SIGN IN SUBSCRIBE

News Update

Ukrainian army training Syrian rebels how to use drones against Russian army in SyriaThe kernel of Trumponomics is tariff, tariff & tariff!Union Budget, 2025 - Another SVLDRS is the need of the hourI-T- Delay in verification of ITR and Form 10B merits being condoned in interests of justice, where there is no delay in filing audit report in Form 10B: ITATDRI's investigative insights instrumental in addressing gaps in policy making: CBIC ChairmanI-T - Contingent liability of import duty on capital goods liability will trigger only when assessee does not meet targeted earning of foreign exchange: ITATMinistry of Coal gears up to launch 11th Round of AuctionsI-T - Financing transactions relating to real estate between two sister concerns, born out of commercial expidiency, calls for no addition: ITATMGNREGA: 10K houses being constructed daily with reduced completion timelineI-T- Revisionary power cannot be exercised solely because PCIT disagrees with view taken by AO, more so where original assessment order is passed after making due enquiry: ITATNITI Aayog launches 'Trade Watch Quarterly' in New DelhiI-T - If there is no striking off either of limbs of Sec 271(1)(c) as to for what reason penalty is being proposed to be imposed, then notice issued u/s 274 r/w/s 271(1)(c) is invalid: ITATGST - CBIC amends Circular No 31 of 2018 to clarify on 'Proper officer under Ss 73 and 74I-T - Once interest on housing loan on acquisition of capital asset is allowed u/s 24(b), then same can't be allowed by adding to cost of acquisition of capital asset u/s 48, to compute capital gains: ITATG20 declaration - Taxing super-rich's wealth - Making Modi Govt. accountableI-T- Exemption u/s 10(23C)(vi)(via) cannot be denied where ambiguities arise in Form 10 due to discrepancies in the ITR and not due to any error on part of assessee: ITATEU quickens pace to ink trade deal with MercosurGST - Cancellation of registration - No reply was filed in response to SCN and the appeal against order was also filed after more than a year - Petitioner firm is not entitled for any relief on the ground of being lethargic in approach : HCGM to take hit of USD 5 bn on reduced value of Chinese JVGST - SCN issued in name of a company which ceased to exist on account of its amalgamation, is invalid: HCUnitedHealth CEO shot dead in NY 'targeted' attackDGFT - provisions of Section 28AA of the Customs Act cannot be applied to levy interest on repayment of duty credit scrip: HCTelangana recruits 44 transgenders as traffic assistantsGST - Commissioner to take appropriate measures to ensure that officials concerned are sensitised regarding passing of appropriate orders in accordance with law and not mechanical orders: HCCBI raids 10 places in Delhi in Rs 117 Cr international cyber fraud caseGST - Contents of the petitioner's reply have been scanned and re-printed; even the letter head of the petitioner has been printed in the said order - Respondent has not applied his mind - Order quashed: HCBritain bans daytime junk food TV ads including burgers and muffinsGST - Rectification - limitation for filing appeal would start from date of rejection of rectification application & not from date of original assessment order: HCMoscow, Pyongyang defence pact comes into forceST - Assessee was not given proper notice to clarify correct classification of services - Demand rightly quashed: CESTATFall-out of martial law: South Korean Defence Minister puts in papersCX - Negligence or doubt about duty obligations alone cannot trigger extended limitations; that assessee acted in bona fide belief of goods not being dutiable, does not invite invoking extended limitation: CESTATHard Left in France urges President Macron to hold early elections after govt voted outCX - Section 11D, applicable to exempt excisable goods, could not apply to Zinc Ash which was deemed non-excisable: CESTATRailways grants Rs 60K Crore subsidy on tickets annually: MinisterCX - As is trite law, if shortage is very negligible & there is no allegation of clandestine removal or even no proof of excess clearance of final products or inputs as such, availment of Cenvat credit by manufacturer is valid: CESTAT
Untitled Document

THE CONSTITUTION (SEVENTY-SEVENTH AMENDMENT) ACT, 1995

Statement of Objects and Reasons appended to the Constitution (Eighty-sixth Amendment) Bill, 1995 which was enacted as THE CONSTITUTION (Seventy-seventh Amendment) Act, 1995

Statement Of Objects And Reasons

The Scheduled Castes and the Scheduled Tribes have been enjoying the facility of reservation in promotion since 1955. The Supreme Court in its judgment dated 16th November, 1992 in the case of Indra Sawhney and Others vs. Union of India and Others, however, observed that reservation of appointments or posts under article 16(4) of the Constitution is confined to initial appointment and cannot extent to reservation in the matter of promotion. This ruling of the Supreme Court will adversely affect the interests of the Scheduled Castes and the Scheduled Tribes. Since the representation of the Scheduled Castes and the Scheduled Tribes in services in the States have not reached the required level, it is necessary to continue the existing dispensation of providing reservation in promotion in the case of the Scheduled Castes and the Scheduled Tribes. In view of the commitment of the Government to protect the interest of the Scheduled Castes and the Scheduled Tribes, the Government have decided to continue the existing policy of reservation in promotion for the Scheduled Castes and the Scheduled Tribes. To carry out this, it is necessary to amend article 16 of the Constitution by inserting a new clause (4A) in the said article to provide for reservation in promotion for the Scheduled Castes and the Scheduled Tribes.

2. The Bill seeks to achieve the aforesaid object.

(Sitaram Kesri)

Dated: May 31, 1995

THE CONSTITUTION (SEVENTY-SEVENTH AMENDMENT) ACT, 1995

Dated: June 17, 1995

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Forty-sixth Year of the Republic of India as follows:-

1. Short title:-This Act may be called the Constitution (Seventy-seventh Amendment) Act, 1995.

2. Amendment of article 16:-In article 16 of the Constitution, after clause (4), the following clause shall be inserted, namely:-

"(4A) Nothing in this article shall prevent the State from making any provision for reservation in matters of promotion to any class or classes of posts in the services under the State in favour of the Scheduled Castes and the Scheduled Tribes which, in the opinion of the State, are not adequately represented in the services under the State.".

TIOL Tube Latest

TIOL Tube
Conferment of TIOL Awards 2024. The event was held on October 1, 2024 at Taj Palace, New Delhi

TOP NEWS


AR not Afar by SK Rahman

VISION 360



Technical Session I - Ease of Doing Business: GST on Digital Economy

TII LATEST

TIOLCORPLAWS LATEST