Supreme Court

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Supreme Court Dismisses Revenue Appeal in Income Tax Rebate Dispute Under Finance Act, 1959. Unabsorbed Reduction in Rebate from Assessment Year 1957-58 Could Not Be Set Off Against Rebate for Assessment Year 1959-60 When Assessee Had No Super-Tax Liability in 1958-59, as Second Proviso to Paragraph D of Part II of First Schedule to Finance Act, 1959 Only Permits Set-Off of Unabsorbed Reduction from Previous Assessment Year 1958-59....

The Supreme Court heard an appeal by certificate from the Calcutta High Court in a reference under section 66(1) of the Indian Income-tax Act, 1922. The dispute concerned the carry forward and set-off...

Supreme Court

Supreme Court Partly Allows Assessee in Income Tax AOP Status Dispute; Volition Essential for Association of Persons. Joint Shareholding and Dividend Receipt Alone Do Not Prove AOP; Admission in Returns Binds Earlier Years Under Section 3 of Indian Income-tax Act, 1922....

The appeals by certificate before the Supreme Court arose from a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessees were four grandsons of one Sinnamani Nadar, who had exe...

Supreme Court

Supreme Court Upholds High Court's Writ of Mandamus Directing Board of Revenue to Entertain Revision Petitions Under Section 34(1) of Madras General Sales Tax Act, 1959. Time-Barred Second Appeals Dismissed on Limitation Did Not Bar Board's Suo Motu Revisional Jurisdiction; 'Subject of an Appeal' Construed as Subject of an Effective Appeal....

The Supreme Court dismissed two civil appeals filed by the Board of Revenue, Madras, against the Madras High Court's order issuing a writ of mandamus directing the Board to entertain and decide revisi...

Supreme Court

Supreme Court Upholds Revenue's Assessment of Assessee as Resident but Not Ordinarily Resident in Income-tax Act Matter, Holding Remittance of Rs. 2 Lakhs from Burma Taxable as Accrued Profits. The Court Relied on Assessee's Failure to Prove Occasional or Casual Visit Under Section 4A(a)(iii) and Failure to Produce Account Books to Discharge Burden that Remittance Was Not Business Income....

The dispute arose from the income tax assessment of an assessee for the assessment year 1948-49, relevant accounting year being calendar year 1947. The assessee, originally from Baroda, had migrated t...

Supreme Court

Supreme Court Upholds Conviction of Appellant in Corruption Case Despite Challenge to Investigation Jurisdiction. Delhi Special Police Establishment Act, 1946 Is Permissive and Does Not Exclude Regular Police Investigation Under Prevention of Corruption Act, 1947 for Central Government Employee....

The appeal arose from a conviction for bribery and corruption. The appellant, A. C. Sharma, was a dealing clerk in the Labour Office, Delhi, in April 1965. He was tried by the Special Judge, Delhi, an...

Supreme Court

Supreme Court Allows Appeal in Criminal Case Concerning Forgery and Conspiracy — Conviction Set Aside Due to Denial of Hearing on Application Under Section 561-A CrPC and Lack of Corroboration of Accomplice Testimony. Conviction Under Section 467 IPC and Section 120B IPC Could Not Stand as the Sole Evidence of the Approver Was Uncorroborated and There Was No Direct Independent Evidence of Conspiracy....

The Supreme Court of India heard a criminal appeal by special leave against the conviction of the appellant for offences of forgery and criminal conspiracy under the Indian Penal Code, 1860. The appel...

Supreme Court

Supreme Court Upholds Landlords in Delhi Rent Control Act Dispute Over Unauthorized Commercial Use; No Estoppel Against Statute and Lease Not Void. Section 14(1) Clauses (c) and (k) Distinguished; Controller Directed to Consider Section 14(11) Alternatives Before Ordering Eviction....

The dispute arose from eviction proceedings initiated by landlords of two houses in Karol Bagh, Delhi, against tenants under Section 14 of Delhi Rent Control Act, 1958. The houses were built on land l...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Penalty Case — Holds Penalty under Section 271(1)(a)(i) Calculated on Tax Payable Not Tax Assessed. The Court ruled that 'the amount of tax, if any, payable by him' refers to tax payable under demand notice under Section 156 of Income Tax Act, 1961, and not tax assessed under Section 143, thereby requiring deduction of provisional assessment payment....

The dispute arose from an income tax penalty imposed on an assessee for failing to furnish its return within the time allowed for the assessment year 1960-61. The assessee, a private limited company, ...

Supreme Court

Supreme Court Upholds Enforcement Directorate Summons to Accused in Foreign Exchange Regulation Act Case. Person Named in FIR Held Accused Under Article 20(3) but Not Exempt from Appearing or Answering Non-Incriminating Questions....

The case arose from two writ petitions filed under Article 32 of the Constitution challenging summons issued under Section 19F of the Foreign Exchange Regulation Act, 1947 by the Deputy Director, Enfo...

Supreme Court

Supreme Court Allows Writ Petitioner in U.P. Co-operative Societies Act, 1965 Case — Quashes Deputy Registrar's Orders Removing Directors. Delegates Not Disqualified as Dues for Supplies Were Commercial Debts, Not Loans, and Resolutions Valid as Chairman Appointed Director to Record Minutes Due to Secretary's Willful Absence Under Section 188....

The dispute arose from orders passed by the Deputy Registrar, Co-operative Societies, Meerut, removing the petitioner and two other delegates from the Board of Directors of the District Co-operative F...

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Supreme Court

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Supreme Court Partly Allows Assessee in Income Tax AOP Status Dispute; Volition Essential for Association of Persons. Joint Shareholding and Dividend Receipt Alone Do Not Prove AOP; Admission in Returns Binds Earlier Years Under Section 3 of Indian Income-tax Act, 1922....

Supreme Court Upholds Conviction of Appellant in Corruption Case Despite Challenge to Investigation Jurisdiction. Delhi Special Police Establishment Act, 1946 Is Permissive and Does Not Exclude Regular Police Investigation Under Prevention of Corruption Act, 1947 for Central Government Employee....

Supreme Court Upholds Landlords in Delhi Rent Control Act Dispute Over Unauthorized Commercial Use; No Estoppel Against Statute and Lease Not Void. Section 14(1) Clauses (c) and (k) Distinguished; Controller Directed to Consider Section 14(11) Alternatives Before Ordering Eviction....

Supreme Court Upholds Enforcement Directorate Summons to Accused in Foreign Exchange Regulation Act Case. Person Named in FIR Held Accused Under Article 20(3) but Not Exempt from Appearing or Answering Non-Incriminating Questions....

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...