Supreme Court

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Supreme Court Dismisses Revenue's Appeals on Interpretation of 'Assessed' in Section 18A(3) of Indian Income-tax Act, 1922. The Court Holds That Provisionally Assessed Persons Are Not 'Hitherto Not Assessed' and Not Liable for Failure to File Advance Tax Estimates Under Section 18A(3), Upholding High Court's Quashing of Penalty and Interest Orders....

The case arose from demands of interest and penalty made by the Income Tax Officer, Kanpur against four partners—Mani Ram, Jagmohan, Kishandas, and Bhagirathmal—of the firm Shri Kishan Das, Dhanku...

Supreme Court

Supreme Court Upholds Industrial Tribunal’s Refusal to Approve Dismissal in Bank Employee’s Case — Findings of Domestic Enquiry Found Perverse. Held that under section 33(2)(b) of the Industrial Disputes Act, 1947, a Tribunal can disregard enquiry findings not based on any legal evidence, applying the perversity test from Bangalore Woollen Mills and other precedents....

The case arose from the dismissal of Prakash Chand Jain, an employee of the Central Bank of India Ltd., after a domestic enquiry found him guilty of misconduct. The employee was charged with failing t...

Supreme Court

Supreme Court Upholds Assessee's Exclusion of Sale Proceeds from Turnover in Central Sales Tax Case. Isolated Sale of Discarded Fixed Assets Not Considered Part of Dealer's Business Activity Under Section 2(b) of Central Sales Tax Act, 1956....

The dispute arose out of assessment proceedings under the Madras General Sales Tax Act, 1959, read with the Central Sales Tax Act, 1956, concerning the liability of M/s. K.C.P. Ltd. to pay sales tax o...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Reassessment Validity Dispute. Notice Under Section 34/148 Not Invalidated by Preamble Error or Pending Return....

The appellant was assessed to income tax for assessment years 1945-46 and 1946-47 under Section 23(3) of the Income-tax Act, 1922. On June 24, 1959, the Income-tax Officer, Sagar, issued a notice unde...

Supreme Court

Supreme Court Upholds Medical Practitioner in Sales Tax Dispute Over Dispensing Medicines. The Supreme Court held that mixing drugs as per prescription does not constitute manufacture under U.P. Sales Tax notification, exempting the doctor from single-point tax....

The dispute arose under the U.P. Sales Tax Act, 1948, concerning the levy of single-point tax on medicines dispensed by a medical practitioner. The respondent, Dr. Sukh Deo, practiced medicine in Utta...

Supreme Court

Supreme Court Quashes Detention of Karta in Tax Recovery, Holds Manager Not Assessee for HUF Defaults. Ruling Clarifies that Under Section 222 of the Income Tax Act, 1961, Arrest and Detention Can Only Be Against the Defaulter Assessee, and the Karta of a Hindu Undivided Family is Not Deemed the Assessee Merely by Virtue of Representation....

Background: The case involves a writ petition under Article 32 of the Constitution filed by the karta of a Hindu undivided family challenging his arrest and detention by the Tax Recovery Officer, Hyde...

Supreme Court

Supreme Court Upholds High Court Decision That Nasik Math Not Registerable Under Bombay Public Trusts Act Due to Lack of Public Worship. Definition of 'Math' Under Section 2(9) Requires Religious Instruction and Spiritual Service, Which Were Absent in the Nasik Branch....

The case concerned the applicability of the Bombay Public Trusts Act, 1950 to a branch Math of the Shringeri Math situated at Nasik. The Assistant Charity Commissioner, Bombay, held an enquiry under s...

Supreme Court

Supreme Court Allows Creditor’s Appeal Against Direction to Exhaust Remedies Against Principal Before Proceeding Against Surety. Direction Under Order XX Rule 11(1) CPC Set Aside as Contrary to Law on Guarantees and Lacking Specific Reasons....

The appellant, Bank of Bihar Ltd., lent money to the first respondent, Damodar Prasad, on the guarantee of the second respondent. The bank filed a suit for recovery of the amount due and obtained a de...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Dispute Over Commission Paid to General Manager. Expenditure disallowed as excess over reasonable remuneration was not laid out wholly for business purposes under Section 10(2)(xv) of the Income-tax Act, 1922....

This appeal arose from an income-tax assessment where the assessee, a woollen manufacturer, had appointed one V as General Manager. The terms of appointment included a fixed salary, car allowance, and...

Supreme Court

Supreme Court Allows Appeal in Section 80 CPC Notice Validity Dispute, Reversing High Court's Finding of Invalidity. Proprietor Who Sent Notice Under Trade Name and Filed Suit Personally Held Compliant as Notice Read as Whole Revealed Proprietor's Identity and Object of Section Fulfilled....

The appeal arose from a suit for compensation for lost goods filed by a sole proprietor against the railways. The appellant, carrying on business under the trade name M/s. Raghunath Dass Mulkhraj, sen...

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Supreme Court

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Supreme Court Upholds Assessee's Exclusion of Sale Proceeds from Turnover in Central Sales Tax Case. Isolated Sale of Discarded Fixed Assets Not Considered Part of Dealer's Business Activity Under Section 2(b) of Central Sales Tax Act, 1956....

Supreme Court Dismisses Assessee's Appeal in Income Tax Reassessment Validity Dispute. Notice Under Section 34/148 Not Invalidated by Preamble Error or Pending Return....

Supreme Court Upholds Medical Practitioner in Sales Tax Dispute Over Dispensing Medicines. The Supreme Court held that mixing drugs as per prescription does not constitute manufacture under U.P. Sales Tax notification, exempting the doctor from single-point tax....

Supreme Court Upholds High Court Decision That Nasik Math Not Registerable Under Bombay Public Trusts Act Due to Lack of Public Worship. Definition of 'Math' Under Section 2(9) Requires Religious Instruction and Spiritual Service, Which Were Absent in the Nasik Branch....

Supreme Court Allows Creditor’s Appeal Against Direction to Exhaust Remedies Against Principal Before Proceeding Against Surety. Direction Under Order XX Rule 11(1) CPC Set Aside as Contrary to Law on Guarantees and Lacking Specific Reasons....

Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Dispute Over Commission Paid to General Manager. Expenditure disallowed as excess over reasonable remuneration was not laid out wholly for business purposes under Section 10(2)(xv) of the Income-tax Act, 1922....

Supreme Court Allows Appeal in Section 80 CPC Notice Validity Dispute, Reversing High Court's Finding of Invalidity. Proprietor Who Sent Notice Under Trade Name and Filed Suit Personally Held Compliant as Notice Read as Whole Revealed Proprietor's Identity and Object of Section Fulfilled....

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...