Supreme Court

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Supreme Court Upholds State's Reference in Industrial Disputes Act Case; Second Reference Connected to Pending Production Bonus Dispute. Court Rules That Government's Order Dated January 18, 1964 Was Within Jurisdiction Under Section 10(1)(d) of Industrial Disputes Act, 1947, as It Concerned a Matter Connected with the Pending Production Bonus Revision Dispute....

This was an appeal by certificate from a judgment and order of the Bombay High Court in Special Civil Application No. 1067 of 1964. The State of Maharashtra challenged the High Court's quashing of the...

Supreme Court

Supreme Court Allows Employer's Appeal in Industrial Disputes Act Approval Case, Holding Dismissal, Wage Payment, and Approval Application Were Part of Same Transaction. Delay of Two Days After Dismissal Does Not Violate Proviso to Section 33(2)(b) When Conduct Shows Simultaneous Action and Contiguous Transaction....

The dispute arose from disciplinary proceedings initiated by the Calcutta State Transport Corporation against its employee, Md. Noor Alam, who worked as a conductor. Charges were inquired into and fou...

Supreme Court

Supreme Court Allows Employer's Appeal in Industrial Disputes Act Case Concerning Change of Holiday for Kali Puja. Alteration of Holiday Date at Request of Majority Workmen Did Not Amount to Change in Conditions of Service Under Section 9A of Industrial Disputes Act, 1947....

The dispute arose between Assam Match Company Limited (appellant employer) and Bijoy Lal Sen and others (respondent workmen) under the Industrial Disputes Act, 1947. The appellant had published a list...

Supreme Court

Supreme Court Upholds Detenu's Challenge to Section 17A of Maintenance of Internal Security Act; Declares Provision Unconstitutional. Preventive Detention Beyond Three Months Without Advisory Board Fails as Section 17A Does Not Prescribe Circumstances and Classes of Cases Required by Article 22(7)(a) of Constitution of India....

The case concerned a writ petition under Article 32 of the Constitution of India seeking a writ of habeas corpus and challenging the constitutional validity of several provisions of the Maintenance of...

Supreme Court

Supreme Court Dismisses Employer's Appeal in Industrial Dispute Over Construction Allowance. Construction Allowance Must Be Paid Uniformly to All Regular Employees at Stations with Both Construction and Operational Work, Including School and Welfare Staff, Based on Employer's Own Circulars and Practice....

The dispute arose from an industrial reference made by the Central Government to the National Industrial Tribunal, Calcutta, regarding payment of construction allowance to regular employees of Damodar...

Supreme Court

Supreme Court Upholds Sales Tax Commissioner in Best Judgment Reassessment Case. Escaped Turnover Estimate Based on Unrecorded 19-Day Bill Book Was Valid as Assessment Not Arbitrary and Had Nexus with Discovered Facts....

The Commissioner of Sales Tax, Madhya Pradesh appealed to the Supreme Court against the High Court's decision in a reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958. The ass...

Supreme Court

Supreme Court Dismisses Returned Candidate's Appeal in Election Recount Dispute Under Representation of the People Act, 1951. Absence of Recrimination Petition Under Section 97 Barred Consideration of Improperly Received Votes in Favour of Election Petitioner Who Claimed Seat, Affirming High Court's Declaration of Election Petitioner as Elected....

The appeal arose out of an election held in March 1971 to the Tamil Nadu Legislative Assembly from Melur (North) constituency in Madurai district. The appellant, P. Malaichami, was declared elected by...

Supreme Court

Supreme Court Upholds Workers in Bombay Industrial Disputes Act Canteen Employee Dispute — Statutory Canteen Workers Deemed Employees of Factory Owner. Statutory obligation under Section 46 of the Factories Act, 1948 and extended definitions under Sections 3(13) and 3(14) of the Bombay Industrial Relations Act, 1946 after 1962 Gujarat amendment made canteen workers employed by a cooperative society employees of the factory owner for wage claims....

The Supreme Court addressed an industrial dispute arising from the statutory obligation of a textile mill to maintain a canteen under Section 46 of the Factories Act, 1948. The appellant mill, instead...

Supreme Court

Supreme Court Upholds Revenue in Income-tax Registration Matter Concerning Minor as Full Partner. Partnership Deed with Minor as Full Partner Made Partnership Void Under Section 30 of Indian Partnership Act, 1932, and Applications for Registration and Renewal Under Section 26A of Income-tax Act, 1922 Failed to Comply with Rules 2 and 3 and Form Column 6....

The appeals arose from the refusal of registration to a partnership firm under Section 26A of the Indian Income-tax Act, 1922 for assessment years 1956-57 to 1961-62. The assessee firm, Sri Ramamohan ...

Supreme Court

Supreme Court Upholds Assessee in Income Tax Dispute Concerning Fictional Profits from Transfer of Shares to Subsidiary. An assessee may arrange affairs to minimise tax burden and cannot be taxed on profit it could have but did not earn under Indian Income-tax Act, 1922....

The dispute concerned the assessment year 1947-48, relevant accounting year being financial year 1946-47. The assessee company, Calcutta Discount Co., Ltd., floated a subsidiary company named Messrs. ...

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Supreme Court

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Supreme Court Allows Employer's Appeal in Industrial Disputes Act Case Concerning Change of Holiday for Kali Puja. Alteration of Holiday Date at Request of Majority Workmen Did Not Amount to Change in Conditions of Service Under Section 9A of Industrial Disputes Act, 1947....

Supreme Court Upholds Sales Tax Commissioner in Best Judgment Reassessment Case. Escaped Turnover Estimate Based on Unrecorded 19-Day Bill Book Was Valid as Assessment Not Arbitrary and Had Nexus with Discovered Facts....

Supreme Court Upholds Assessee in Income Tax Dispute Concerning Fictional Profits from Transfer of Shares to Subsidiary. An assessee may arrange affairs to minimise tax burden and cannot be taxed on profit it could have but did not earn under Indian Income-tax Act, 1922....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Allows Assessee in GST Limitation Case by Setting Aside Show Cause Notice fo...

Supreme Court Allows Criminal Appeal Against Acquittal in Dowry Harassment Death Case, Res...

Supreme Court Restores Criminal Appeal Against Acquittal After High Court Dismissed It as ...

Supreme Court Upholds Election Petitioner in Representation of People Act, 1951 Matter on ...

Supreme Court Quashes Domestic Violence Proceedings Against Husband Based on Prior Settlem...