Supreme Court

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Supreme Court Dismisses Appeal Against Order of Trial Court in Temporary Injunction Matter on Grounds of No Prima Facie Case. Order Dismissing Application Under Order 39 Rule 2 of Code of Civil Procedure, 1908 is Appealable Under Order 43 Rule 1, but Discretion Not Interfered With Under Article 136 of the Constitution....

The appellants, Firm Ishardas Devi Chand and its partners, claimed to be tenants of the respondent, R. B. Parkash Chand, in respect of premises in Amritsar. They filed a suit for permanent injunction ...

Supreme Court

Supreme Court Allows Bank's Appeal in Evacuee Property Dispute, Holding Joint Family Firm Not Exempt from Vesting. Cash Deposit of Hindu Joint Family Firm Held to Be Evacuee Property, Vested in Pakistan Custodian, Extinguishing Bank's Liability under Private International Law....

The dispute arose from a cash credit account maintained by M/s. Ghamandi Ram Gurbax Rai, a joint Hindu family firm, with the Imperial Bank of India in Bhawalpur (now in Pakistan) before the partition ...

Supreme Court

Supreme Court Dismisses Appeal Against Quashing of Dismissal Order in Police Departmental Inquiry Case; Non-compliance with Punjab Police Rules, 1934, Rule 16.38 Sanction Requirement Vitiates Inquiry. The Court found that the inquiry officer failed to properly obtain sanction of the District Magistrate as mandated by sub-rules (1) and (2) of Rule 16.38, rendering the subsequent departmental inquiry and dismissal order invalid....

The case concerned a service matter arising from the dismissal of an Assistant Sub-Inspector of Police (the respondent) after a departmental inquiry. He had been recruited as a constable in undivided ...

Supreme Court

Supreme Court Upholds Assessment of Profit from Land Transaction as Adventure in Nature of Trade. Single Transaction of Purchase and Subdivision of Estate into Plots with Resale Held to Constitute Business Profit Under Section 34(1)(a) of Income-tax Act, 1922....

The assessee, P. M. Mohammad Meerakhan, entered into an agreement on 15th August 1955 to purchase 477.71 acres of land called Kuttikal Estate for Rs. 6 lakhs, paying an advance of Rs. 11,000. The agre...

Supreme Court

Supreme Court Upholds Revenue's Tax Assessment of Contract Transfer Consideration. Transfer of Benefit of Purchase Contract for Parachutes Held to be Venture in the Nature of Trade, Amount Received Taxable as Revenue Receipt....

The appeal before the Supreme Court of India arose from a reference under the Income-tax Act, 1922, concerning the assessment year 1947-48. The appellant, M.R. Goyel, proprietor of M/s Milkhram Bros.,...

Supreme Court

Supreme Court Dismisses Revenue Appeal in Sales Tax Case — Taxpayer Not a 'Dealer' for Selling Spontaneous Forest Trees. Owner of Private Forest Who Merely Sells Trees of Spontaneous Growth Without Production Effort Does Not Fall Within Definition of 'Dealer' Under Section 2(viii) of Kerala General Sales Tax Act, 1963....

The dispute arose under the Kerala General Sales Tax Act, 1963, concerning the levy of sales tax on the sale of trees of spontaneous growth from a private forest. The respondent, a plantation company,...

Supreme Court

Supreme Court Dismisses Election Appeal; Upholds Rejection of Nomination for Non-Compliance with Oath Requirement Under Section 51(a) of Jammu and Kashmir Constitution. Filing of a Pre-Signed Oath Form Without Making Oath Before Authorised Officer Does Not Satisfy the Mandate of the Provision, Rendering Nomination Invalid....

The appeal arose from an election petition filed by a voter under the Jammu and Kashmir Representation of the People Act, 1957, challenging the election of Jagat Ram Aryan to the Jammu and Kashmir Leg...

Supreme Court

Supreme Court Sets Aside High Court Order and Remands Case for Determination of Reassessment Conditions Under Income Tax Act. The Court Found That the High Court Had Not Examined Whether Income Escaped Assessment Due to Assessee's Failure to Disclose Fully and Truly All Material Facts as Required Under Section 34(1)(a) of the Income Tax Act, 1922....

Background: The case arose from a challenge to reassessment notices issued under the Income Tax Act, 1961, by Modi Spinning & Weaving Mills Co. Ltd. against the Income Tax Officer, Special Investigati...

Supreme Court

Supreme Court Upholds Preventive Detention Under Jammu and Kashmir Act, 1964, Finding No Mala Fides in Revocation and Fresh Order; Declares Solitary Confinement of Detenu Illegal. Court Holds that Section 13A Allows Detention for Six Months Without Advisory Board Reference and Withholding of Facts Under Section 8(2) Does Not Render Grounds Vague....

The petitioner, detained under the Jammu and Kashmir Preventive Detention Act, 1964, challenged the legality of his detention through a habeas corpus petition before the Supreme Court. The initial det...

Supreme Court

Supreme Court Dismisses Appeal in Specific Performance Suit — No Concluded Contract Found. Acceptance of Offer Through Plaint Filed in Another Suit Not Valid Under Indian Contract Act, 1872....

The case arose from a dispute over the assignment of leasehold rights for mining iron and manganese ores. The defendant, B. K. Narayan Singh, had entered into a contract on August 3, 1957, to sell 40,...

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Supreme Court

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Supreme Court Allows Bank's Appeal in Evacuee Property Dispute, Holding Joint Family Firm Not Exempt from Vesting. Cash Deposit of Hindu Joint Family Firm Held to Be Evacuee Property, Vested in Pakistan Custodian, Extinguishing Bank's Liability under Private International Law....

Supreme Court Upholds Assessment of Profit from Land Transaction as Adventure in Nature of Trade. Single Transaction of Purchase and Subdivision of Estate into Plots with Resale Held to Constitute Business Profit Under Section 34(1)(a) of Income-tax Act, 1922....

Supreme Court Upholds Revenue's Tax Assessment of Contract Transfer Consideration. Transfer of Benefit of Purchase Contract for Parachutes Held to be Venture in the Nature of Trade, Amount Received Taxable as Revenue Receipt....

Supreme Court Dismisses Appeal in Specific Performance Suit — No Concluded Contract Found. Acceptance of Offer Through Plaint Filed in Another Suit Not Valid Under Indian Contract Act, 1872....

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...