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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — No Failure to Disclose Material Facts. Retirement Receipt from Partnership Firm Held Not Taxable as Capital Receipt, Not Revenue Receipt.

The petitioner, Balkrishna Hiralal Wani, was a partner in a firm of solicitors. He retired on 20th October 2003 upon attaining the age of seventy year...

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High Court of Karnataka Hears Writ Petition Against Tribunal Order Upholding Withholding of Pension. Challenge centres on validity of departmental enquiry initiated post-retirement under Rule 14A of Karnataka Civil Services (Classification, Control and Appeal) Rules, 1957.

The writ petition under Articles 226 and 227 of the Constitution was filed by a retired Revenue Inspector challenging the order of the Karnataka State...

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Bombay High Court Dismisses Petitioner's Challenge to Premature Retirement Based on Date of Birth Discrepancy. Petitioner's claim of correct date of birth as 1st June 1950 rejected as service record showed 18th March 1947 and no application for correction was made within reasonable time.

The petitioner, Yashwant G. Tambe, filed a writ petition under Article 226 of the Constitution of India challenging his premature retirement from the ...

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Bombay High Court Quashes Recovery Order Against Retired Employee in Leave Encashment Dispute — Recovery of Mistaken Payment from Gratuity Held Unjust. Petitioner's Leave Encashment Payment Was Not Mistaken as Government Resolution Did Not Apply to Non-Teaching Staff of Social Work Colleges.

The petitioner, Prakash Suryabhanji Ninghot, was appointed as a Peon on 01.10.1982 with respondent 5-College, a 100% grant-in-aid Social Work college....

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Supreme Court Allows State's Appeal Against High Court Review Order in Voluntary Retirement Case. High Court Exceeded Review Jurisdiction by Reinterpreting Rule 75 of West Bengal Service Rules, 1971 Without Error Apparent on Record.

The case involves the interpretation of Rule 75 of the West Bengal Service Rules, 1971, concerning voluntary retirement. The respondent, Dr. Tonmoy Mo...