The dispute arose from the reassessment of escaped turnover under the Travancore-Cochin General Sales Tax Rules, 1950. A dealer (respondent) was assessed for the year 1962-63, but the Sales Tax Office...
The dispute concerned a claim for pre-emption of agricultural land sold by a widow to the appellants. The respondent, a daughter of the deceased landowner from another wife, sought to exercise her rig...
The case arose from wealth tax assessments of Tungabhadra Industries Ltd. for the years 1957-58, 1958-59, and 1959-60 under the Wealth Tax Act, 1957. The Wealth Tax Officer determined the net wealth o...
The dispute arose from an agreement to sell properties entered into in June 1948 between the appellant and the first respondent. After payment of consideration, disputes regarding completion of sale w...
The case involved a tax dispute regarding the treatment of arrear dividends received by the respondent, India Discount Co. Ltd., a dealer in shares and securities. The assessee purchased certain share...
The assessee, Star Company Limited, was a public limited company engaged in the business of dealing in shares and securities. During the assessment year 1954-55, it claimed a loss of Rs. 1,11,816 on t...
The case involved two sets of assessees who owned or purchased tea estates in Assam and were subjected to agricultural income-tax assessments for several assessment years. The first set consisted of t...
Hindustan Steel Ltd., a Government of India undertaking incorporated under the Indian Companies Act, 1913, was erecting factory buildings, residential colonies, and ancillary works between 1954 and 19...
The petitioner, Shyamal Chakraborty, was arrested and detained under Section 3(2) of the Preventive Detention Act, 1950, by an order of the Commissioner of Police, Calcutta, on the ground that his act...
The appellant, a firm of dealers in pulses at Vijayawada, carried on business of sending pulses to other States by rail during the assessment year 1949-50. The total turnover was Rs. 17,05,144-2-2, of...
