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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 State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Allows Writ Petition Challenging EPF Order Due to Non-Functional Appellate Tribunal. Alternate remedy under Section 7I of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 not a bar when tribunal is vacant.

The petitioner, HVPM's Degree College of Physical Education, Amravati, through its Secretary, filed a writ petition under Article 226 of the Constitut...

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Bombay High Court Directs Pay Parity for Section Officers in High Court Administration with Mantralaya Staff. The court upheld the principle of parity of pay scales between High Court staff and State Government staff based on a 1965 agreement.

The petitioner, Shri Mahendra F. Rupwate, a Section Officer (Class II) in the office of the Registrar General of the Bombay High Court, filed a writ p...

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Bombay High Court Allows Gratuity Claim of Retired Employee Despite Pending Regularization and Post-Retirement Chargesheet. Continuous Service of 22 Years Entitles Employee to Gratuity Under Payment of Gratuity Act, 1972, Irrespective of Alleged Overage at Joining.

The petitioner, Balvant Mohan Badve, a retired Civil Engineer, joined the Ahmednagar Municipal Corporation on 07/09/1985 and superannuated on 01/04/20...

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Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) and 13(2) of Prevention of Corruption Act, 1988.

The case involves an appeal against conviction under the Prevention of Corruption Act, 1988. The appellants, Pandit Shankar Chaudhari and Subhash Kitk...