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Supreme Court Upholds Seniority of Professor under Merit Promotion Scheme — Clarifies Cadre Status....

The dispute arose between two Professors at Aligarh Muslim University regarding their seniority. The appellant, Prof. S.A. Siddiqui, was appointed as a Lecturer in 1965 and promoted to Professor in 19...

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Supreme Court Upholds Seniority of Professor under Merit Promotion Scheme — Clarifies Cadre Inclusion....

The dispute arose between two Professors in the Botany Department of Aligarh Muslim University regarding their seniority. The appellant, Prof. S.A. Siddiqui, was appointed as a Lecturer in 1965 and pr...

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Supreme Court Dismisses Appeals in Tenancy Dispute Over Trust Lands — Upholds Tenant's Rights. The court affirmed that the tenant's long-standing possession could not be disregarded and that the exemption under Section 88(1)(a) of the Act did not apply....

The dispute involved lands belonging to Maruti Deo, a deity, managed by the Deosthan Managing Committee. Bhimanna Mallappa Mali, the tenant, had been in possession of the lands since 1948 as a protect...

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Supreme Court Upholds Transporters' Obligations Under Sales Tax Act — Legislative Competence Affirmed....

The case involved the Tripura Goods Transport Association challenging the constitutional validity of certain provisions of the Tripura Sales Tax Act, 1976, and the Tripura Sales Tax [11th Amendment] R...

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Supreme Court Allows Executor in Income Tax Case Due to Non-Taxability of Annuity Refund. Legal Representatives Not Liable for Tax on Annuity Payments Received Post-Death of Depositor....

The dispute arose from a question referred to the Delhi High Court regarding the taxability of an annuity refund received by the executor of a deceased depositor. The petitioner, Kapil Mohan, was the ...

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Supreme Court Upholds Dismissal Orders in Cooperative Bank Case — Procedural Compliance Affirmed....

The case involved three appeals against a common judgment of the Allahabad High Court, which held that the U.P. State Cooperative Land Development Bank Limited was an 'authority' and amenable to writ ...

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Supreme Court Dismisses Appeal of Ex-servicemen for Allowances and Passes. The Court ruled that allowances for re-employed pensioners must be calculated based solely on re-employment pay, excluding pension....

The case involved ex-servicemen who were re-employed by the Western Railways in 1990 under a 10% quota for ex-servicemen. They sought allowances and privileges based on their pay plus pension, citing ...

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Supreme Court Upholds Dismissal of Employees in Cooperative Bank Case — Procedural Compliance Affirmed....

The case involved three appeals against a common judgment of the Allahabad High Court, which had ruled that the U.P. State Cooperative Land Development Bank Limited was an 'authority' under Article 12...

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Supreme Court Allows Appeal in Income Tax Case — Refund of Annuity Not Taxable as Income in Hands of Legal Representative. Citing provisions of the Income-tax Act, 1961, the court determined that annuity payments received by a legal representative do not constitute taxable income....

The dispute arose from a question referred to the Delhi High Court regarding the taxability of an annuity refund received by the executor of a deceased depositor. The annuity, amounting to Rs. 12,013/...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Assessment Case — Capital Receipts Not Taxable. Citing that amounts received for hire charges and royalties were capital receipts linked to construction activities....

The case involved the Commissioner of Income-Tax Bihar-II as the petitioner against Bokaro Steel Limited, concerning the taxability of certain receipts during various assessment years. The Income-tax ...