Income Tax Act,1961- Section 80DD – Finance Act, 2022 – Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability.–On attaining the age of 60 years or more by an individual subscriber or a member of an HUF, the payment or deposit to the scheme envisaged under Section …
Ravi Agrawal vs Union Of India 2024 INSC 648 – S 80DD Income Tax Act Read More »
Constitution of India,1950; Article 234,309 -Can executive instructions in the form of a resolution of the Full Court override statutory rules made under Article 234/309? Executive instructions cannot override statutory Rules where the method of final selection by combining the cumulative grade value obtained in the written and the viva voce examinations is specified categorically. …
Citizenship Act, 1955; Section 7A- Iranian citizen (Wife) and is married to Indian Citizen (Husband) – She applied for Overseas Citizen of India(OCI) Card – Official insisted on the physical/virtual presence of her estranged spouse, who is admittedly an Indian citizen, for the purpose of processing her OCI card application – Allowing her writ petition, …
Union Of India vs Bahareh Bakshi 2024 INSC 646 – Citizenship Act – OCI Card Application Read More »
Constitution of India, 1950; Article 21- Speedy Trial – Howsoever serious a crime may be, an accused has a right to speedy trial as enshrined under the Constitution of India- If the State or any prosecuting agency including the court concerned has no wherewithal to provide or protect the fundamental right of an accused to …
Code of Civil Procedure,1908; Section 100 & Order XLI- A Court cannot create any new case at the appellate stage for either of the parties, and the appellate court is supposed to decide the issues involved in the suit based on the pleadings of the parties. (Para 14)
Arbitration and Conciliation Act, 1996 -Madhya Pradesh Madhyastham Adhikaran Adhiniyam, 1983 – In this case, the award has been set aside only on the ground that the appellant ought to have invoked the provisions of the 1983 Act – Allowing appeal, SC observed: this is a fit case to exercise jurisdiction under Article 142 of …
Modern Builders vs State of Madhya Pradesh 2024 INSC 643 – Arbitration Read More »
Consumer Protection Act,1986 -The application(s) seeking condonation of delay preferred before the consumer fora prior to 04.03.2020 i.e., the date of pronouncement of New India Assurance Co. Ltd. v. Hilli Multipurpose Cold Storage (P) Ltd., (2020) 5 SCC 757 , must be decided on merits; and ought not to be summarily dismissed – Referred to …
Code Of Criminal Procedure, 1973; Section 216,227- Section 216 is an enabling provision which enables the court to alter or add to any charge at any time before judgment is pronounced, and if any alternation or addition to a charge is made, the court has to follow the procedure as contained therein. Section 216 does …
Compassionate Appointment– Any appointment made on compassionate basis is in the nature of a permanent appointment and is not liable to be treated as temporary or contractual- But The mere fact that a person was appointed on contract basis pursuant to the application for compassionate appointment would not make his appointment to be one under …
Service Law– Final seniority list of Junior Engineers set aside by High Court – Allowing appeal, SC upheld the list and observed: The blatant error committed by the Division Bench of the High Court is that upgraded Sectional Officer, Grade-I, are directed to be given seniority in the cadre of Junior Engineers from a date …
Mhabemo Ovung vss M Moanungba 2024 INSC 641 – Service Law Read More »