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Taxation Provisions: Section 17(2)(viii) and Rule 3(7)(i) of Income Tax Act. Navigating the Boundaries of Legislative Delegation and Ensuring Equity in Taxation

Income Tax Act, 1961 - Sections 17(2)(viii) and Rule 3(7)(i) - Constitutionality - Taxation of Fringe Benefits or Amenities - Essential Legislative Fu...

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Supreme Court Upholds Withdrawal of Inter-Commissionerate Transfers for Inspectors Under Recruitment Rules 2016. Recruitment Rules Made Under Article 309 of the Constitution Prevail Over Executive Instructions, and ICTs Are Not Permissible as They Violate Separate Cadre Identity Under Rule 5.

The dispute arose from a batch of civil appeals filed by Inspectors of the Central Excise and Land Customs or Goods and Services Tax Administration, w...

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Supreme Court Dismisses Writ Petition in University Appointment Case Due to Non-Binding UGC Regulations. Appointment of Vice Chancellor Upheld as Sardar Patel University Act, 1955 Does Not Prescribe Qualifications and State Has Not Adopted UGC Regulations Through Legislation.

The dispute involved a writ petition under Article 32 of the Constitution challenging the appointment of respondent No.4 as Vice Chancellor of Sardar ...