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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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Bombay High Court Upholds Life Imprisonment for Son Convicted of Murdering Mother Based on Circumstantial Evidence. Conviction under Section 302 IPC confirmed as chain of circumstances including motive, last seen, and recovery of weapon was complete and consistent with guilt.

The appellant, Suryakant J. Gawde, was convicted by the Additional Sessions Judge, Panaji, sitting at Ponda, Goa, for the murder of his mother, Smt. S...

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Supreme Court Allows Appeals in Arbitration Appointment Dispute — Pre-Amendment Act Applies; No Claim Certificate Does Not Bar Arbitration; Mutually Agreed Procedure Must Be Respected

The Supreme Court heard a batch of appeals arising from orders of the Rajasthan High Court appointing independent arbitrators under Section 11(6) of t...

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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...