Topic

principle of consistency

2 articlesLatest May 2026
Article 14 & Principle of Consistency | Termination Orders Must Align with Co-Accused Acquittal in Identical Facts : Patna HC
Case Law Analysis
|Patna High Court

Article 14 & Principle of Consistency | Termination Orders Must Align with Co-Accused Acquittal in Identical Facts : Patna HC

Patna High Court sets aside termination orders of two police constables, ruling that administrative justice under Article 14 mandates uniformity when a coordinate bench has already reinstated co-accused in identical departmental proceedings. The decision underscores that inconsistent disciplinary actions violate equality principles, impacting all public servants facing parallel charges.

Section 2(15) IT Act | Statutory Urban Development Authorities Entitled to Charitable Exemption Under Section 11 : ITAT Delhi
Case Law Analysis
|Income Tax Appellate Tribunal

Section 2(15) IT Act | Statutory Urban Development Authorities Entitled to Charitable Exemption Under Section 11 : ITAT Delhi

ITAT Delhi rules that statutory urban development authorities like Hapur Pilukhuwa Development Authority qualify as charitable institutions under Section 2(15) of the Income Tax Act, entitling them to exemption under Section 11. The tribunal affirms that development activities for public purposes fall within the ambit of 'charitable purpose,' rejecting the Revenue's argument on commercial receipts.