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Supreme Court

Supreme Court Interprets Tax Exemption Calculation Method Under Gujarat Tourism Incentive Scheme. The court held that exemption limits under the New Package Scheme of Incentives for Tourism Projects, 1995-2000, should be calculated based on tax payable, not gross receipts, as per the exemption notification dated 14.02.1997 under Section 29(1) of the Gujarat Entertainments Tax Act, 1977.

2 Feb 2023

The appeal arose from a judgment of the Gujarat High Court concerning the interpretation of tax exemption calculations under the Gujarat New Package S...

Supreme Court

Supreme Court Allows Appeal in Pay Revision Discrimination Case Against Maharashtra State Financial Corporation - Fixation of Cut-off Date for Fifth Pay Commission Benefits to Retired Employees Held Arbitrary Under Article 14 of the Constitution. The court ruled that denying benefits to employees who retired between 01.01.2006 and 29.03.2010, while granting retrospective benefits from 01.01.2006 to those in service on 29.03.2010, constitutes hostile discrimination as all formed a homogenous class during the revision period.

2 Feb 2023

The Supreme Court heard an appeal concerning the fixation of a cut-off date for implementing Fifth Pay Commission recommendations for employees of the...

Supreme Court

Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

31 Jan 2023

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...

Supreme Court

Supreme Court Dismisses Appeal in Seniority Dispute Under Uttar Pradesh Police Radio Service Rules, 1979. The Court upheld the High Court's decision sustaining the seniority list, emphasizing strict compliance with service rules for seniority determination and proper handling of vacancies due to superannuation or death.

16 Jan 2023

The appeal concerned the legality of a seniority list dated 25th October 2013 for Assistant Radio Officers in the Uttar Pradesh Police Radio Departmen...

Supreme Court

Supreme Court Dismisses Manufacturer's Appeal in Trade Tax Exemption Case Under U.P. Trade Tax Act. Exemption Denied as New Product Not Considered Different in Nature Under Diversification Scheme Under Section 4-A(5) of U.P. Trade Tax Act, 1948.

9 Jan 2023

The dispute arose from an appeal by a manufacturer against the denial of trade tax exemption under Section 4-A(5) of the U.P. Trade Tax Act, 1948. The...

Supreme Court

Supreme Court Remands Case to Regional Joint Director for Fresh Enquiry into Member Eligibility in Cooperative Society. The Court held that the enquiry violated principles of natural justice by not disclosing the Committee's Report and failing to conduct an individual assessment of members under bye-law 17-A of the Maharashtra Cooperative Societies Act, 1960.

4 Jan 2023

The dispute arose from complaints filed under Section 11 of the Maharashtra Cooperative Societies Act 1960, alleging that approximately 2000 members o...

Supreme Court

Supreme Court Upholds High Court's Direction for Tender Process in Government Procurement Under National AYUSH Mission. The court held that paragraph 4(vi)(b) of the Operational Guidelines requires a transparent tendering process among eligible establishments, including IMPCL, Public Sector Undertakings, state government pharmacies, and cooperatives, to ensure competition and quality in the procurement of Ayurvedic medicines.

3 Jan 2023

The dispute arose from a petition filed by Kerala Ayurvedic Co-operative Society Limited before the Lucknow Bench of the High Court of Judicature at A...

Supreme Court

Supreme Court Allows Appeal in Compassionate Appointment Case Due to Excessive Delay and Non-Compliance with Policy. Compassionate Appointment is an Exception to General Recruitment Norms Under Articles 14 and 16 of the Constitution, Aimed at Providing Immediate Relief, Not a Right, and Delay of 24 Years Defeats Its Purpose.

30 Sep 2022

The dispute arose from a compassionate appointment claim by the daughter of a deceased employee who died in 1995 while working as a loading helper. At...

Supreme Court

Supreme Court Dismisses Employer's Appeal in Compassionate Appointment Case Due to Excessive Delay and Non-Compliance with Policy. Compassionate Appointment Cannot Be Granted After 24 Years as It Defeats the Objective of Providing Immediate Relief to the Family of a Deceased Employee.

30 Sep 2022

The dispute arose from a compassionate appointment claim by the respondent, daughter of a deceased employee who died in 1995 while working as a loadin...

Supreme Court

Supreme Court Allows Appeals by Airport Authority in Tender Dispute, Reinstating Eligibility Criteria for Ground Handling Services. The Court Held That Tender Conditions Fall Within Commercial Wisdom of Authority and Are Not Arbitrary, and an NGO Lacks Locus Standi to Challenge Them Under Article 226 of the Constitution of India.

30 Sep 2022

The dispute arose from a writ petition filed by the Centre for Aviation Policy, Safety & Research (CAPSR) challenging the eligibility criteria in Requ...

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