subordinate legislation Archives

‘Rule 3(7) of IT Rules not iniquitous, draconian or harsh on taxpayers’; SC holds bank employees’ interest-free loans taxable as perquisites

“When there is certainty and clarity, there is tax efficiency which is beneficial to both the tax payer and the tax authorities. These are all hallmarks of good tax legislation.”

Case Briefs Supreme Court

Subordinate legislation ultra vires to Parent Act? Supreme Court summarises principles for deciding cases

“If a rule is challenged as being ultra vires, the Court must, firstly, determine and consider the source of power, secondly, the meaning of the subordinate legislation, and that whether the subordinate legislation is consistent with and within the scope of the delegated power.”

Case Briefs Supreme Court

Appointment based on the recommendation of a search committee, constituted contrary to the provisions of the UGC Regulations, is illegal and void ab initio: Supreme Court

Supreme Court: In an appeal filed against the judgment passed by the Kerala High Court, wherein the division bench of

Case Briefs High Courts

Chh HC | Whenever substantive obligation/rights/ interests are impaired/adversely affected through any piece of subordinate legislation, then its source must be traced within express provisions in four corners of parent enactment

Chhattisgarh High Court: Sam Koshy P, J., allowed the petition and quashed the impugned orders imposing a moratorium on the establishment of

Case Briefs High Courts

Enquiry into the vires of delegated legislation must be confined to the ground on which the plenary legislation may be questioned

Kerala High Court: “The culprit is finning, and the result is the species thinning, to the extent of disappearing – almost”, said