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Bombay High Court Allows Revenue Appeal in Part on Reimbursement of Expenses Taxability Under Income Tax Act, 1961 — Reimbursement of Actual Expenses Not Taxable as Income, but Interest Under Section 234B is Mandatory.

The appeal by the Revenue under the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tribunal (ITAT) for the assessment year 199...

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Bombay High Court Allows ESI Corporation's Appeal, Setting Aside ESI Court Order on Conveyance Allowance as Wages. Conveyance Allowance Paid Uniformly to All Employees Regardless of Actual Expenditure Held to be Wages Under Section 2(22) of Employees' State Insurance Act, 1948.

The dispute arose from an inspection by the Employees' State Insurance Corporation at the premises of M/s. Universal Medikit Pvt. Ltd., a company mark...

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Bombay High Court Dismisses Insurer's Appeal, Upholds Inclusion of Salary Allowances in Income for Compensation Calculation Under Motor Vehicles Act. Court Holds That All Allowances Part of Pay Structure Are Includible and Compassionate Appointment Does Not Reduce Dependency Loss.

The appeal arose from a Motor Accident Claims Tribunal award granting compensation of Rs. 50,75,000/- to the widow, minor son, and mother of one Haris...

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High Court of Karnataka Considers Leave Encashment Entitlement During Dismissal Period in KSRTC. Dispute Involves Interpretation of Mysore State Road Transport Corporation Employees Leave Rules, 1964 and Whether Continuity of Service Grants Earned Leave Without Actual Duty.

The matter involved two writ petitions before the High Court of Karnataka concerning the entitlement of a retired KSRTC workman to leave encashment fo...

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High Court Dismisses Wife’s Transfer Petition Under Section 24 CPC Citing Husband’s 90% Visual Disability and Orders Reimbursement. Transfer from Nagpur to Warora Denied as Husband’s Blindness Outweighed Wife’s Travel Hardship, but Husband Directed to Pay Rs.2,500 Per Attendance.

The case involved a transfer petition under Section 24 of the Code of Civil Procedure, 1908, filed by the wife against her husband. The wife sought tr...

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WRIT PETITION NO. 2320 OF 2018

The matter arises from a writ petition filed by Mandhana Industries Ltd, a public limited company engaged in textile manufacturing, against an order o...