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Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

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Bombay High Court Allows Bail to Developer in Consumer Execution Proceedings for Non-Compliance of Refund Order. Held that Section 27 of Consumer Protection Act, 1986 is penal in nature and bail should be granted liberally unless there is likelihood of abscondence or tampering with evidence.

The petitioner, Suhas Ratnakar Morey, a developer, was involved in a consumer dispute with the respondent, Dhanraj Tulshiram Khaparde, who had paid Rs...

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Bombay High Court Upholds Gratuity Entitlement for Daily Wager Absorbed as Clerk — Continuous Service Counted from Initial Appointment. Municipal Council's contention that daily wage period cannot be counted for gratuity rejected under Section 4 of Payment of Gratuity Act, 1972.

The Municipal Council, Achalpur, filed a writ petition challenging two concurrent judgments: the order dated 26.06.2015 of the Controlling Authority u...

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Bombay High Court Dismisses Union's Petition Challenging Transfer of Employees Under EPF Act — Transfer of Employees to Subsidiary Not a 'Transfer of Establishment' Under Section 7A of EPF Act

The petitioner, Aviation Karmachari Sanghatana, a trade union representing employees of Pawan Hans Ltd. (respondent no.1), filed a writ petition chall...

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Karnataka High Court Hears Appeal Against Trial Court Decree for Declaration and Possession of Party Premises; Issues of Maintainability of Representative Suit and Effect of Election Commission Recognition on Property Rights Considered

The dispute concerns premises No.3, Race Course Road, Bangalore, claimed by the Indian National Congress through its Karnataka Pradesh Congress Commit...

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High Court of Judicature at Bombay Hears Challenge to Induction of Non-Legislator Ministers with Less Than Six Months Remaining in Assembly Term. Conformity of Such Induction with Article 164(4) of the Constitution of India Questioned.

The High Court of Judicature at Bombay heard two writ petitions under Article 226 of the Constitution of India filed by Vijay Namdeorao Wadettiwar (a ...

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Bombay High Court Dismisses Petition Seeking Release of Sealed Factory Premises in Customs Duty Dispute — Petitioner Failed to Comply with Supreme Court's Conditional Order. Interest Demand Under Section 28AA of Customs Act, 1962 is Statutory and Automatic, No Separate Demand Required.

The petitioner, B.V. Jewels, a partnership firm engaged in manufacturing and exporting gold and jewellery, operates an export processing unit in SEEPZ...