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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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Division Bench of Bombay High Court Hears Appeals from Single Judge Order Refusing to Set Aside Ex-Parte Decree in Summary Suit. Ex-Parte Decree Passed in Diamond Supply Suit Under Order XXXVII CPC After Defendants Failed to Comply with Conditional Deposit Order.

The dispute arose from a summary suit filed by Sailam BVBA, a Belgian partnership firm, against Helios Jewellery Pvt Ltd (Defendant No.1) and its four...

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Bombay High Court Allows Compassionate Pension Claim of Removed Teacher Under Rule 101 of Maharashtra Civil Services (Pension) Rules, 1982. Distinction Between Removal and Dismissal Determines Eligibility for Compassionate Pension.

The petitioner, Nalini Shende, was appointed as a temporary teacher at Smt. Jankidevi Jaiswal Prathmik Vidyalaya, Nagpur, and was granted permanency f...

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High Court of Karnataka Quashes Demand Notice for Royalty on Steatite Extraction in Violation of Affidavit Condition — Petitioner's Use of Mineral for Decorative Blocks Not Proved to Be for Cottage Industry. Affidavit Undertaking Not Incorporated in Lease Deed Cannot Be Enforced as Condition of Lease.

The petitioner, S.K. Suresh, held a quarry lease for steatite (a minor mineral) granted on 10-11-2010 under the Karnataka Minor Mineral Concession Rul...

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Bombay High Court Allows Execution of Consent Decree for Sale of Property Through Court in Partition Suit. Court Directs Issuance of Warrant of Sale and Appointment of Commissioner to Distribute Proceeds Equally Between Co-Owners.

The plaintiff, Shri Anant Narayan Kajrolkar, filed a praecipe in a pending execution application seeking production of papers and proceedings to enabl...

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Supreme Court Allows Employer's Appeal in Gratuity Dispute — Trust Deed and Scheme Capped Gratuity at Statutory Limit Under Payment of Gratuity Act, 1972. Employer's Gratuity Scheme Did Not Abandon Statutory Ceiling; Employee Entitled Only to Statutory Maximum.

The appeal arose from a dispute between BCH Electric Limited (appellant-employer) and Pradeep Mehra (respondent-employee) regarding the quantum of gra...