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Income Tax Act, 1961 — Section 36(1)(viii) — Interpretation of “derived from” vs. “attributable to” — The phrase “derived from” connotes a requirement of a direct, first-degree nexus between the income and the specified business activity (providing long-term finance) — It is judicially settled that “derived from” is narrower than “attributable to,” thus excluding ancillary, incidental, or second-degree sources of income — If income is even a “step removed” from the core business, the nexus is broken (Paras 14, 15, 20, 33). Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH Act) — Section 11 — Internal Complaints Committee (ICC) — Jurisdiction against employee of different department — The ICC constituted at the workplace/department of the “aggrieved woman” has jurisdiction to entertain and inquire into a complaint of sexual harassment against a “respondent” who is an employee of a different department/workplace — The phrase “where the respondent is an employee” in Section 11 refers to a procedural condition (directing the ICC to apply the service rules applicable to the respondent as an employee) rather than a jurisdictional constraint limiting a particular ICC to hear the complaint. (Paras 2, 25, 27, 36-46, 72(i)) Arbitration and Conciliation Act, 1996 — Section 11(4) — Appointment of Arbitrator — Existence of Arbitration Agreement — Non-Signatory/Third Party — The Referral Court (Appointing Authority) is required to inspect and scrutinize the dealings between the parties to prima facie examine the existence of an arbitration agreement, including whether a non-signatory is a “veritable party” to the agreement. (Paras 24, 25, 27, 28, 35) Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of First Information Report (FIR) — Abuse of process of law — When civil dispute is masked as criminal complaint — Allegations in FIR (claiming criminal conspiracy, forcible occupation, and caste abuse) found inconsistent with contemporaneous civil suit filed by the informant regarding the same property and on the same day — Suit’s cause of action traced to earlier dates and did not mention the specific criminal incident alleged in the FIR — Absence of relief to set aside primary sale deeds in the suit suggests the criminal allegations are an afterthought or exaggerated — FIR quashed as a clear abuse of the process of law. (Paras 3, 6, 8, 9, 10) Service Law — Resignation — Forfeiture of past service — Central Civil Service (Pension) Rules, 1972 — Rule 26(1) — Distinction between Resignation and Voluntary Retirement — An employee who resigns from service forfeits past service as per Rule 26(1) of the 1972 Rules, regardless of the length of service completed (20 years or more) — The act of resignation cannot be re-classified as voluntary retirement to claim pensionary benefits, as this would nullify the distinction between the two concepts and render Rule 26 nugatory — Claim for pension correctly denied where the employee resigned from service. (Paras 3, 4, 6, 9, 9.1, 9.5, 9.6, 12)

Criminal Procedure Code, 1973 (CrPC) — Section 43, 313, 354(3) — Penal Code, 1860 (IPC) — Section 302, 307, 436 —Conviction and sentence — Whether the death sentence awarded to the Appellant is excessive, disproportionate on the facts and circumstances of the case, i.e. whether the present case can be termed to be a ‘rarest of the rare case’ —

  AIR 2014 SC 2486 : (2014) AIRSCW 3905 : (2014) 7 JT 552 : (2014) 8 SCALE 113 : (2014) 7 AD 615 : AIR 2014 SC 2486 :…

Service Matters

Constitution of India, 1950 – Articles 12, 14 and 16 – Assam Industrial Development Corporation (A1DC) Voluntary Retirement Scheme, 1992, Clauses 3 to 8 – AIDC Limited (Employees) Service Rules, 1992 – Rule 18 – Voluntary retirement – Golden hand-shake voluntary retirement scheme – An open option made available to all employees subject to fulfilment of conditions prescribed under the scheme – Option once made not to be allowed to be withdrawn

  AIR 2000 SC 2769 : (2000) 87 FLR 190 : (2000) 10 JT 9 : (2000) 2 LLJ 1125 : (2000) 6 SCALE 198 : (2000) 7 SCC 390…

Civil Procedure Code, 1908 (CPC) – Section 100 – Appeal – Second appeal – Non-consideration of material evidence by First Appellate Court – Wrong assessment of facts – Second Appellate Court can decide true nature of a transaction on the basis of admitted facts – Interference in second appeal affirmed.

  AIR 1971 SC 1049 SUPREME COURT OF INDIA RADHA NATH SEAL (DEAD) BY HIS LEGAL REPRESENTATIVES — Appellant Vs. HARIPADA JANA AND OTHERS — Respondent ( Before : J.…

Kannan Devan Hills (Resumption of Lands) Act, 1971 – Sections 4 and 5 – Land in question – State has legislative competence to legislate on Entry 18, List II and Entry 42 List III. This power cannot be denied on the ground that it has some effect on an industry controlled under Entry 52, List I. Effect is not the same thing as subject-matter

  AIR 1972 SC 2301 : (1972) 2 SCC 218 : (1973) 1 SCR 356 SUPREME COURT OF INDIA THE KANNAN DEVAN HILLS PRODUCE — Appellant Vs. THE STATE OF…

Partnership Act, 1932 – Section – 69 – Civil Procedure Code, 1908 (CPC) – Order 30 Rule 4 – Promissory note – The respondents filed a suit to recover a sum of Rs. 58,880 on the foot of a promissory note dated April 1, 1960 to recover the principal sum of Rs. 46,380 and interest which accrued thereon – The respondent- firm is a registered partnership firm and under Section 69 of the Partnership Act, the suit is maintainable

  (1996) 8 AD 562 : (1997) 1 BC 503 : (1996) 10 JT 38 : (1996) 8 SCALE 17 : (1996) 11 SCC 480 : (1996) 7 SCR 152…

Partition – What manner the property are required to be enjoyed in equal shares? – On perusal of the partition deed, it is clear that the view of the High Court is not correct. It is seen that the ground floor was allotted to both the appellant and the respondent for common enjoyment and first floor was allotted to one party and second floor was allotted to another party

  (1996) 8 AD 553 : (1996) 8 SCALE 243 : (1996) 11 SCC 496 : (1996) 7 SCR 812 Supp SUPREME COURT OF INDIA K.M. SRINIVASAN — Appellant Vs.…

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