Search Results for "Statutory Liability"

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High Court

High Court Allows Insurance Company&#039;s Appeal in Motor Accident Claim -- Tribunal&#039;s Award Set Aside Due to Lack of Additional Premium for Legal Liability Towards Paid Driver -- Compensation to be Recalculated Under Workmen Compensation Act

6 Jan 2026

The High Court allowed an appeal by United India Insurance Company Limited, challenging a Tribunal's award of compensation to the legal heirs of a dec...

High Court

A protracted legal battle results in an order for delayed refund interest under the Customs Act, 1962.

15 Oct 2024

The Bombay High Court ordered the Deputy Commissioner of Customs to pay interest on a delayed refund of Special Additional Duty (SAD). The petitioner ...

Supreme Court

Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.

28 Feb 2024

The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...

Supreme Court

Supreme Court Allows State Appeal in U.P. Excise Act Interest Dispute, Holding Licensee Liable for Interest Despite Interim Stay. Interest on Arrears of Excise Revenue is Payable Under Section 38A of U.P. Excise Act, 1910, as Interim Stay Only Suspended Recovery Without Nullifying Statutory Obligation.

25 Mar 2022

The dispute arose from the respondent's license for retail sale of country liquor in Uttar Pradesh for the year 2002-03. The respondent applied for su...

Supreme Court

Supreme Court Upholds Retired Employees in Cooperative Bank Pension Dispute - Pension Scheme Cannot Be Unilaterally Discontinued After Employees Have Opted and Availed Benefits Under Punjab State Cooperative Agricultural Development Banks Employees Pension, Family Pension and General Provident Fund Rules, 1989. The Court held that pension is a deferred wage and accrued right, and amendments to service rules under Section 84A(2) of Punjab Cooperative Societies Act, 1961 must be prospective, protecting employees' legitimate expectations.

11 Jan 2022

The dispute arose from the Punjab State Cooperative Agricultural Development Bank Ltd.'s decision to discontinue a pension scheme introduced in 1989 f...

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