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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)

Hindu Marriage Act, 1955 – Section 13B – Constitution of India, 1950 – Article 136, 142 – Penal Code, 1860 (IPC) – Section 498A -Decree of divorce – The parties have prayed for decree of divorce by mutual consent in exercise of jurisdiction under Article 136 read with Article 142 of the Constitution of India – The parties have settled their disputes amicably and of their free will, Court satisfied that Memorandum of Settlement dated 17.07.2013 may be accepted by the Court

(2014) 3 RCR(Civil) 959 : (2013) 13 SCALE 142 SUPREME COURT OF INDIA VIMI VINOD CHOPRA — Appellant Vs. VINOD GULSHAN CHOPRA — Respondent ( Before : R.M. Lodha, J;…

Service Matters

Process of selection – The appellants have challenged before the court the alleged arbitrary decision of the Government in conducting a special recruitment test against the Rules and Guidelines issued for the recruitment of Computer Instructors and also by altering the minimum qualifying marks from 50% to 35% so as to absorb a larger number of candidates of its choice

(2009) 9 JT 70 : (2009) 9 SCALE 319 : (2009) 14 SCC 517 SUPREME COURT OF INDIA T. NADU COMPUTER SC B.ED. G.T. WELF. SOCIETY — Appellant Vs. HIGHER…

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