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“The Vigilance and Anti-Corruption Bureau (VACB) is also a wing of State Police. The offences under the PC Act are also cognizable and can, therefore, be investigated by the State Police or VACB.”
“The judiciary would do well to remain circumspect of these practical realities, and interpret service rules in a manner that furthers the very object of a selection process, that is, the selection of the most suitable candidates from suitable candidates for appointment in a timely manner.”
Business profits must be concrete and commercially realisable, not mere paper adjustments. In amalgamation, substitution of shares that yield realisable assets of definite value constitutes taxable income under Section 28 of Income Tax Act, 1961, guided by the doctrine of real income to tax genuine gains while avoiding illusory ones.
When interpreting a tariff heading involved in a classification dispute, the tribunal or court may need to invoke and rely on the common or trade parlance test to understand the meaning and scope of the terms used in that tariff heading.
“The proper course is to proceed with the appeal on merits, ensuring representation, while securing presence only in accordance with law upon dismissal or as otherwise required.”
“True equality at the workplace can be achieved only with the right impetus given to disability rights as a facet of Corporate Social Responsibility.”
Section 21 of Arbitration and Conciliation Act, 1996 is concerned only with determining the commencement of the dispute for the purpose of reckoning limitation. There is no mandatory prerequisite for issuance of a Section 21 notice prior to the commencement of arbitration.
“Constitutional safeguards for Judges cannot come at the cost of paralysing the removal process itself. The first proviso must, therefore, be construed to balance prescribed protection with the effective functioning of the mechanism for removal of a Judge from office triggered by the peoples’ representatives, and not to frustrate it altogether.”
“Tax extractions by Sovereign states across the globe is broadly in the nature of an income tax called as the direct tax which includes international taxation and corporate taxation and the indirect tax which is a tax on goods and services which is termed as GST in India and VAT by the European Union and a resale tax in USA.”
Supreme Court granted liberty to the appellants to institute a civil suit with entitlement to claim exemption from limitation under Order VII Rule 6 CPC read with the Limitation Act, 1963.
The very grant of lease to the respondent for agricultural purposes was uncalled for because it led to devastation and deforestation of huge forest area admeasuring nearly 134 acres.
“The discipline of precedent is not a matter of personal predilection; it is an institutional necessity. Stare decisis et non quieta movere… is a working rule which secures stability, predictability and respect for judicial outcomes. The law cannot change with the change of the Bench.”
Strong concerns are raised about misinterpretation and improper implementation of the newly adopted definition of the Aravalli Hills and Ranges. Their dissent arises from perceived ambiguity in the directives, creating a pressing need for further clarification to avoid regulatory gaps that could undermine the ecological integrity of the Aravalli region.
“Non-compete fee only seeks to protect or enhance the profitability of the business, thereby facilitating the carrying on of the business more efficiently and profitably.”
The Court issued specific direction to the Trial Court to expedite the hearing… particularly when the petitioner is languishing under incarceration for more than 8½ years.
Section 148 NI Act was introduced to remedy the systemic abuse of appellate processes, whereby convicted drawers routinely secured suspension of sentence and delayed payment of compensation for years, thereby frustrating the object of Section 138 of NI Act.
Legislature has defined “head office expenditure” in clear and unambiguous terms to mean executive and general administration expenditure incurred by the assessee outside India, including, inter alia, travelling expenses, salaries, and other administrative costs.
“A transferee pendente lite takes the property subject to the outcome of the proceedings, irrespective of notice or bona fides.”
The Executing Court’s role in enforcing a decree based on a Lok Adalat award under the Legal Services Authorities Act, 1987 is limited to execution alone. It cannot annul, set aside, or question the validity of the award, and objections in execution cannot serve as an alternative remedy to challenge the award.
If the referral court finds that a party is not a veritable party, the matter will not be left to the Arbitral Tribunal as it will relegate the referral court to the status of a monotonous automation.