Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Wilful disobedience is the core test for civil contempt under Article 215 and Sections 11 and 12 of the Contempt of Courts Act. The High Court held that the earlier writ order only required the employer to recalculate the withheld amount and pay it with statutory interest, not to pay a fixed sum. Because the authority undertook that exercise, determined entitlement, and made payment, substantial compliance was shown and no wilful disobedience was made out. Any challenge to the correctness or adequacy of the quantified amount lay before the appropriate forum, not in contempt.
Wilful disobedience is the core test for civil contempt under Article 215 and Sections 11 and 12 of the Contempt of Courts Act. The High Court held that the earlier writ order only required the employer to recalculate the withheld amount and pay it with statutory interest, not to pay a fixed sum. Because the authority undertook that exercise, determined entitlement, and made payment, substantial compliance was shown and no wilful disobedience was made out. Any challenge to the correctness or adequacy of the quantified amount lay before the appropriate forum, not in contempt.
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