, 1988, filed by United India Insurance Co Ltd against an award of the Motor Accident ...

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Supreme Court Allows Appeal of Judicial Officer Discharged During Probation and Quashes Discharge Order. Discharge Based on Bail Order and Pending Inquiry Without Hearing Violates Natural Justice and Is Arbitrary Under Rajasthan Judicial Services Rules, 2010 and Article 233 of Constitution of India.

The dispute involved a judicial officer appointed as an Additional District Judge in 2013 under the Rajasthan Judicial Services Rules, 2010, who was d...

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Bombay High Court Upholds Compulsory Retirement of Judicial Officer for Lack of Integrity and Efficiency. Rule 10(4)(a)(i) of Maharashtra Civil Services (Pension) Rules, 1982 applied to prematurely retire a District Judge based on adverse entries and overall performance record.

The petitioner, Ashokkumar Hiralal Lohiya, was a judicial officer who joined the judiciary as a Civil Judge, Junior Division in 1978 and was promoted ...

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Bombay High Court Quashes Compulsory Retirement of District Judge Due to Non-Communication of Adverse Remarks. Adverse CR Entries Without Communication Violate Principles of Natural Justice Under Rule 19 of Maharashtra Judicial Services Rules, 2008.

The petitioner, a judicial officer, challenged an order dated 26 February 2010 passed by the Principal Secretary and Legal Advisor, Law and Justice De...

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High Court Dismisses State's Petition Against SSRD Orders in Land Regularization Case. SSRD's Directions for Regularization Based on Auction Price Upheld as Within Jurisdiction Under Rule 108(6) of Gujarat Land Revenue Rules, 1972.

The dispute originated from the allotment of government land in 1967 to M/s. Nav Bharat Potteries Ltd. for a pottery industry at a concessional rate, ...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...