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Supreme Court Upholds 2020 Tribunal Rules with Modifications to Ensure Judicial Independence. Court directs changes to Search-cum-Selection Committee composition and member qualifications to align with constitutional principles.

The Supreme Court of India was called upon to decide the constitutional validity of the Tribunal, Appellate Tribunal and other Authorities (Qualificat...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Supreme Court Allows Appeal Against Interim Compensation Order Under Section 143A NI Act for Pre-Amendment Offences. Section 143A of the Negotiable Instruments Act, 1881, is Prospective and Cannot Apply to Complaints Filed Before Its Insertion on 1 September 2018.

The case arose from a complaint under Section 138 of the Negotiable Instruments Act, 1881, filed in 2016 against the appellant G.J. Raja by the respon...

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Supreme Court Dismisses Appeal of NBFC in Income Tax Dispute on Set-off of Speculation Loss. Principal Business Determined by Actual Activities, Not Registration; Amendment to Explanation to Section 73 Held Prospective.

The appeal arose from a judgment of the Calcutta High Court in an appeal under Section 260A of the Income Tax Act, 1961, concerning the assessment yea...

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Supreme Court Allows LIC Appeal, Denies Pension to Resigned Employee Under Retrospective Pension Rules. Resignation Forfeits Past Service Under Rule 23 of LIC Pension Rules, 1995, and Cannot Be Equated with Voluntary Retirement.

The Supreme Court considered a batch of appeals concerning employees of the Life Insurance Corporation of India (LIC), United India Insurance Company ...

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Supreme Court Allows LIC Appeal, Denies Pension to Resigned Employee Under Retrospective Pension Rules. Resignation Forfeits Past Service and Cannot Be Equated with Voluntary Retirement Under LIC Pension Rules, 1995.

The Supreme Court considered a batch of appeals concerning employees of the Life Insurance Corporation of India (LIC), United India Insurance Company ...

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Supreme Court Allows LIC's Appeal Against Resigned Employee's Pension Claim — Resignation Not Voluntary Retirement Under Pension Rules. Employee Who Resigned Before Pension Scheme Notification Not Entitled to Retrospective Benefits Under LIC Pension Rules, 1995.

The Supreme Court considered a batch of appeals concerning employees of the Life Insurance Corporation of India, United India Insurance Company Limite...

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Supreme Court Dismisses Union of India's Appeal in IMTRAT Allowance Parity Case. High Court's Clarification on Parity Between Bhutan Compensatory Allowance and Foreign Allowance Upheld as Within Scope of Original Order.

The case involves a dispute over compensatory allowances payable to Indian Military Training Team (IMTRAT) personnel posted in Bhutan. The IMTRAT pers...