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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)

Partnership Act, 1932 – Sections 2, 18, 19, 22 and 28 – Order to provide security – Defendants disputing the liability as partners of the firm – Disputed amount paid to the firm by cheque which was credited in the account of firm – Even under the Partnership Act prima facie the plaintiff could enforce his claim not only as against the firm but also as against its partners

  AIR 2008 SC 1170 : (2008) 1 CLT 205 : (2008) 1 JT 666 : (2008) 151 PLR 637 : (2008) 2 SCALE 119 : (2008) 2 SCC 724…

Constitution of India, 1950 – Articles 14, 16 and 226 – Education – Admission – Eligibility – Prospectus – Whether a State Government employee lent on deputation [at the request of the State Government employee on health ground] to a department of Central Government can be considered as a serving Central Government employee within the meaning of eligibility clause

  (1998) 9 AD 187 : AIR 1999 SC 227 : (1998) 8 JT 274 : (1998) 6 SCALE 375 : (1999) 1 SCC 126 : (1998) 3 SCR 271…

Criminal Procedure Code, 1973 (CrPC) – Section 311 – Summoning of witness – Closure of prosecution evidence – Order passed merely on ground that public prosecutor has not prayed for adjournment or for examination of other witnesses – No notice issued to Police Station Officer-in-charge – Order cannot be said to be proper – Witnesses can be summoned under Section 311 in spite of said order.

  AIR 2002 SC 270 : (2002) CriLJ 568 : (2002) 1 Crimes 197 : (2001) 10 JT 111 : (2001) 8 SCALE 320 : (2002) 1 SCC 655 :…

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