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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 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 Grants Interim Protection to Journalist in Multiple FIR Case Based on News Broadcasts. Court Transfers One FIR for Investigation, Stays Other Proceedings, and Emphasizes Balance Between Freedom of Speech and Criminal Process Under Article 19(1)(a) and Article 32 of the Constitution.

The dispute arose from two news broadcasts by the petitioner, a journalist and editor-in-chief of Republic TV and R Bharat, on 16 April 2020 and 21 Ap...

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Supreme Court Allows Compassionate Appointment Claim Despite Employee's Pending Retirement Application. The Court held that approval of retirement after death cannot retrospectively cease service, and the case falls under the policy for death while in service.

The Supreme Court considered an appeal against the rejection of a compassionate appointment claim. The appellant's father, an employee of the State of...

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Supreme Court Dismisses Appeals of Generating Company and State Utility in Electricity Tariff Dispute. Deemed Generation Incentive Not Payable After 1995 Notification; Supplementary Agreement Bars Retrospective Interest on Deemed Loan.

The Supreme Court dismissed two appeals arising from a common order of the Appellate Tribunal for Electricity (APTEL) concerning a power purchase agre...

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Supreme Court Dismisses Appeal in Urban Land Ceiling Case — Possession Validly Taken Under Section 10(5) of ULC Act Before Repeal. Application Under Section 21 Was Barred by Limitation, and Repeal Did Not Affect Lands Where Possession Was Already Taken.

The appeal arose from a dispute concerning surplus land under the Urban Land (Ceiling and Regulation) Act, 1976. The appellants, legal representatives...