Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC ruled against petitioner seeking childcare leave under CHEMEXCIL's HR Policy. Following precedent in DR JITARANI UDGATA case, court determined that Export Promotion Councils like CHEMEXCIL, despite administrative oversight by Central Government, maintain autonomous character through their Committee of Administration. EPC's functions do not constitute "public duty" and fail to meet established tests for classification as "State" under Article 12. The administrative control exercised by government is not pervasive enough to override their autonomous nature. Petitioner's writ dismissed with liberty to pursue alternative legal remedies. Court affirmed CHEMEXCIL's functions parallel GJEPC's role, though in different sectors.
HC ruled against petitioner seeking childcare leave under CHEMEXCIL's HR Policy. Following precedent in DR JITARANI UDGATA case, court determined that Export Promotion Councils like CHEMEXCIL, despite administrative oversight by Central Government, maintain autonomous character through their Committee of Administration. EPC's functions do not constitute "public duty" and fail to meet established tests for classification as "State" under Article 12. The administrative control exercised by government is not pervasive enough to override their autonomous nature. Petitioner's writ dismissed with liberty to pursue alternative legal remedies. Court affirmed CHEMEXCIL's functions parallel GJEPC's role, though in different sectors.
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