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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Supreme Court Allows Appeals of Teachers Against University's Denial of Pay Revision - Held That Appointments Were Substantive, Not Temporary, and Teachers Were Entitled to Pay Revision from 01.01.1996

The case involves appeals by teachers of Mahatma Gandhi University's University College of Engineering, Thodupuzha, who were appointed as Lecturers ag...

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Supreme Court Allows Appeal of Ramakrishna Mission Against High Court's Finding of Amenability to Writ Jurisdiction. Service Dispute Held Purely Contractual, Not Involving Public Duty.

The Supreme Court allowed the appeal filed by Ramakrishna Mission and its hospital against the judgment of the Gauhati High Court, which had held that...

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Supreme Court Upholds Reinstatement of Teacher in Private Aided School — Writ Maintainable Against Body Performing Public Duty. Termination Without Prior Approval of Education Authority Held Illegal Under Delhi School Education Act, 1973.

The appeal arose from a dispute between Marwari Balika Vidyalaya (appellant-school) and Asha Srivastava (respondent-teacher). The respondent was appoi...

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Supreme Court Allows Appeal Against Single L-1BF License for Imported Foreign Liquor in Haryana. Rule 24(i-eeee) of Haryana Liquor License Rules, 1970 Held Ultra Vires Punjab Excise Act, 1914 as State Government Cannot Delegate Power to Determine Number of Licenses for Entire State.

The appellant, International Spirits and Wines Association of India, challenged Rule 24(i-eeee) of the Haryana Liquor License Rules, 1970 (as amended ...

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Supreme Court Allows Appeal Against Single L-1BF License for Imported Foreign Liquor in Haryana — Rule 24(i-eeee) Held Ultra Vires Punjab Excise Act, 1914. State Government's Exclusive Power Under Section 58(2)(e) to Regulate Licenses in Local Areas Cannot Be Delegated to Financial Commissioner.

The appellant, International Spirits and Wines Association of India, challenged Rule 24(i-eeee) of the Haryana Liquor License Rules, 1970, as amended ...

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Supreme Court Holds Auction Purchaser Not Liable to Pay Unearned Increase to DDA in Compulsory Acquisition Case. Conversion Charges Refunded as Property Conveyed Was Freehold, Not Leasehold.

The Supreme Court of India heard two cross-appeals arising from a judgment of the Delhi High Court dated 30.03.2016 in LPA No.226 of 2014. The dispute...