The dispute arose under the Income-tax Act, 1922 regarding the scope of double taxation relief under section 49-D. The assessee, a resident in India, carried on business in Malaya and owned rubber pla...
The appeal by special leave arose from a judgment of the Allahabad High Court which dismissed a writ petition challenging an order of requisition under Section 3 of the U.P. (Temporary) Accommodation ...
The Supreme Court considered an appeal by special leave from a judgment of the Calcutta High Court in an income tax reference. The assessee, a private limited company dealing in furniture and also act...
The dispute arose from sales tax reassessment proceedings under Section 21 of the U.P. Sales Tax Act for the assessment year 1957-58. The respondent, M/s Bhagwan Industries (P) Ltd., Lucknow, carried ...
The dispute concerned sales tax assessments on an oil company under the Madras General Sales Tax Act, 1959, for the assessment year 1964-65. The respondent, a public limited oil company, operated a ca...
The dispute arose among three former partners of a hosiery business in Ludhiana conducted under the name Jain Bodh Hosiery. The partnership was dissolved on 31 March 1959, and under the deed of dissol...
By way of civil appeal by special leave, the Supreme Court considered whether a private company that had taken an assignment of business and possession from a sub-tenant before 1959 could claim the pr...
The dispute arose from a 1944 agreement between a clearing agent firm and the undivided Province of Punjab for sale and purchase of foodgrains on commission. During May and June 1947, the firm receive...
The Supreme Court of India dismissed two civil appeals filed by the State of Mysore against a common judgment of the Mysore High Court which had allowed two writ petitions challenging three State Gove...
The dispute arose under the United Provinces Sales Tax Act, 1948, as amended by the Uttar Pradesh Sales Tax Act (Amendment and Validation) Act, 1970. The appellants were dealers in foodgrains includin...
