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Supreme Court Upholds Assessee in Income Tax Case on Remuneration of Karta as Managing Partner. Remuneration Paid for Personal Qualifications Not Assessable as Hindu Undivided Family Income Under Indian Income-tax Act, 1922....

The dispute concerned the tax treatment of remuneration received by the karta of a Hindu Undivided Family (HUF) as managing partner of two firms in which the HUF had invested funds. The HUF was the as...

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Supreme Court Dismisses Landlord's Appeal Against Composite Assessment Under Bombay Municipal Corporation Act, 1888. Primary Liability for Property Tax on Land and Building Rests on Landlord as Lessor Under Section 146(2)....

The appellant, National & Grindlays Bank Ltd., owned a plot of land in the Malad area of Greater Bombay, which it had leased on a monthly basis. The lessee constructed a house on the land at his own c...

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Supreme Court Upholds Respondent's Appeal in Sales Tax Classification: Contract for Providing and Fixing Steel Windows Held as Service Contract, Not Taxable as Sale of Goods. The Main Object Test, Gathered from Terms, Circumstances, and Trade Custom, Dictates that the Transaction Was Primarily for Rendering Service....

The dispute arose under sales tax law in Rajasthan. The respondent, M/s. Man Industrial Corporation Ltd., was a fabricator of steel windows. It submitted a tender to the State for 'providing and fixin...

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Supreme Court Allows Appeal Against Madras High Court Decision on Validity of Security Bond and Priority in Rateable Distribution. Charge Created by Security Bond Held Valid Despite Lack of Attestation; Decree Holder Entitled to Priority Under Section 73(1) Proviso (c) Code of Civil Procedure....

The appellant (M. L. Abdul Jabhar Sahib) instituted C.S. No. 56 of 1953 on the Original Side of the Madras High Court against Hajee Ahmed Batcha for recovery of monies due on two promissory notes. As ...

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Supreme Court Dismisses Election Appeal in Representation of the People Act Case Regarding Compliance with Oath Requirement Under Article 173(a) of Constitution. Making of Oath or Affirmation Before Returning Officer in One Constituency Held Sufficient to Qualify Candidate for Election from Another Constituency, Corrupt Practice Allegations Not Proved....

The case arose from an election petition filed by the first appellant, a candidate for the Mysore Legislative Assembly from Shiggaon constituency, and a voter, challenging the election of the first re...

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Supreme Court Upholds Removal of Railway Employee in Disciplinary Proceedings Under Article 311 of Constitution of India. Direction by General Manager Prohibiting Meetings on Railway Premises Held Not Violative of Article 19(1)(a), (b) and (c) of Constitution of India as There is No Fundamental Right to Hold Meetings in Government Premises....

The case involved a permanent employee of the Northern Railway, Niranjan Singh, who was a trade union worker. He was charged with two acts of misconduct: compelling the shutdown of an air compressor d...

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Supreme Court Allows Assessee's Claim for Carry Forward and Set Off of Cloth Business Losses under Section 24(2) of Income-tax Act, 1922. Business in Cloth and General Section Held to Be Same Business Based on Inter-lacing of Funds, Common Management, and Unity of Control, Overriding Income Tax Officer's Disallowance....

The case involved appeals by the assessee, a private limited company, against the judgment of the Calcutta High Court which had answered a reference question against the assessee, denying carry forwar...

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Supreme Court Dismisses Building Contractors' Appeals Against Purchase Tax Assessment Under M.P. Sales Tax Act. Notice Period Directory, Contractors Held 'Dealers', and Consumption of Materials in Construction Attracts Purchase Tax Under Section 7....

The appellants, a firm of building contractors registered as dealers under the Madhya Pradesh General Sales Tax Act, 1958, purchased taxable building materials during two accounting periods in 1961 an...

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Supreme Court Upholds Mortgage and Inadmissibility of Unregistered Sale Deed but Sets Aside High Court's Additional Relief to Non-Appealing Plaintiff. Unregistered sale deed held inadmissible under Section 54 of Transfer of Property Act read with Section 49 of Registration Act; High Court cannot grant further relief to plaintiff who did not file appeal....

This appeal arose from a suit for redemption of a possessory mortgage filed by the plaintiff, who purchased the equity of redemption from the heir of the original mortgagor. The original mortgagor had...