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Supreme Court Allows Union of India's Appeal in Disciplinary Proceedings Against Dismissed Railway Employee. Disciplinary Authority Under Rule 1713 Not Required to Pass Detailed Order; Tentative Decision Before Second Show Cause Notice Under Article 311(2) Constitution Upheld....

This appeal before the Supreme Court arose from a writ petition filed by a railway employee whose dismissal was challenged. The respondent, K. Rajappa Menon, was employed by the railways and faced dis...

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Supreme Court Dismisses Revenue Appeal on Interpretation of Section 80J of Income Tax Act; Holds That Profits of New Industrial Undertaking Must Be Computed as Per Total Income Without Re-Deducting Past Losses Already Set Off....

The case involved a dispute under Section 80J of the Income Tax Act, 1961, concerning the deduction available to a new industrial undertaking. The respondent-assessee, a private limited company, opera...

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Supreme Court Adjudicates Appeal on Excise Duty Exemption for Cotton Fabrics Produced by Cooperative Society. Interpretation of Exemption Notifications under Rule 8 of Central Excises and Salt Act, 1944 at Issue....

The appellant, a textile dealer in Bombay, entered into an agreement with a registered cooperative society for weaving cotton fabrics on powerlooms owned by the society's members. The society held an ...

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Supreme Court Upholds Dismissal of Assessee's Appeals for Non-Payment of Tax; Holds Extension of Assam Sales Tax Act to Shillong Administered Area Valid. Requirement of Payment of Tax Before Appeal Under Section 30 of Assam Sales Tax Act, 1947 Upheld, No Power to Accept Security in Lieu of Cash....

The dispute arose out of assessment orders and penalties imposed under the Assam Sales Tax Act, 1947 on the appellant for various periods, all of which were passed after April 1, 1958, when the amendi...

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Supreme Court Upholds High Court Remand in Industrial Dispute Over Transfer of Employment. Contract of Service Held Not Transferable Unilaterally; Dismissal by Transferee Establishment Invalid Absent Termination of Original Employment Under C.P. & Berar Industrial Disputes Settlement Act, 1947....

The appeal arose from an industrial dispute where Respondent No. 1, originally employed in the appellant-firm's factory at Kamptee, was later directed to work at the firm's head office, also located a...

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Supreme Court Upholds Management’s Right to Close Depots, Dismisses Workmen’s Appeal. Closure of Branch Depots Held to be Managerial Function Not Subject to Industrial Tribunal’s Adjudication Under Industrial Disputes Act, 1947....

The Indian Leaf Tobacco Development Co. Ltd., an associate of Imperial Tobacco Company Ltd., carried on the business of purchasing, processing, and exporting tobacco, operating 21 depots primarily for...

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Supreme Court Dismisses Appeal of Accused in Dacoity Case, Upholds Conviction Under Section 395 IPC. Record of Identification Parade by Third-Class Magistrate Held Partly Admissible; Statements Beyond Identification Contravene Section 164 CrPC but Do Not Vitiate Conviction Given Other Evidence....

The case involved an appeal by special leave against the conviction of Harnath Singh under Section 395 of the Indian Penal Code for dacoity. The incident occurred on the night of December 10, 1962, at...