While holding the argument that an assessee is entitled to a stay on the recovery proceedings on payment of 20% of the demand during the pendency of appeal before the Tribunal, as too general, the New Delhi ITAT dismisses the stay application of Indian National Congress treating it as meritless. At the same time, on the merits of the matter, …
Punjab and Haryana High Court has held that a conjunctive reading of Section 13A and Section 18A of the East Punjab Urban Rent Restriction Act, 1949, reveals that a retired landlord's right to recovery under Section 13A is not limited to residential or scheduled buildings only. The Court was dealing with a revision petition challenging the order of the Rent …
The Supreme Court has upheld the amendment of Payment of Gratuity Act, 1972 extending the benefit of gratuity to teachers.The amendment with retrospective effect remedies the injustice and discrimination suffered by the teachers on account of a legislative mistake, the bench comprising Justices Sanjiv Khanna and Bela M. Trivedi dismissed the appeals/writ petitions challenging the. The amendment with retrospective effect …
