sikkim Archives | SCC Times

[Comprehensive Policy or Act Policy] | “No premium was paid to cover a gratuitous passenger”; Sikkim HC upholds compensation granted by MACT as per an Act Policy

The Court referred to National Insurance Co. Ltd v. Balakrishnan, wherein the Supreme Court had distinguished between a Comprehensive/Package Policy and Act Policy by stating that an Act Policy cannot cover a third-party risk of an occupant in a car, but a Comprehensive/Package Policy would cover such risk.

Case Briefs Supreme Court

Sikkimese women can’t be denied tax exemption merely for marrying non-Sikkimese men after April 2008; SC strikes down Proviso to Section 10(26AAA) of Income Tax Act

Noting that there is no disqualification for a Sikkim man, who marries a non-Sikkimese after 01.04.2008, the Supreme Court observed that the discrimination is based on gender.

Case Briefs Supreme Court

They are all Sikkimese! All old settlers entitled to the exemption under Section 10(26AAA) of the Income Tax Act: Supreme Court

While MR Shah, J, has struck down the definition of “Sikkimese” in Section 10(26AAA) of the Income Tax Act, 1961, Nagarathna, J, has called for saving the Explanation to Section 10(26AAA) and has created a stopgap ‘sub-clause (iv)’ till the Union of India makes the requisite amendment to the provision.