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Supreme Court Dismisses Assessee's Appeal in Income Tax Case Regarding Taxation of Forest Tree Sale Proceeds. Proceeds from 'Clear Felling' of Spontaneous Growth Trees Leaving Stumps for Regeneration Held to be Revenue Receipt under the Income Tax Act, 1922....

The Supreme Court of India addressed the taxability of proceeds from the sale of forest trees under a 'clear felling' agreement. The assessee's father received Rs. 75,000 from a contract allowing the ...

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Supreme Court Dismisses Landlord’s Appeal in Eviction Suit; Second Notice Waived First Notice Under Section 113 Transfer of Property Act. Landlord’s Subsequent Notice Treating Tenancy as Subsisting and Claiming Rent After Expiry of First Notice Constituted Waiver, Precluding Eviction Solely on Grounds in First Notice....

In this civil appeal by special leave, the Supreme Court examined whether a landlord’s first notice terminating tenancy for default in rent was waived by his subsequent conduct, specifically the iss...

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Supreme Court Dismisses Appeal by Leaseholders in Estates Abolition Case — Compensation Based on Reduced Rent, Not Ryotwari Assessment. Leaseholders Not Entitled to Interest on Withheld Rent Under Interest Act, 1839, as Government Not a Debtor....

The dispute arose out of the abolition of an impartible estate under the Andhra Pradesh (Andhra Area) Estates (Abolition and Conversion into Ryotwari) Act, 1948. The appellants were transferees of lea...

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Supreme Court Quashes Chief Settlement Commissioner's Order Cancelling Allotment of Land Due to Absence of Finding of Fraud. Mandatory Condition under Section 24(2) of Displaced Persons (Compensation and Rehabilitation) Act, 1954 Not Satisfied....

The Supreme Court allowed an appeal by Estates Development Ltd. against the Union of India and others, concerning the cancellation of an allotment of land under the Displaced Persons (Compensation and...

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Supreme Court Quashes Fresh Detention Order Under Preventive Detention Act as Violative of Section 13(2) — Fresh Facts Must Arise After Expiry. Additional Ground of Maintaining Links While in Custody Did Not Constitute Fresh Facts After Expiry of Previous Detention Order....

The case involved a habeas corpus petition under Article 32 of the Constitution challenging the detention of Kshetra Gogoi under the Preventive Detention Act, 1950. The petitioner was initially arrest...

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Supreme Court Upholds Validity of Adoption by Hindu Widow with Majority Consent of Male Sapindas. Consent of a Female Sapinda, Even if Nearest in Degree, Not Required as She is Incompetent to Advise Due to Her Own Legal Incapacity under Hindu Law....

The appeal arose from a partition suit where the appellants, as successors-in-interest of one Kothandaraman, claimed a share in joint Hindu family property. Kothandaraman died in 1943, leaving his wid...

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Supreme Court Allows Appeal in Specific Performance Suit Regarding Land Sale Agreement; Recital of Advance Payment Is Prima Facie Evidence; Addition of Encumbrance Clause Not Material Alteration...

The dispute arose out of an agreement to sell land situated in Kugallur village. The appellant (plaintiff) agreed to purchase the land from the respondents (defendants) for Rs.12,000 on 4 July 1956. A...

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Supreme Court Considers Whether a Bond Executed by a Company Director Constituted a Contract of Guarantee or Indemnity Under Section 126 of the Indian Contract Act, 1872. The Court Also Examined the Binding Nature of a Scheme of Composition Sanctioned Under Section 391 of the Companies Act, 1956 on Dissenting Creditors....

The case involved a cash-credit account opened by the first respondent company with the appellant bank. On June 7, 1953, the company executed a promissory note, a deed of hypothecation, and a letter o...

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Supreme Court Dismisses Appeal in Will Interpretation Case; Bequest to Unborn Sons Held Void Under Hindu Law. Bequest to Sons Born After Testator's Death Fails Under Tagore v. Tagore Doctrine; Life Estate to Brother Upheld, Daughters' Contingent Bequest Not Effective....

The dispute arose from a will jointly executed on May 9, 1946 by two Hindu brothers, Krishnan Nadar and Raman Nadar, concerning the assets of Krishnan Nadar. Both were Nadars from Travancore. Krishnan...