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Karma Management Global Consulting Solutions Pvt. Ltd. one of the top 5 consultancy firms, was established in the year 2004, with headquarters in the business district of Santacruz East, Mumbai, India, and full-scale operation in all the States having about 200 direct and indirect staff on its roll, is a leading service provider for payroll and payroll compliances, outsourcing, facility services, HR services, Training & Development, Recruitment & Talent Acquisition, Legal and Para legal services, Disputes and Litigation Handling,  Inspection Management and Liaising, Advisory Services, Social, Environment and Vendor Audits, Regulatory Compliances, and Governance.

Compliance with labour and employment laws has become one of the most important issues that many establishments in India have to deal with. Many employment disputes result in litigation and take a prolonged time for effective conclusions.  Karma  Global is an Indian HR, Payroll, and Compliance  Firm advising clients worldwide on local, regional, and global regulatory compliances in relation to their business goals, business strategies, and resolving disputes. 

It gives valuable suggestions and advice to Corporates, Investors, Institutions,  Contractors,  Establishments, Industries, etc. on the need for lowering employment risk across all levels and adhering to the laws of the land. It has a lot of expertise on employment-related compliance issues, as well as day-to-day support for Human Resource Services with in-house Counsels. 

Karma Global is also into employment agreements and policies, structuring of compensation and benefits, employment aspects of merger and takeover, etc.  

Karma Global’s force,  strength, and reach have brought in tremendous change over from its earlier image of being a consultancy firm in the period of 2000 to now embarking on setting strategies and practices abroad in highly regulated markets and competing in the global arena.   

With India overtaking the UK to emerge as the fifth largest economy in the world and setting to become the third largest by 2029, Karma Global  is poised for long-term value in terms of clients outreach and giving state-of-the-art technology and excellent services to global clients better than ever before, 

In India, is the Supreme Court the final abribter of Law?  

For citizens of India, constitutional bodies are looked upon with utmost faith and reverence. The judiciary, and more specifically, the Supreme Court of India carries with it a persona of infallibility. This is so because it interprets the Constitution. According to the Constitution, the Supreme Court is the final arbiter of the law.

The Scheme of our Constitution requires the SC to be the final arbiter of Law :

The Union government is bound to follow the collegium system “to a T” because that is the law of the land, the Supreme Court observed, adding there will be a “breakdown” and an “infinite battle” if everyone starts choosing which law to follow – marking another chapter in the ongoing tussle between the executive and the judiciary over the judges’ selection mechanism.

 The bench, which also included justices AS Oka and Vikram Nath, stated: “The scheme of our Constitution requires the Supreme Court to be the final arbiter of the law. The Parliament has the right to enact a law but the power to scrutinize it lies with this court. It is important that the law laid down by this court is followed else people would follow the law which they think is correct.

 During the hearing, the top court took cognizance of statements made by certain “government functionaries” criticizing the collegium system, and asked attorney general R Venkataramani to “advise them” to “exercise control”.

“It’s not very good making comments on the Supreme Court and collegium…and all that is not very well taken. You have to advise them to exercise control,” said the bench, asking the AG to advise the government suitably about the “correct legal position” as it exists, and “to ensure that the said legal principles are followed” in matters of judicial appointments.

A Brief Overview Of the Supreme Court Of India

  • The Supreme Court of India is the highest judicial body in the country. It is also the apex court in the Indian legal system. The court has a sanctioned strength of 31 judges, including the Chief Justice of India. However, as per the Constitution of India, it can have a maximum strength of 34 judges. It comprises both serving and retired judges who are appointed by the President of India. The court has original, appellate, and advisory jurisdiction.
  • It is the final interpreter of the Constitution of India. It resolves conflicts between the country’s multiple governments. The Supreme Court also plays a vital role in ensuring that Indian citizens’ fundamental rights are protected.
  • The court has a wide range of powers, which include the power to issue writs, the power of judicial review, and the power to strike down laws.
  • The Supreme Court has played a vital role in shaping the Indian Constitution and it continues to play an important role in the country’s legal system.

What is the recent Sikkimese-Nepalese issue all about?

A recent Supreme Court ruling extended the income-tax exemption to all old settlers of Sikkim. Though the ratio decidendi or the outcome of the January 13 judgment was that it struck down the law that excluded Sikkimese women who married persons from outside the state from availing the benefit of income tax exemptions, the observations set the stage for an exposition of events that unfurled. The callous language used in the court’s judgment, referring to Sikkimese Nepalis as “foreigners”, has triggered massive protests.

The Supreme court held that the exclusion of old Indian settlers, who have permanently settled in Sikkim prior to the merger of Sikkim with India on 26.04.1975 from the definition of “Sikkimese” in Section 10(26AAA) of the Income Tax Act is unconstitutional.

The bench of Justices M R Shah and B V Nagarathna held that these old Indian settlers, irrespective of whether his/her name is recorded in the register maintained under the Sikkim Subjects Regulations, 1961 read with Sikkim Subject Rules, 1961 or not, are entitled to the said exemption.

Section 10 (26AAA) IT Act Section 10 of the Income Tax Act describes incomes not included in total income. Section 10 (26AAA) reads as follows: In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included—….in case of an individual, being a Sikkimese, any income which accrues or arises to him- (a) from any source in the State of Sikkim; or (b) by way of dividend or interest on securities: Provided that nothing contained in this clause shall apply to a Sikkimese woman who, on or after the 1st day of April 2008, marries an individual who is not a Sikkimese.

Centre Files Review Petition In Supreme Court Against Judgment Labelling Sikkimese-Nepalis As Of ‘Foreign Origin’
Amidst public outrage over the Supreme Court describing Sikkimese Nepalis as ‘persons of foreign origin’, the union home ministry has filed a review petition in the apex court. Under the scanner is a portion in a concurring opinion authored by Justice B.V. Nagarathna, where the judge, while narrating the historical evolution of the modern-day Indian state of Sikkim vis-à-vis the development of its income tax regime, noted, “There was no difference made out between the original inhabitants of Sikkim, namely, the Bhutia-Lepchas and the persons of foreign origin settled in Sikkim like  the Nepalis or persons of Indian origin who had settled down in Sikkim generations back.” 

This observation in the January 13 ruling that extended income tax exemption to all old settlers of the state, has exposed the ethnic and political fault lines in the state and triggered an avalanche of protests. Last week, the state’s health minister Mani Kumar Sharma resigned in protest against the Sikkim Krantikari Morcha government’s failure to respond to the court’s observation. Clashes also reportedly broke out over the weekend between the cadres of the ruling party and the opposition Sikkim Democratic Front during a bandh called by the latter.

The Sikkimese identity should not be diluted, the center categorically stated on Monday in response to this controversy. A series of tweets by the Ministry of Home Affairs also revealed that the government has filed a review petition challenging the contentious observation made by the Supreme Court judge.  The tweets read, “Ministry files review petition in Supreme Court against some of the observations and directions in a recent judgment dated January 13.  The government reiterated its position about the sanctity of Article 371F of the Constitution that safeguards the Sikkimese identity, which should not be diluted. Further, the observation in the said order about persons of foreign origin settled in Sikkim like Nepalis should be reviewed   as the said persons are Sikkimese of Nepali origin.”




There is a lot of power regarding a Supreme Court justice. The ability to shape the future of the country and set precedent for generations to come is an immense responsibility on the part of the Supreme Court and care should be taken in the use of words.

The final interpreter & guardian of the Indian Constitution is the Supreme Court. It is the highest judicial forum and final court of appeal under the Constitution of India. It consists of the Chief Justice of India and 33 other judges; it has extensive powers in the form of original, appellate, and advisory jurisdictions.

Karma Global is a fully homegrown successful Outsourcing and Labor Laws Organization, operating both with contract employees as well as with permanent types of employees who are placed in numerous locations of global and domestic clients.

Karma  Global has traditionally been a dynamic Regulatory Compliance driven organization with an integrated and up-to-mark approach to HR Services.

Karma has always set its sights on keeping a tab and interpreting the regulatory changes in the manner required by authorities with a focus on the implementation of these new rules coupled with the adeptness to sophisticated technology, which has placed them in the top 5 consulting organizations today as far as HR Service Organization is concerned.

Karma Global’s experts sitting in various offices and catering to over 500 clients are fully intertwined with the workflow and processes that are leading most of its clients to convert their value drivers into the transformation of their businesses and objectives for effective results.

Karma Management’s technology securely integrates regulatory compliance across all types of businesses from trading to operations to investor services to financials and banks while also providing the clients access to these technologies with the power to control process operations with a dashboard and ready updates on the workflows done monthly and timely as per stipulated dates set by the authorities.

The greatest satisfaction comes from the outflow of communication to clients for future reviews and analysis of the monthly work done with data visualization tools that surface their activities done by the professional teams of Karma in its Corporate Headquarters in Mumbai and Branch Offices in Bangalore, Tamil Nadu, Gurgaon, Gujarat, Pune, etc. 

Proprietary blog of Karma Management Global Tech Firm

This blog has been collated and compiled by the internal staff of Karma Global  with the knowledge and expertise that they possess,  besides adaptation, illustration, derivation, transformation, collection as well as auto-generation from various sources, for its monthly newsletter Issue 09  of  March  2023 and in case of specific or general information or compliance updates for that matter, kindly reach out to the Marketing Team – /


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