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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)

Penal Code, 1860 (IPC) – Section 304 – Custodial death – Nature of offence – Injuries found on body of deceased were confined to skin and upper level of body – In this case of custodial death it is found by the medical evidence that the injuries were confined to the skin and upper level of the body. Grievous injuries were not found on vital parts of the body like head, liver, spleen, heart, lungs, etc. The duration of the injuries were widely variant.

  (2006) ACJ 1002 : AIR 2005 SC 402 : (2005) CriLJ 320 : (2004) 10 JT 547 : (2004) 9 SCALE 390 : (2005) 9 SCC 631 : (2004)…

Criminal Procedure Code, 1973 (CrPC) – Section 406 – Delhi Special Police Establishment Act, 1946 – Section 6 – Transfer of CBI case – Once a State Government issues notification transferring investigation to CBI, for all intents and purposes, CBI is entitled to exercise the same powers as State Police, in relation to investigation transferred to it

  AIR 2011 SC 1549 : (2011) CriLJ 997 : (2010) 12 JT 641 : (2011) 1 RCR(Criminal) 120 : (2010) 12 SCALE 199 : (2011) 1 SCC 307 :…

Criminal Procedure Code, 1973 (CrPC) – Section 161 – Statement to police – Delay in recording – Delay of 13 days in recording statement of informant, who allegedly lodged FIR within half an hour of incident – In this case of murder there was a delay of almost 13 days in recording the statement of the informant under Section 161, Cr.P.C. Moreover, the High Court found the explanation given by the Investigating Officer rather unconvincing.

  AIR 2005 SC 762 : (2005) CriLJ 892 : (2005) 1 JT 89 : (2005) 10 SCC 399 : (2005) AIRSCW 359 : (2005) 1 Supreme 263 SUPREME COURT…

Constitution of India, 1950 – Article 32 -Conduct of the investigation – A complaint by the Finance Minister that ‘N’ was an agent of foreign intelligence agency and was indulging in anti national activities and had built up a business empire of Rs. 300 crores within a period of nine years, a decision was taken that the matter needs to be probed

  (2013) 13 SCALE 201 : (2014) 1 SCC 93 SUPREME COURT OF INDIA RATAN N. TATA — Appellant Vs. UNION OF INDIA (UOI) AND OTHERS — Respondent ( Before…

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