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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Supreme Court Allows State's Appeal Against High Court's Direction to Retrospectively Appoint Compassionate Appointee to Higher Post. Candidate Who Accepted Lower Post with Undertaking Is Estopped from Claiming Retrospective Appointment to Higher Post.

The Supreme Court allowed the appeals filed by the State of Tamil Nadu against the judgment of the Division Bench of the Madras High Court (Madurai Be...

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Supreme Court Allows Union of India's Appeal in Compassionate Appointment Case — Family Pension Must Be Considered as Per Scheme. The Court held that the family pension payable on the date of consideration is a relevant factor for awarding merit points and cannot be disregarded as ad hoc.

The case pertains to an appeal by the Union of India against the judgment of the Madras High Court which affirmed the Central Administrative Tribunal'...

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Supreme Court Allows Appeal in Dishonour of Cheque Case, Reinstates Proceedings Quashed by High Court. Parallel Prosecutions Under Section 138 of the Negotiable Instruments Act, 1881 and Other Offences Are Permissible, and Settlement Agreement Does Not Extinguish Liability Unless Full Payment Is Made.

The dispute arose from dishonoured cheques issued by Aanchal Cement Limited (ACL) to Gimpex Private Limited. Gimpex had paid customs duty and wharfage...

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Supreme Court Allows State's Appeal in Service Promotion Dispute Under Uttar Pradesh Transport Rules. Promotion Claim Rejected as Rules Mandate Competitive Examination for Assistant Public Prosecutor Appointment Under Rule 5 of Uttar Pradesh Transport (Subordinate) Prosecution Service Rules, 1979.

The dispute originated from the respondent's service as a Cashier in the Transport Department since June 1967. Following alleged misconduct, a departm...