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Supreme Court Upholds Validity of Section 17(2)(viii) of Income Tax Act and Rule 3(7)(i) of Income Tax Rules in Bank Employee Loan Perquisite Case. Delegation of Power to Prescribe Fringe Benefits Held Not Excessive and Use of SBI Prime Lending Rate as Benchmark Upheld as Non-Arbitrary.

The Supreme Court, in a common judgment, dismissed appeals filed by staff unions and officers' associations of various banks challenging the constitut...

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Supreme Court Refers Kerala's Challenge to Union's Borrowing Ceiling to Constitution Bench — Raises Substantial Questions on Interpretation of Article 293 and Federal Fiscal Powers. The Court declined interim relief pending reference, noting the mandatory nature of the injunction sought.

The State of Kerala instituted an original suit under Article 131 of the Constitution of India against the Union of India, challenging three actions: ...

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Supreme Court Allows Appeals for Counting Work-Charge Service for Proficiency Step-up Benefits in Punjab Irrigation Department. Differential Treatment to Similarly Situated Employees Violates Article 14 of the Constitution.

The Supreme Court allowed the appeals filed by Gurmeet Singh and others against the State of Punjab and others, setting aside the judgments of the Hig...

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Protecting the Fundamental Right to Liberty under Article 21. Illegal Arrest of a Decorated Police Officer: Bombay High Court Awards Compensation for Violation of Fundamental Rights.

The Bombay High Court, in the case of Sambhaji Achyutrao Patil v. State of Maharashtra & Ors., addressed the illegal arrest and detention of a se...

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Bombay High Court Dismisses Husband's Revision Against Enhanced Maintenance to Divorced Wife Under Domestic Violence Act. Divorced Wife Entitled to Maintenance Under PWDV Act Even After Divorce if Domestic Violence Relates to Period of Domestic Relationship.

The case involves a criminal revision application filed by the husband, Sanjay Bapurao Aarewar, challenging the judgment and order dated 27/4/2021 pas...

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Bombay High Court Allows Writ Petition for Lapse of Reservation Under Section 127 MRTP Act — Failure to Acquire Land Within 10 Years. Petitioners' land reserved for school purposes not acquired despite notice; court declares reservation lapsed and directs publication of notification.

The petitioners, owners of land bearing Gat No. 105/2+3 at Village Bale, Solapur, filed a writ petition under Article 226 of the Constitution seeking ...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Allows Appeal in Medical Negligence Case Due to Lack of Monitoring in Dengue Treatment. Failure to Monitor Hematocrit and Platelet Levels Constitutes Negligence Despite Following Fluid Protocol.

The case pertains to a medical negligence claim arising from the death of Madhu Manglik, the spouse of the appellant Arun Kumar Manglik, who was admit...

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Supreme Court Dismisses Appeals by Postal Department, Holds Gramin Dak Sewaks Entitled to Gratuity Under Payment of Gratuity Act, 1972. Voluntary Resignation Does Not Bar Gratuity as Section 4(1)(b) of the Act Overrides Rule 6(13) of the Gramin Dak Sewak (Conduct & Engagement) Rules, 2011.

The Supreme Court considered two appeals arising from the Punjab & Haryana High Court concerning the entitlement of Gramin Dak Sewaks (GDS) to gratuit...