Delhi High Court Judgments — 2000

The tribunal upheld the validity of the earlier sale and will in favor of the brothers, finding the later will and cancellation deed to be invalid. Consequently, the brothers were declared exclusive owners and granted possession of the disputed portion.

The Tribunal held that the transactions were a colourable device to evade tax, as the transfer was made for a pittance and the assessee remained the main party behind the transactions. The income ultimately belonged to the assessee.

The High Court held that the retrenchment was illegal because the employer failed to issue a notice under Section 9-A of the Industrial Disputes Act, 1947, prior to introducing computerization which affected the petitioner's service conditions. The Labour Court's award was set aside.