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Taxation Provisions: Section 17(2)(viii) and Rule 3(7)(i) of Income Tax Act. Navigating the Boundaries of Legislative Delegation and Ensuring Equity in Taxation

Income Tax Act, 1961 - Sections 17(2)(viii) and Rule 3(7)(i) - Constitutionality - Taxation of Fringe Benefits or Amenities - Essential Legislative Fu...

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Supreme Court Allows Appeal of Employee Retired Prematurely Based on Deemed Age — Resolution Cannot Override Service Rules. The Court held that the Board's resolution deeming age as 18 on appointment date could not reduce the actual retirement age under Rule 73 of the Bihar Service Code.

The appellant, Gopal Prasad, was appointed as Calligraphist-cum-Assistant of the Bihar School Examination Board on 20 May 1970 at about 15½ years of ...

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Supreme Court Allows Appeal of Legal Heirs in Workmen's Compensation Case: Death of Truck Driver While Fetching Water from Canal Held to Arise Out of Employment. Notional Extension Doctrine Applied to Compensate Under Employee's Compensation Act, 1923.

The appellants, legal heirs of the deceased truck driver, were granted compensation by the Workmen's Compensation Commissioner under the Workmen's Com...

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Bombay High Court Dismisses Writ Petition Seeking Compassionate Appointment in Private Vocational School. The court held that the scheme of compassionate appointment does not apply to private institutions not governed by statutory rules or government instructions.

The petitioner, Smt. Mumtaz Yunus Mulani, filed a writ petition seeking a mandamus directing respondent Nos. 3 and 4 (Gramodyog Samiti and Head Master...