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High Court Allows Insurance Company's Appeal in Motor Accident Claim -- Tribunal's Award Set Aside Due to Lack of Additional Premium for Legal Liability Towards Paid Driver -- Compensation to be Recalculated Under Workmen Compensation Act

The High Court allowed an appeal by United India Insurance Company Limited, challenging a Tribunal's award of compensation to the legal heirs of a dec...

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A protracted legal battle results in an order for delayed refund interest under the Customs Act, 1962.

The Bombay High Court ordered the Deputy Commissioner of Customs to pay interest on a delayed refund of Special Additional Duty (SAD). The petitioner ...

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Supreme Court Allows State Appeal in U.P. Excise Act Interest Dispute, Holding Licensee Liable for Interest Despite Interim Stay. Interest on Arrears of Excise Revenue is Payable Under Section 38A of U.P. Excise Act, 1910, as Interim Stay Only Suspended Recovery Without Nullifying Statutory Obligation.

The dispute arose from the respondent's license for retail sale of country liquor in Uttar Pradesh for the year 2002-03. The respondent applied for su...

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Supreme Court Upholds High Court Judgment Setting Aside Appellate Authority Order Under Madhya Pradesh Shops & Establishments Act, 1958. The Court affirmed that clubs not being residential clubs are exempt from the Act under Section 3(j), rendering the Appellate Authority's reinstatement order invalid.

The dispute arose from the termination of services of the appellants, who were employees at a club run by the respondents. The appellants filed a comp...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Supreme Court Upholds Levy of Sewerage Cess on Industrial Unit Discharging Effluents Through Common Treatment Plant into Board's Sewer System. Section 55 of HMWS&S Act, 1989 imposes cess irrespective of direct connection, and proviso applies only when area is not served by any sewerage system.

The appellant, Vasant Chemicals Limited, an amalgamated company manufacturing dye intermediates, obtained bulk water supply from the Hyderabad Metropo...