Search Results for "Article 43B"

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Search Results for "Article 43B"

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Supreme Court

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.

24 Apr 2020

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...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in MODVAT Credit Deduction Case Under Section 43B of Income Tax Act. Unutilised MODVAT Credit and Sales Tax Recoverable Account Not Allowable as Deduction Without Actual Payment of Excise Duty Liability.

7 Feb 2020

The Supreme Court dismissed appeals by Maruti Suzuki India Ltd. against the Delhi High Court judgment dated 07.12.2017, which upheld the disallowance ...

High Court

High Court of Karnataka Allows Writ Petition of Gram Panchayat Member Challenging Disqualification — Disqualification Order Quashed for Violation of Natural Justice. Failure to Provide Opportunity of Hearing Renders Disqualification Under Karnataka Panchayat Raj Act, 1993 Invalid.

20 Jun 2023

The petitioner, Smt. Lalitabai, was elected as a member of Mogha (K) Gram Panchayat in elections held on 22.12.2020 and declared on 30.12.2020. She wa...

High Court

Madras High Court Upholds Sections 74 and 75(1) of Tamil Nadu Cooperative Societies Act, 1983 and Common Cadre Service Rules for Cooperative Societies. The Court held that the impugned provisions and rules are constitutionally valid and do not violate Article 19(1)(c) or Article 43B of the Constitution.

5 Mar 2026

The judgment concerns two writ petitions filed under Article 226 of the Constitution of India challenging the constitutional validity of Sections 74 a...

High Court

Bombay High Court Allows Refund of Accumulated Input Tax Credit Under Inverted Duty Structure in GST — Rejection by Authorities Set Aside. Held that refund of unutilized ITC is admissible under Section 54(3)(ii) of the CGST Act, 2017 even when output supply is partially exempt, and that the formula under Rule 89(5) of the CGST Rules, 2017 must be applied correctly.

23 Apr 2026

The petitioner, CHEC-TPL Line 4 Joint Venture, a joint venture between TATA Projects Limited and another entity, was engaged in the construction of a ...

High Court

Bombay High Court Allows Writ Petitions Challenging Minister's Revision Orders in Cooperative Society Registration Dispute — Minister Exceeded Revisional Jurisdiction Under Section 154 of Maharashtra Cooperative Societies Act, 1960. The court held that the revisional authority cannot re-appreciate evidence or substitute its own satisfaction for that of the Registrar under Section 9 of the Act.

22 Mar 2017

The judgment arises from a batch of writ petitions filed by individuals challenging orders passed by the Hon'ble Minister for Cooperation, Irrigation ...

High Court

Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

9 Jan 2025

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Assessment Reopened Beyond Four Years Without Allegation of Failure to Disclose Material Facts Held Invalid.

4 Mar 2014

The petitioner, Talati & Panthaky Associated Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging a notice date...

Supreme Court

Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.

3 Oct 2019

The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...

High Court

Supreme Court Mandates Written Grounds for All Arrests: A Landmark Ruling to Uphold Fundamental Rights. Ruling in Prabir Purkayastha Case Enforces Constitutional Safeguards, Invalidates Oral Justifications for Arrests

18 Jul 2024

The Judgement discusses the Supreme Court's ruling in Prabir Purkayastha vs. State (NCT of Delhi), reinforcing the necessity for arresting authoritie...

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