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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Supreme Court Upholds Exclusion of Unauthorised Absence from Qualifying Service for Pension in DTC VRS Cases. The court held that period of absence without authorisation cannot be counted towards qualifying service for pension under CCS (Pension) Rules, 1972, even if employee availed VRS.

The Supreme Court dismissed the appeal filed by the Delhi Transport Corporation (DTC) against the respondents, ex-employees who had availed of the Vol...

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Supreme Court Upholds Partial Relaxation of Certificate Requirement in Technician Grade-2 Recruitment. Relaxation of eligibility condition without advertisement mention is impermissible, but first relaxation upheld in larger public interest due to certificate issuance delays.

The appeals arose from the selection and appointment to the post of Technician Grade-2 (Apprenticeship Electrical) in the Uttar Pradesh Power Corporat...

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Supreme Court Dismisses Petitions Challenging Haj Policy 2019-2023 for Haj Group Organisers. The Court upheld the policy as reasonable and non-arbitrary, finding that it was formulated after due consultation and in public interest.

The judgment concerns a challenge to the Haj Policy 2019-2023 for Haj Group Organisers (HGOs) framed by the Government of India. The petitioners, incl...

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Supreme Court Dismisses Contempt Petitions Against U.P. Jal Nigam in Workmen Reinstatement Dispute — No Willful Disobedience Found. Court Held That the Order Dated 07.09.2015 Only Required Giving Preference to Retrenched Workmen for Future Vacancies, Not Automatic Reinstatement.

The present contempt petitions arose from an order dated 07.09.2015 passed by the Supreme Court disposing of a batch of Special Leave Petitions filed ...