Category - Latest Judgments

Cess, Tolls and Miscellaneous Taxes — The Building and Other Construction Workers’ Welfare Cess Act, 1996 — S. 3 — Challenge against the demand of cess — Argument centred on the plea that Madhya Pradesh Building and Other...

Income Tax — Income of minor child — If taxable — Specific stipulation in both the trust deeds to the effect that in case of demise of any of the minor the income would accrue to the other child — Therefore, the receipt of the...

Service Law — Disciplinary proceedings — Charges of misconduct — Removal from service — Punishment of — Setting aside of — Re-instatement in service with back wages — When not justified — Respondent, a Junior Assistant in...

It is submitted by learned counsel for the petitioner that it has decided to take the respondents-workmen on daily wage basis as per the office order dated 07.04.2015 and list contained therein.

Air (Prevention and Control of Pollution) Act, 1981 — Ss. 43, 23 and 22 — Cognizance on offence — Power to file complaint — Principle of ‘delegatus not potest delegare’ — Can Chairman of the Board, therefore, had no authority to...

A. Labour Law — Employee’s Compensation Act, 1923 — S. 3 — Accident claim — Compensation — Contention that the appellants are not entitled to any compensation because the deceased died as a result of his own negligence, is liable...

Leave granted.

Tenancy and Land Laws — Punjab Tenancy Act, 1887 — Ss. 4(5), 2(8), 40 and 44 — Punjab Security of Land Tenures Act, 1953 — Ss. 2(6), 8, 9, 10, 14-A, 17 and 18 — Tenant of agricultural holding — Expiry of lease — Whether tenant...

A. Income Tax — Income Tax Act, 1961 — S. 9(1)(vii)(b) — Payment made to the non-resident company — If would be covered under the expression “fee for technical service” — Appellant company sought services of a consultant and...

Issue notice.