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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Allows Appeal of Judicial Officer Discharged During Probation and Quashes Discharge Order. Discharge Based on Bail Order and Pending Inquiry Without Hearing Violates Natural Justice and Is Arbitrary Under Rajasthan Judicial Services Rules, 2010 and Article 233 of Constitution of India.

The dispute involved a judicial officer appointed as an Additional District Judge in 2013 under the Rajasthan Judicial Services Rules, 2010, who was d...

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Supreme Court Allows Appeal in Arbitration Clause Validity Dispute Under Lease Agreement. The arbitration clause designating the lessee's Managing Director as sole arbitrator is upheld as valid under the Arbitration and Conciliation Act, 1996, absent contravention of public policy.

The Supreme Court heard appeals by Indian Oil Corporation Limited against a judgment of the Bombay High Court. The dispute arose from a lease agreemen...