The Vohra Law Office Blog
Expert commentary on Indian law, case analysis, and legal guides
Administrative Action Against Discharged Accused Violates Principle Of Finality : Supreme Court
A former Indian Air Force officer was dismissed from service in 1993 for misconduct relating to a driver's death in 1987. After being discharged by a criminal court, the Air Force initiated administrative action under Section 19 of the Air Force Act. The Supreme Court held that initiation of disciplinary proceedings after discharge by a criminal court violates the principle of finality and set aside the dismissal order.
Set-Off Of Accumulated Losses Of Amalgamating Company Against Income Of Amalgamated Company Not Permissible Under Kerala Agricultural Income Tax Act : Supreme Court
Aspinwall and Co. Ltd. challenged denial of set-off of accumulated losses from Pullangode Rubber and Produce Co. Ltd. after amalgamation. The Supreme Court upheld dismissal, ruling that no provision under Kerala Agricultural Income Tax Act permits an amalgamated company to claim set-off of losses suffered by the amalgamating company, and losses beyond 8 years cannot be carried forward.
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