The Kerala High Court held that a 'hostile work environment' divorced from any sexual conduct or advance is not sexual harassment under the POSH Act, and that proceedings need a written complaint under Section 9. A purely service or labour grievance falls outside the Act.
The Kerala High Court held that a claim to restructure companies and divide their assets under a private MOU falls within the NCLT's exclusive jurisdiction under Sections 241–242 of the Companies Act, 2013, and is non-arbitrable. A digest of the facts, the Vidya Drolia / Booz Allen arbitrability test, and the Court's use of Article 227.
A Division Bench of the Kerala High Court held that no construction — not even a public crematorium — may be raised on land classified CRZ-I(A), the most ecologically protected coastal category. A digest of the dense-mangrove facts, the rejection of retrospective 'rectification' of the CRZ category, and what the ecology-first standard means for coastal development.
The Kerala High Court held that a Section 54F deduction does not require the sale consideration itself to be invested in the new house — borrowed funds used to build it can qualify. The relief, however, is not automatic: the assessee must satisfy the authority of a genuine intention to repay the borrowings out of the capital gains. A digest of the facts, the writ relief on a Capital Gain SB Account, and what it means in practice.