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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...

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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 Acquits Trustee Under Bombay Public Trusts Act Due to Lack of Power to Call for Information. Request for Information About Constructions Not a 'Report' or 'Statement' Under Section 37(1)(c), Hence No Offence Under Section 67....

This appeal by the State of Gujarat arose from an acquittal by the High Court in a criminal prosecution of a trustee under the Bombay Public Trusts Act, 1950. The respondent was a trustee of a public ...

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Supreme Court Upholds Admissibility of Secondary Evidence Under Section 65(a) of Evidence Act in Waqf Property Dispute. Copy of Waqf Deed Held Admissible as Original Duly Proved Unavailable Despite Notice....

The appeal arose from a suit filed by the first respondent, a waqf board, against the appellants and the third respondent to set aside a lease deed executed by the third respondent in favour of the ap...

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Supreme Court Examines Whether Girasdar Subject to Anti-Eviction Condition Can Seek Allotment of Land for Self-Cultivation Under Saurashtra Land Reforms Act, 1951. Condition Imposed by Government of India on Grant of Land Prevents Eviction of Tenants, Raising Question Under Sections 18 and 19 of the Act....

In 1947, the Ruler of Virpur State in Saurashtra granted certain agricultural lands to Kumar Shree Digbijaysinhji (the appellant). These lands were later exchanged for others. In 1948, the administrat...

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Supreme Court Allows Appellants in Land Acquisition Case, Reversing High Court’s Disallowance of 15% Statutory Allowance on Value of Trees. Trees Standing on Land Are Component Part of Land Under Section 3(a) of Land Acquisition Act, 1894, and Allowance Applies to Whole Market Value....

The dispute arose from the acquisition of orchard lands belonging to the appellants under the Land Acquisition Act, 1894. The Land Acquisition Collector awarded compensation, which the appellants foun...

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Supreme Court Dismisses Surgeon’s Appeal and Upholds Award of Damages for Medical Negligence in Fracture Treatment. Concurrent Findings of Excessive Force and Lack of Anaesthetic in Reduction of Femur Fracture Constitute Gross Negligence Causing Patient’s Death....

The matter arose from a suit for damages filed by the first respondent, the father of a young patient, against the appellant, a surgeon, alleging medical negligence resulting in the death of his son. ...

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Supreme Court Upholds Election of Candidate in Representation of People Act Case Due to Non-Substantial Defect in Certified Copy of Electoral Roll. Missing age and house number in certified copy not substantial defect under Section 36(4) of Representation of the People Act, 1951, where details identifying elector were otherwise sufficient....

The case concerned an election to a Vidhan Sabha constituency under the Representation of the People Act, 1951. The appellant, Harcharzan Singh, filed his nomination paper for a seat in a constituency...

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Supreme Court Dismisses Appellant's Insanity Plea in Murder Case Under Section 84 IPC. Accused's History of Schizophrenia Held Insufficient to Establish Legal Insanity at Time of Offense; Conviction Upheld....

The case involved an appeal by a former railway employee who had been convicted of murder and attempted murder. The appellant had a history of mental illness, having been treated for acute schizophren...

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Supreme Court Dismisses Appeal Against Conviction for Dacoity. Search Conducted Under Section 17 of Bihar Sales Tax Act Deemed Valid as Premises Where Duplicate Accounts Found Qualify as Place of Business Under Section 2(1)....

The case arose from a raid conducted by the Superintendent of Commercial Taxes (Intelligence Branch) at the premises of the first appellant, a dealer registered under the Bihar Sales Tax Act. During t...