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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Supreme Court Upholds 10% Deposit Condition in Arbitration Clause as Valid in Commercial Contracts. Clause requiring deposit-at-call of 10% of claim amount before invoking arbitration is not arbitrary or discriminatory under Article 14.

The case arose from a tender issued in 2008 by the Punjab State Water Supply & Sewerage Board for water supply and sewerage projects. The appellant, M...

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Bombay High Court Dismisses Appeal Against Probate Granted to Executors of Will — Will Proved in Manner Required by Section 63 of Indian Succession Act, 1925 and Section 68 of Evidence Act, 1872

The appeal arose from a probate proceeding concerning the Will of Purvez Burjor Dalal, a Parsi who died on 7th December 2011. The appellant, Manek Dar...

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Bombay High Court Dismisses Challenge to Reconstitution of Watershed Management Committees. Policy Change by Government Resolution Does Not Require Reasons and No Vested Right Exists in Committee Membership.

The petitioners, who were elected members of committees formed under the Integrated Watershed Management Programme (IWMP) and had registered a coopera...