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Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...

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Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

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Bombay High Court Allows Petitions of Contractual Employees Against Municipal Corporation for Regularization and Equal Pay. Court Holds That Long-Term Contractual Workers Are Entitled to Consideration for Regularization Under Articles 14 and 16 of the Constitution.

The judgment involves multiple writ petitions filed by contractual employees of Pimpri Chinchwad Municipal Corporation seeking regularization of their...

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High Court of Karnataka Hears Petitions for Appointment of Arbitrator Under Section 11 of Arbitration and Conciliation Act, 1996. Contractors and service providers seek independent arbitrator for claims against Bruhat Bangalore Mahanagara Palike under Clause 10 of Agreement dated 15-03-2007.

Multiple civil miscellaneous petitions were filed by contractors and service providers before the High Court of Karnataka at Bengaluru under Section 1...

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Bombay High Court Considers Constitutional Challenge to Maharashtra Private Security Guards (Amendment) Act, 1996. Petitioner Trade Unions Contend Amendment is Retrograde and Repugnant to Central Act, Requiring Presidential Assent.

The Bombay High Court, in its Civil Appellate Jurisdiction, heard three writ petitions filed by trade unions namely Karantikari Suraksha Rakshak Sangh...

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Supreme Court Allows State Appeal in Tender Cancellation Case — Public Interest Justifies Cancellation of LoI Despite Prior Acceptance. Non-Arbitrariness in State Action Not Established When Cancellation is Based on Legitimate Concerns Over Technical Compliance and Financial Viability.

The dispute arose from a tender issued by the State of Himachal Pradesh for the supply, installation, and maintenance of electronic Point-of-Sale (ePO...

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Bombay High Court Hears Writ Petition Challenging Grant of Alewadi Port Project to Third Party Under Maharashtra Maritime Board Policies. Petitioner Alleges Arbitrary Treatment and Non-Consideration of Original Proposal Contrary to Port Policies.

The dispute concerns the development of a multipurpose port at Alewadi in Maharashtra under the state's port policies. Petitioner, a UK-based private ...