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The appeal concerned the excise classification of a gas mixture generated during sugar manufacturing. The appellants, sugar companies, used a carbonation process where limestone and coke were burned i...
Supreme Court
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Supreme Court
Supreme Court Upholds Automatic Confirmation of Teachers After Maximum Probation Under Punjab Educational Service Rules. Continuation Beyond Three-Year Probation Period Without Express Order Results in Deemed Confirmation Under Rule 6(3) of Punjab Educational Service (Provincialised Cadre) Class III Rules, 1961....
The case arose from the provincialisation of Local Bodies Schools in Punjab, following which teachers serving in those schools were taken over by the State of Punjab with effect from 1 October 1957. T...
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Supreme Court
Supreme Court Allows Appeal by Successor Mahants in Property Endowment Dispute; Holds High Court Erred in Presuming All Properties Were Math Properties Due to Absence of Evidence of Personal Ownership. The Court clarified that blending of personal and Math property requires proof and cannot be inferred merely from lack of express evidence distinguishing the two....
The dispute arose over properties held by successive Mahants of Uttar Giri Math in Benaras. The Mahants had been acquiring properties and making dispositions to their disciples. In 1904, the then Maha...
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Supreme Court
Supreme Court Dismisses Appeal by Seller Against Union of India Over Forward Contract Dispute. Contract Held to be a Non-Transferable Specific Delivery Contract under Section 2(f) of Forward Contract (Regulation) Act, 1952, and Thus Not Illegal....
The dispute arose from a contract entered into in September 1960 between appellant Modi & Co. and the respondent Union of India, acting through the Director-General of Supplies and Disposals, for the ...
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Supreme Court
Supreme Court Upholds Assessee Company in Income Tax Matter — Past Losses Preceding Capital Reconstruction Pertinent for Section 23-A Reasonableness. Losses Incurred in Earlier Years Includes All Unadjusted Losses, Not Just Those Carried Forward After Reconstruction, Under Section 23-A of Income Tax Act, 1922....
The dispute arose from an order under Section 23-A of the Income Tax Act, 1922, deeming the respondent company, Jubilee Mills Ltd., to have declared a larger dividend than it actually did. The company...
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Supreme Court
Supreme Court Allows Revenue's Appeal, Holds Managing Agents' Group Controlling Over 75% Voting Power Excludes Company from 'Public Interest' Under Section 23A. Partners of Managing Agency Forming a Controlling Group Cannot Be Counted as Public for Purposes of Exemption Under Income-tax Act, 1922....
The dispute arose under the Indian Income-tax Act, 1922, concerning the applicability of Section 23A to a company where the Income-tax Officer sought to assess individual shareholders on undistributed...
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Supreme Court
Supreme Court Dismisses Assessee's Appeal in Income Tax Matter — Profit on Sale of Shares Held as Business Income and Not Capital Accretion. The Profit from Sale of Shares Held as Stock-in-Trade is Taxable as Business Income under the Indian Income-tax Act, 1922, Even If Part of Sale Price Attributable to Controlling Interest....
The assessee, a private limited company, was engaged in share trading. From 1942 to 1948, it regularly dealt in shares of Elphinstone Mills, treating profits and losses from such dealings as revenue i...
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Supreme Court
Supreme Court Allows Revenue's Appeal Against High Court Decision Quashing Assessment Proceedings, Holding Limitation Under Section 10 of Madhya Bharat Sales Tax Act Not Applicable to Pending Proceedings. Assessment Proceedings Commenced by Filing Return Remain Pending and Notice Under Section 8(2) is Continuation Thereof, Not Barred by Three-Year Period....
The respondent, a registered dealer under the Madhya Bharat Sales Tax Act, 1950, filed its quarterly returns for the year 1958-59 disclosing inter-State sales transactions. Although the tax was Centra...
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Supreme Court
Supreme Court Partly Allows Appeal in Murder Case, Modifying Conviction from Murder to Grievous Hurt. Common Intention Not Proved After Co-accused Acquitted; Benefit of Doubt Given on Section 302 IPC, Conviction Under Section 325 IPC Upheld....
The appellants, father and son, were prosecuted along with one Ramdeo for the murder of Ramdular. The prosecution case was that on June 7, 1962, around sunset, the three attacked Ramdular with a lathi...
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Supreme Court
Supreme Court Dismisses Appeal on Will Interpretation: Joint Tenancy Rejected, Per Stirpes Succession Affirmed. Will Construed to Give Foster Children Life Estate as Tenants in Common; Descendants Take Per Stirpes Under Hindu Law....
The dispute arose from the will of a childless Hindu lady who had brought up a boy, B, and a girl, K, as her foster children. By her will, after her death, B and K were each to receive a life estate i...
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