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Supreme Court Dismisses Assessee in Income Tax Act, 1922 Deduction Case. Payment Made Due to Statutory Default in Deducting Tax at Source from Foreign Collaborator's Fees Not Deductible as Business Expenditure or Bad Debt Under Sections 10(2)(xi) and 10(2)(xv) of Income Tax Act, 1922....

The Supreme Court dismissed an appeal by special leave filed by an Indian aluminium manufacturing company against a judgment of the Calcutta High Court, which had answered in the negative a reference ...

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Supreme Court Upholds High Court's Finding that Dismissal for Default Does Not Operate as Res Judicata in Land Acquisition Compensation Dispute. Earlier Decision Requiring Hearing and Final Decision on Merits to Bar Subsequent Claim Under Land Acquisition Act, 1894, Sections 4 and 6....

The dispute concerned compensation for two plots of land acquired under the Land Acquisition Act, 1894, in Asansol. The appellants were the legal representatives of Kashi Nath Dawn, who claimed title ...

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Supreme Court Dismisses Appeals in Pronote Suits and Upholds Admissibility of Income-Tax Assessment Orders Produced by Assessee. Confidentiality Bar Under Section 54 of Income-tax Act, 1922 Does Not Prevent Assessee or Representative-in-Interest from Tendered Assessment Order in Civil Proceedings....

The matter arose from five civil suits filed on the foot of five different pronotes against certain defendants, including members of a trading family, to recover amounts due from the partnership firm ...

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Supreme Court Dismisses Appeal of Divisional Forest Officer in Forest Produce Recovery Case Due to Non-Applicability of Rule 10. Rule 10 Under Assam Forest Regulation VII of 1891 Merely Regulates Grant of Leases and Does Not Create Monetary Liability for Breach of Tender Obligations....

The dispute arose from a tender process for monopoly rights to quarry stone from certain areas including Harengi Stone Quarry Mahal in Assam. The Divisional Forest Officer, Kamrup Division, invited te...

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Supreme Court Allows Appellant in Execution Appeal Due to Non-Abatement Under Order 41 Rule 4 CPC. Joint Decree-Holder's Appeal Could Proceed Despite Death of Respondent Joint Decree-Holder as Appellate Court Retained Power to Vary Decree on Common Ground....

The dispute arose from a rent decree passed in favour of three joint decree-holders, Mahabir Prasad, his mother Gunwanti Devi, and his wife Saroj Devi, against certain lessees. The trial court decreed...

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Supreme Court Upholds State in Assam Land Revenue Premium Fixation for Special Cultivation Tea Garden. Rule 40 Under Assam Land Revenue Regulations Allows State to Fix Premium for Individual Tea Garden as Locality Based on Commercial Value....

The dispute arose from the settlement of a tea garden by the State of Assam for special cultivation of tea. Rameshwar Agarwala, the respondent, applied to the Deputy Commissioner, Lakhimpur, on Octobe...

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Supreme Court Upholds Arbitral Award in Dispute over Sale of U.S. Surplus War Materials. Misconstruction of Contract and Error on Face of Award Claims Rejected as Umpire's Findings Bind Parties Absent Incorporation of Documents into Award Under Section 30 of Arbitration Act, 1940....

The dispute arose from the sale of United States surplus war materials, consisting of vehicles and other stores, by the Director General of Disposals to the appellant company through correspondence an...

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Supreme Court Upholds High Court Order Refusing to Name Editor in Corrupt Practice Proceeding Under Representation of the People Act, 1951. Presumption Under Section 7 of Press and Registration of Books Act, 1867 Held Rebuttable, Quasi-Criminal Proceeding Requires Proof of Knowledge....

This appeal arose from election petition proceedings under the Representation of the People Act, 1951. Kamal Narain Sharma challenged the election of D. P. Mishra on grounds of corrupt practice under ...