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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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Supreme Court Dismisses Appeals in Land Reforms Case Upholding High Court's Remand Order. Fraud in Obtaining Occupancy Rights Under Karnataka Land Reforms Act, 1961 Vitiates Proceedings, Justifying Remand for Fresh Disposal Despite Delay.

The appeals arose from a judgment of the Division Bench of the High Court of Karnataka at Bangalore in Writ Appeal No.1563 of 2007 connected with Writ...

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Supreme Court Allows Municipal Committee's Appeal in Land Auction Case Due to Lack of Confirmation. Highest Bidder Acquires No Enforceable Right to Sale Deed Without Confirmation by Deputy Commissioner Under Haryana Municipalities Management of Municipal Properties and State Properties Rules, 1976.

The dispute arose from a civil suit for mandatory injunction filed by the respondent-plaintiff against the Municipal Committee, Barwala, seeking execu...

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Supreme Court Allows Recovery of Excess Payments from In-Service Nursing Trainees Under Restitution Principle. Recovery Permitted as Payments Were Made Pursuant to Court Order Later Set Aside, Distinguishing Mistaken Payment Guidelines Under Rafiq Masih Case for Class III and IV Employees.

The dispute originated from in-service employees of the Rajasthan Medical & Health Subordinate Service, working as ANMs, Lab Technicians, and similar ...