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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Supreme Court Upholds Promotion Policy for Air Vice Marshal Based on Seniority-cum-Merit. Air Commodore's Challenge Dismissed as Policy Valid and No Right to Promotion.

The appellant, Air Commodore Naveen Jain, was commissioned in the Indian Air Force in 1981 and promoted to Air Commodore in 2011. He was considered fo...

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Bombay High Court Quashes Externment Order Against Petitioner for Lack of Sufficient Material Under Section 56(1)(a) and (b) of Bombay Police Act, 1951. Single Criminal Case and Stereotype In-Camera Statements Held Insufficient to Justify Draconian Restriction on Right to Move Freely.

The petitioner, Pramila Anand Sing, challenged an externment order passed by the Deputy Commissioner of Police, Zone-X, Mumbai, dated 2nd December 200...

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Bombay High Court Upholds Dismissal of Senior Correspondent for Refusing Transfer in PTI Case. Industrial Court's finding of disproportionate punishment set aside; punishment of discharge affirmed as not shockingly disproportionate.

The case involves a challenge by the Press Trust of India Employees Union and a workman (Senior Correspondent) against an order of the Industrial Cour...

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Supreme Court Allows Appointment of Arbitrator in Government Contract Dispute Despite Non-Exhaustion of Pre-Arbitration Procedure. Party Autonomy and Minimal Judicial Intervention Upheld Under Section 11 of the Arbitration and Conciliation Act, 1996.

The appellant, Hindustan Construction Company Ltd., was awarded a contract by the respondent, Bihar Rajya Pul Nirman Nigam Ltd. (BRPNNL), on 04.03.201...

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CUSTOMS APPEAL NO. 100 OF 2012

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