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Supreme Court Dismisses Appeal on Limitation Period for Deposit in Sale Set Aside Applications. The court clarified that the deposit can be made within the 60-day period under Article 127 of the Limitation Act, as Order XXI Rule 92(2) does not prescribe a strict limitation for deposits....

The Supreme Court addressed the question of the limitation period for making a deposit in an application to set aside a sale of immovable property under Order XXI Rule 89 of the Code of Civil Procedur...

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Supreme Court Dismisses Appeal by Municipal Corporation on Sewerage Charges Due to Lack of Ownership. The court ruled that the drain owned by the State Government does not vest in the Corporation without following the procedure under Section 220A of the Mumbai Municipal Corporation Act, 1888....

The dispute arose between the Municipal Corporation of Greater Bombay and Hindustan Petroleum Corporation regarding the levy of sewerage charges for a drain in Chembur, Greater Bombay. The Corporation...

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Supreme Court Allows Plaintiff in Specific Performance Case Due to Title Issues and Amendment Rights. Plaintiff's Right to Amend Pleadings at Appellate Stage Affirmed Under Section 12(3) of the Specific Relief Act, 1963....

This case involved a dispute over a specific performance of a contract for the sale of land. The appellant, Rachakonda Narayana, entered into an agreement with defendant No. 1 on December 12, 1975, to...

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Supreme Court Upholds State's Appeal in Sales Tax Exemption Case — Exemption Not Applicable to Copper Scrap. The court clarified that the exemption notification applies strictly to goods taxable at the point of last purchase, and copper scrap does not meet this criterion under the Kerala General Sales Tax Act, 1963....

The dispute arose from the interpretation of a notification issued under the Kerala General Sales Tax Act, 1963, concerning tax exemptions for new industrial units and existing units that diversify or...

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Supreme Court Allows Appeal in Central Excise Duty Case — Modvat Credit on Explosives Used in Cement Manufacturing. The court ruled that explosives used in mining limestone for cement qualify as inputs for modvat credit under Rule 57A....

The dispute arose between the manufacturers of cement, M/s. Jaypee Rewa Cement, and the Commissioner of Central Excise regarding the eligibility for modvat credit on explosives used in the extraction ...

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Supreme Court Allows Appeal in Labour Dispute Case — Clarifies Definition of Industry and Workman. The court determined that the Bharat Bhawan Trust does not qualify as an industry under the Industrial Disputes Act, 1947, and that the artists engaged in creative work are not classified as workmen....

The dispute arose between Bharat Bhawan Trust and a group of artists regarding the classification of the Trust as an industry and the artists as workmen under the Industrial Disputes Act, 1947. The Bh...

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Supreme Court Dismisses Appeals in Income Tax Exemption Case — Clarifies Applicability of Section 80-P. The court found that interest income from reserve fund investments is integral to banking operations and exempt from tax....

The case involved appeals concerning the interpretation of Section 80-P of the Income Tax Act, 1961, specifically regarding the exemption of interest income for cooperative banks. The Commissioner of ...

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Supreme Court Dismisses Sub-Tenant's Appeal in Rent Control Case Due to Non-Compliance with Notice Requirement. Lawful Sub-Tenant's Eviction Upheld as No Notice Served Under Section 17(2) of Delhi Rent Control Act, 1958....

The dispute arose from an eviction petition filed by the landlord against the tenant and sub-tenant under the Delhi Rent Control Act, 1958. The original landlord, Rama Rani, filed the petition in 1974...

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Supreme Court Dismisses Appeal in Income Tax Penalty Case — Clarifies Applicability of Section 271(1)(c). The court held that the Explanation to Section 271(1)(c) is part of the section and does not require express invocation in the notice for its application....

The case involved an appeal by a partnership firm against the decision of the Income Tax Tribunal regarding the deletion of a penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961. The a...

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Supreme Court Allows Appeal in Land Reforms Case — Application Found Within Limitation. The court determined that the appellant's application for pre-emption was filed within the three-month limitation period as per the Bihar Land Reforms Act, 1961....

The case involved an appeal by the appellant against the judgment of the High Court of Patna regarding the right of pre-emption under the Bihar Land Reforms Act, 1961. The appellant claimed that he wa...