Case BriefsSupreme Court

Supreme Court said that even if development of Khadi and Cottage Industry is a Directive Principle of State Policy, it does not follow as a corollary that if the State establishes a Board or any organisation to carry out the obligations under such DPSP, it cannot make separate arrangements as regards the service conditions of the employees of such a Board or organisation.

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Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT held that the second proviso to Clause (i) of Section 40(a) just like second proviso to clause (ia) of Section 40(a) was inserted to remove an anomaly and were therefore curative and declaratory in nature. Hence, it had to be given retrospective effect.

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Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT noted that an identical issue was subject matter of consideration of the Tribunal in assessee’s own case, hence following the precedent, the Tribunal directed that the payment received in this case cannot be treated as FTS under Article 12 (5) of India Netherlands DTAA.

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Environment
Case BriefsSupreme Court

Supreme Court held that it is not necessary to make obtaining of CTE and CTO mandatory and directed the CPCB to ensure that its guidelines are scrupulously followed and once the guidelines are scrupulously adhered to, no direction to obtain CTE and CTO for starting/operating a petroleum outlet is warranted.

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Case BriefsSupreme Court

Supreme Court held that Madhya Pradesh High Court was not justified in quashing the entire Scheme providing for other connected land use, on the ground that the same has lapsed under Section 54 of the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973.

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Allahabad High Court
Case BriefsHigh Courts

Allahabad High Court said that it cannot close its eyes to the fact that the material evidence has been collected regarding mass conversion of persons and this case has taken a far more serious turn where the victims are coming forward to give evidence, thus, in case anticipatory bail is granted, same would hamper process of investigation.

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