Three brothers entered into a partnership in 1949 for doing business. The partnership deed, in clause 3, allotted equal capital to each partner, and clause 10 provided that the net profit or loss afte...
The dispute arose out of estate duty assessment following the death of Dr. C. F. Da Costa, whose son George Da Costa was the accountable person. The deceased had purchased a house in Bangalore in 1940...
The dispute arose when the Executive Committee of the Mizo District Council refused to further renew the temporary trading licence of the appellant, a non-tribal trader, who had been carrying on busin...
The case concerns a dispute over sales tax liability on packing materials under the Assam Sales Tax Act, 1947. The respondent, Prabhat Marketing Co. Ltd., Gauhati, was a registered dealer engaged in s...
The dispute arose from an income-tax assessment for the year 1958-59 concerning the taxability of a sum of Rs.1,93,328 received by the assessee as his one-third share of interest paid by the Estate Du...
The case involved a dispute over the levy of market fees by a statutory market committee under the Madras Commercial Crops Market Act, 1933. The appellants, Krishna Coconut Co. and another, were deale...
The Supreme Court dismissed twelve civil appeals by special leave filed by M/s. Kantamani Venkata Narayana & Sons, a Hindu undivided family engaged in money-lending, against the judgment of the Andhra...
The dispute arose from income tax assessments of Prithvi Insurance Co. Ltd., a public limited company that carried on both life insurance and general insurance businesses. In each of the calendar year...
The litigation arose under the Madras Plantations Agricultural Income Tax Act, 1955 concerning the chargeability of income from sale of cardamom stocks by a plantation owner. The appellant owned a fif...
The assessee firm, Ram Kumar Agarwalla and Brothers, carried on business as share brokers and paper merchants. Together with D, a chartered accountant, and R, a solicitor, they engaged in negotiations...
