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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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Supreme Court Allows Union of India's Appeals in Excise Duty Exemption Withdrawal Case — Doctrine of Promissory Estoppel Cannot Bar Withdrawal of Exemption in Public Interest. Public Interest Overrides Individual Interest When Withdrawal of Tax Exemption Is Based on Health Hazards.

The Supreme Court of India heard three civil appeals filed by the Union of India against judgments of the Sikkim High Court and the Gauhati High Court...

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Supreme Court Allows Appeals in UPTET Eligibility Dispute: Candidates Pursuing TTC Can Appear in TET. Pursuing Teacher Training Course Satisfies Eligibility Condition Under NCTE Guidelines for Teacher Eligibility Test.

The case involved multiple appeals against a common judgment of the Allahabad High Court which had decided a bunch of matters concerning the eligibili...

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Bombay High Court Quashes Stop-Work Order in Urban Land Ceiling Case — Exemption Under Section 20 of ULC Act Survives Repeal. Market Value Deposit Condition Under Government Resolution Not Applicable to Land Already Exempted Prior to Repeal of Urban Land (Ceiling and Regulation) Act, 1976.

The petitioner, M/s. Essen Realtors, a registered partnership firm, challenged an order dated 1.10.2014 issued by the District Collector, Pune (Respon...

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Bombay High Court Allows Employee's Petition for Higher Pay Scale and Pensionary Benefits Despite Not Passing Departmental Examination. Exemption Granted Under Government Resolutions for Employees Above 45 Years of Age Cannot Be Ignored for Grant of Benefits.

The petitioner, Ramesh s/o Channapa Kompalli, was appointed as a Junior Clerk in the office of respondent No.4 on 4th March, 1985 and later promoted t...

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Bombay High Court Dismisses Petition Challenging Trade Circulars Restricting CST Exemption to Registered Dealers. State Government Cannot Grant Exemption for Inter-State Sales to Unregistered Dealers Under Section 8(5) of Central Sales Tax Act, 1956 After 2002 Amendment.

The petitioners, Prism Cement Limited and its shareholder/director, filed a writ petition challenging three trade circulars issued by the Commissioner...