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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)

Land Acquisition Act, 1894 – Section – 4(1), 23(1) – Stamp Act – Section – 48 – Enhancement of the compensation – The High Court by the impugned judgment dated 22nd August, 1989 made in R.F.A. No52/89 and batch uniformly enhanced the market value to Rs. 12,000/- per bigha – Court has considered the entire gamut of the operation of the relevant provisions of Stamps Act and held that the fixation by the Government of the amount under Stamp Act for fiscal purpose bears no relevance to determine the market value

(1995) 4 SCALE 726 : (1995) 5 SCC 310 : (1995) 2 SCR 572 Supp SUPREME COURT OF INDIA PAINDER SINGH AND OTHERS — Appellant Vs. UNION OF INDIA (UOI)…

Service Matters

Appellant, a professor in Physics was appointed as Vice-Chancellor of Mysore University – Immediately another order passed rescinding earlier order as he had been facing a criminal case – This order had been passed immediately and much before the date on which appointment could become effective – There was no necessity to give him an opportunity

  AIR 1999 SC 849 : (1998) 8 JT 344 : (1998) 6 SCALE 378 : (1999) 1 SCC 422 : (1999) SCC(L&S) 229 : (1998) 3 SCR 165 Supp…

A lawyer, no doubt has a duty towards his client to do his best in his interest but within the parameters of law – He at the same time is equally responsible to assist the court fairly on the exact and latest position of law to his knowledge – His right to debate in the court is no licence to sidetrack the issue and mislead or pressurise the court to act in a particular manner – If he does so, it amounts of his misconduct attracting the wrath of disciplinary provisions of the Advocates Act.

  AIR 2001 SC 457 : (2000) 3 JT 505 Supp : (2000) 8 SCALE 76 : (2001) 2 SCC 221 : (2000) 5 SCR 345 Supp : (2001) 1…

Penal Code, 1860 (IPC) – Section 364-A – Abduction – Conveyance of demand of ransom – Abduction of victim, a college student – Accused persons told him that they will ask his father to pay a huge amount for his release – Victim managed to escape and informed villagers – Accused arrested on the spot – Demand of ransom has already been made by conveying it to victim

  (2004) CriLJ 4645 : (2004) 8 JT 72 : (2004) 7 SCALE 671 : (2004) 8 SCC 95 SUPREME COURT OF INDIA MALLESHI — Appellant Vs. STATE OF KARNATAKA…

There are no cogent materials upon which the subjective satisfaction of the detaining Authority that the detenu was likely to be released on bail was arrived at; and there was a delay of 6 days in forwarding representation to the Central government – All the procedural requirements of Article 22 are mandatory in character and even if one of the procedural requirements is not complied with, the order of detention would be rendered illegal

  (2010) 10 JT 456(1) : (2010) 10 SCALE 248 : (2010) 9 SCC 618 : (2010) 10 UJ 5119 SUPREME COURT OF INDIA SMT. PEBAM NINGOL MIKOI DEVI —…

Criminal Procedure Code, 1973 (CrPC) – Section 439 – Constitution of India – Article 21 – Bail – Cancellation – Accused cannot be granted bail only on the ground that he was in custody for seven months – Individual liberty is restricted by larger social interest and its deprivation must have due sanction of law.

(2012) CriLJ 4670 : (2012) 4 JCC 2909 : (2012) 9 JT 155 : (2013) 1 RCR(Criminal) 277 : (2012) 9 SCALE 165 : (2012) 9 SCC 446 SUPREME COURT…

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