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Supreme Court Bans Unauthorized Disinfection Tunnels on Humans in COVID-19 Public Interest Litigation. Right to Health Under Article 21 Violated by Spraying of Disinfectants Without Ministry Approval.

The writ petition was filed in public interest under Article 32 of the Constitution of India seeking a ban on spraying of all kinds of disinfectants o...

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Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...

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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Supreme Court Dismisses Petitions Seeking Parity in Sub-Inspector Selection. The Court held that the benefit granted to 133 candidates under Article 142 was not a precedent and cannot be claimed by others who failed or did not appear in the physical test.

The judgment concerns a batch of writ petitions filed under Article 32 of the Constitution of India by candidates seeking appointment to the post of S...

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Supreme Court Allows Bank's Appeal in Higher Qualification Suppression Case — Candidature Cancellation Upheld. Employer's Prescribed Eligibility Criteria Not Subject to Judicial Review Unless Arbitrary; Suppression of Material Facts Justifies Cancellation.

The Supreme Court allowed the appeal filed by Punjab National Bank against the judgment of the Orissa High Court, which had directed the bank to allow...