Search Results for "salary deductions"

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Search Results for "salary deductions"

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High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

Supreme Court

Supreme Court Validates Sub-Classification of Scheduled Castes in Landmark Judgment. Upholding Equality Within Equality: Supreme Court Endorses State's Power to Sub-Classify Scheduled Castes for Targeted Reservation.

1 Aug 2024

The Supreme Court of India, in a significant ruling, has upheld the constitutionality of sub-classifying Scheduled Castes for the purpose of reservati...

High Court

Bombay High Court Dismisses Son's Revision Against Maintenance Order to Parents Under Section 125 CrPC — Living Under Same Roof Does Not Absolve Son of Liability to Maintain Parents. The court held that the parents' oral evidence of non-maintenance shifts the burden to the son, who failed to prove he was maintaining them.

6 Apr 2023

The case involves a criminal revision application filed by Prashant Sharad Vyawahare (the son) challenging an order dated 5th October 2018 passed by t...

Supreme Court

Supreme Court Dismisses Employees' Appeal in Gratuity Amendment Case, Upholding Prospective Application and Tax Deduction. The Court held that the Payment of Gratuity (Amendment) Act, 2010 applies prospectively from its notified date of 24.5.2010, not retrospectively from 1.1.2007, and that the cut-off date does not create an arbitrary classification as gratuity is a one-time payment distinct from pension.

13 Aug 2021

The appeal arose from a dispute involving employees of Coal India Limited challenging the High Court of Jharkhand's order dated 27.7.2016, which decli...

Supreme Court

Supreme Court Grants Bail to Editor-in-Chief in Abetment to Suicide Case — High Court Erred in Declining Bail Without Prima Facie Evaluation of FIR. Non-Payment of Dues Alone Does Not Constitute Abetment to Suicide Under Section 306 IPC.

27 Nov 2020

The appellant, Arnab Manoranjan Goswami, Editor-in-Chief of Republic TV, was arrested on 4 November 2020 in connection with FIR No. 59 of 2018 registe...

Supreme Court

Supreme Court Dismisses Insurance Company's Appeal in Motor Accident Claim for Bachelor Deceased. Multiplier Must Be Based on Age of Deceased, Not Dependents, to Ensure Uniform Compensation Under Motor Vehicles Act, 1988.

9 Apr 2019

The Supreme Court addressed the legal issue of whether, in motor accident claims involving the death of a bachelor, the multiplier for calculating com...

High Court

High Court of Karnataka Dismisses Insurance Appeal in Motor Accident Claim — Upholds Compensation of Rs.33,15,500/- to Parents of Deceased Army Soldier. Negligence of Autorickshaw Driver Established; No Contributory Negligence by Deceased.

6 Jan 2016

The case arises from a fatal motor accident that occurred on Belgaum-Khanapur road near Desur cross. The deceased, Sham Mahadev Yallurkar, aged 23, wa...

High Court

High Court of Karnataka Enhances Compensation in Motor Accident Claim - Negligence of KSRTC Bus Driver Upheld. Claimants awarded enhanced compensation with 8% interest per annum for death of 42-year-old driver.

23 Jan 2014

The case arises from a motor accident that occurred on 24-05-2010 involving a KSRTC bus and the deceased H. Lingaiah, who was crossing the road. The b...

High Court

Bombay High Court Allows Appeal and Enhances Compensation in Motor Accident Claim for Death of Grocery Shop Owner Due to Negligent Bus Driving. Tribunal's failure to consider future prospects and apply correct multiplier led to enhancement of compensation from Rs.8,80,000 to Rs.16,40,000 under Motor Vehicles Act, 1988.

24 Oct 2013

The appeal was filed by the legal representatives of Ganesh Manohar Kanavaje, who died in a motor vehicle accident on 9 April 2008. The deceased was 3...

High Court

High Court of Karnataka Enhances Compensation for Death in Motor Accident - Negligence of KSRTC Bus Driver Established. The Court held that the deceased's income should include future prospects and applied a multiplier of 17 under the Motor Vehicles Act, 1988, enhancing the award from Rs. 21,28,774 to Rs. 13,59,000.

21 Oct 2013

The case involves two appeals arising from a motor accident claim. The claimants, Smt. Sumathi B.S. (wife), Kum. P. Deepika @ Chandana (minor daughter...

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