The Supreme Court of India considered whether a trustee assessee was entitled to deduct compound interest paid on a capital charge under Section 9(1)(iv) of the Indian Income-tax Act, 1922. The disput...
In this civil appeal, the Supreme Court examined whether a separate suit for recovery of possession was barred by Section 47 of the Code of Civil Procedure, 1908, and whether the plaint property veste...
The appeal arose from a reference under Section 10 of the Estate Duty Act, 1953, concerning the estate of Ramaiah Gounder, who died on May 5, 1957. The deceased had been a partner in a firm, N. Desai ...
The appellant ran an octroi clearing agency at Mulund Check-Post in Maharashtra and handled transactions for Montgomery Transport Company. A truck carrying a machine for Imperial Tobacco Company arriv...
The dispute concerned the liability of the Union of India, as owner of the Eastern Railway, to pay municipal taxes on 32 blocks of railway buildings situated within the Sahibganj Municipality in Bihar...
The Supreme Court of India considered whether groundnut qualified as 'oilseed' for the levy of purchase tax under the U.P. Sales Tax Act, 1948. The appellant, Avadh Sugar Mills Ltd., a manufacturer of...
The appeal arose from a criminal prosecution under Section 9 of the Punjab Security of State Act, 1953. The appellant had been charged with making a speech at a public meeting of Defence Department em...
The dispute arose from income tax assessments for assessment years 1957-58 to 1960-61 concerning the inclusion of income from house properties transferred by the respondent assessee, the holder of an ...
The Supreme Court of India heard an appeal by certificate against a judgment of the Allahabad High Court in a civil suit for recovery of agricultural income tax. The respondent State of Uttar Pradesh ...
This appeal by special leave arose from a partition suit filed by Kaliamma, daughter of Ayyappan Mathevan Pillai of the Krishnanvaka community, against Janardhanan Pillai, her half-brother, and others...
