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Supreme Court Allows Appeal in Income Tax Case — Remuneration Not Assessable as HUF Income. The court found that the remuneration was earned due to personal qualifications and not family funds, thus not assessable as HUF income under the Income Tax Act, 1961....

The case involved appeals filed by a Hindu Undivided Family (HUF) concerning the assessment years 1959-60 to 1965-66, 1969-70, and 1970-71. The primary question was whether the remuneration and commis...

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Supreme Court Dismisses Appeals in Negotiable Instruments Act Case — Complaint Filed Within Time. Causation Date Excluded in Time Calculation Under Section 142....

The dispute arose from a complaint filed under Section 138 of the Negotiable Instruments Act, 1881, concerning cheques issued by the appellants that bounced. The cheques dated 15th and 16th March, 199...

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Supreme Court Dismisses Appeal Regarding Applicability of Land Reforms Act to Urban Land. The court affirmed that agricultural lands within municipal areas are covered under the Orissa Land Reforms Act, 1960, Section 2(14), emphasizing the importance of agrarian reform....

The appeal arose from a judgment of the Orissa High Court concerning the applicability of the Orissa Land Reforms Act to agricultural land located within the municipal limits of Cuttack Town. The disp...

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Supreme Court Allows Appeal in Income Tax Case Regarding Depreciation on Machinery. The court clarified the definition of corrosive chemicals for depreciation purposes under the Income-tax Rules, 1962....

The case involved an appeal by M/s. Saraswati Industrial Syndicate Ltd. against the Commissioner of Income Tax, Haryana, concerning the assessment years 1970-71 to 1977-78. The primary dispute was whe...

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Supreme Court Upholds Revenue's Stand on Income Tax Exemption for Export Proceeds. The court affirmed that income from import licence transfers does not qualify as export proceeds under Section 104 of the Income Tax Act, 1961....

The case involved a dispute between an assessee and the Revenue regarding the applicability of an exemption notification under Section 104 of the Income Tax Act, 1961 for the assessment years 1972-73 ...

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Supreme Court Dismisses Appeal in Income Tax Case Regarding Insurance Proceeds. The court upheld the High Court's ruling that the insurance contract's nature changed upon the insurer's exercise of the replacement option, thus no profit was assessable under Section 41(2) of the Income-tax Act, 1961....

The dispute involved the Commissioner of Income-Tax, Madras, and Kasturi and Sons Ltd., a public limited company engaged in newspaper publishing. The company purchased a Dakota aircraft for Rs.3,31,45...

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Supreme Court Upholds Validity of Land Acquisition Amendments — Legislative Action Validated Post Judicial Review....

The judgment addressed multiple civil appeals challenging the constitutionality of amendments to the Land Acquisition Act and the Validating Act in Uttar Pradesh. The appeals arose from a common judgm...

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Supreme Court Upholds Plaintiff's Claim for Possession in Property Dispute — High Court's Reversal Found Erroneous....

The dispute arose between two neighbors regarding a property encroachment issue. The plaintiff, Taherakhatoon, claimed that the defendant, Salambin Mohammad, had encroached upon her property measuring...

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Supreme Court Acquits One Accused and Upholds Conviction of Another in Criminal Breach of Trust Case. The court found insufficient evidence of entrustment to one accused while confirming the conviction of the other based on clear evidence of delivery and embezzlement....

The case involved two appellants, Jiwan Dass and Mittar Pal Yadav, who were convicted under Section 409 of the Indian Penal Code for criminal breach of trust concerning a shortage of diesel oil. The p...

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Supreme Court Dismisses Election Petition Due to Insufficient Evidence of Material Effect. Election Commission's Jurisdiction Exceeded Without Notice to Appellant....

The case involved an appeal against the dismissal of an Election Petition by the High Court of Orissa concerning the election results for the 56 Puri Assembly Constituency. The elections were held in ...