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Supreme Court Dismisses Revenue Appeals in Income Tax Exemption Case Involving Trust Income. Assessee's Entitlement to Exemption Under Government Agreement Upheld Despite Transfer of Beneficial Interest Under Section 58 of Indian Trusts Act, 1882....

The dispute concerned the Indian income tax assessment of Nizam Mir Osman Ali Khan Bahadur, the former Ruler of Hyderabad State, for the assessment years 1952-53, 1953-54 and 1954-55. The assessee had...

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Supreme Court Partly Allows State Appeal in Murder Case; Restores Convictions Under Section 302 read with Section 149 IPC for Five Accused. Unlawful Assembly to Enforce Water Right Renders Members Liable for Murders Committed in Prosecution of Common Object Under Sections 141 and 149 IPC....

The case arose from a brutal incident on 5 November 1967 at Pilwa, District Agra, Uttar Pradesh, where five persons—Gajraj Singh, Bhairon Singh, Budh Singh, Pancham Singh, and Amar Singh—were murd...

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Supreme Court Upheld State's Tax Provision on Dressed Hides and Skins Under Madras Act 37 of 1964. Section 2(1) Tax on First Sale of Tanned Hides and Skins Based on Last Purchase Price of Raw Hides and Skins Did Not Contravene Article 286 of the Constitution as It Did Not Tax Imported Raw Hides or Discriminate Between Dealers....

These appeals arose from the Madras High Court's decision striking down Section 2(1) of Madras Act 37 of 1964 as violative of Article 286 of the Constitution. The State of Tamil Nadu, through the Appe...

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Supreme Court Upholds Setting Aside of Election in Representation of the People Act Case Due to Excessive Expenditure. Declaration of Rival Candidate Denied as Tainted Votes Not Quantified Under Section 101 of Representation of the People Act, 1951....

The appeal arose from an election petition filed under the Representation of the People Act, 1951 challenging the election of the appellant, who was declared elected to the Karnataka Legislative Assem...

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Supreme Court Dismisses Tenant in Madras Buildings (Lease & Rent Control) Act, 1960 Eviction for Unauthorized Subletting. Unauthorized Subletting After 23 October 1945 Under Section 10(2)(ii)(a) Applied Despite Absence of Prohibition at Time of Initial Sublet, and Amendment Act XI of 1964 Removed Rental Exemption Under Section 30(iii)....

The dispute arose from eviction proceedings initiated by the respondent landlord against the appellant tenant and sub-tenants in respect of non-residential premises in Madras. The premises were origin...

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Supreme Court Upholds Sales Tax Department in Bus Body Construction Case; Supply of Bus Bodies Built on Customer Chassis Held to Constitute Sale, Not Works Contract. Essential Ingredients of Sale of Goods Under Sales Tax Acts Require Agreement to Sell Movables for Price and Passing of Property; Property in Materials Did Not Pass During Construction....

The Supreme Court adjudicated five civil appeals arising from two sets of judgments: three appeals by M/s. T.V. Sundram Iyengar & Sons Pvt. Ltd. against the Madras High Court and two appeals by the Co...

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Supreme Court Dismissed State Appeal in Service Dismissal Case Concerning Reasonable Opportunity under Article 311 of Constitution of India. Copies of Witness Statements Recorded During Investigation Were Required; Synopsis Held Inadequate for Effective Cross-Examination in Departmental Inquiry....

The Supreme Court of India decided a civil appeal arising from a service dismissal dispute. The State of Punjab had appealed against the judgment of the Punjab & Haryana High Court which upheld the tr...