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Supreme Court Upholds Election of Returned Candidate in Election Petition Challenging Validity of Ballot Papers Marked with Roman Numeral I Under Rule 73(2) of Conduct of Election Rules, 1961. Appeal Under Section 116-A of Representation of the People Act, 1951 Held Maintainable Without Filing Decree Copy as Tribunal Only Passes Order and Not Decree....

The Supreme Court of India heard an appeal arising from an election petition concerning a seat in the U.P. Legislative Council from the Rohilkhand Graduates Constituency. The election was held on Apri...

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Supreme Court Dismisses Revenue Appeal in Wealth Tax Exemption for New Industrial Unit Under Section 5(1)(xxi) of Wealth Tax Act, 1957. Unit Held to Be Set Up After 1 April 1957 as It Became Ready to Commence Business; Exemption of Rs.1,43,727 Upheld and New Question on Commencement of Operations Not Entertained....

In this civil appeal before the Supreme Court of India, the Commissioner of Wealth Tax, Madras challenged the judgment of the Madras High Court which had allowed the respondent assessee, Ramaraju Surg...

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Supreme Court Upholds Reduction of Mortgage Interest Rate to 10% Compound Yearly Under Usurious Loans (Madras Amendment) Act, 1937. Rate of Interest on Four Mortgages Executed Between 1936 and 1938 Held Excessive; Court Affirms High Court's Scaling Down and 6% Pendente Lite Interest....

This civil appeal before the Supreme Court of India arose from a judgment of the Madras High Court in a mortgage enforcement suit. The appellants were creditors under four mortgages executed by the or...

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Supreme Court Upholds Inclusion of Interest on Accumulated Profits in Assessee's Income Under Section 16(3)(a) of Income-tax Act, 1922. Accumulated Profits of Wife and Minor Children, Arising from Partnership Capacity, Held Includible as Indirect Income Under Section 16(3)(a)(i) and (ii) When Interest Is Paid by Firm on Such Accumulations....

The appeal arose from a reference under Section 66(1) of the Income-tax Act, 1922, concerning the inclusion of interest credited to the accounts of the assessee's wife and minor sons in the assessee's...

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Supreme Court Upholds Assessee in Madras General Sales Tax Act Revision Limitation Case. Board of Revenue's revisional order beyond four-year limitation under Section 12(4)(b) of Madras General Sales Tax Act, 1939, held invalid as subject-matter was original assessment order, not subsequent revisional order....

This appeal before the Supreme Court of India arose from a sales tax assessment under the Madras General Sales Tax Act, 1939. The respondent, Madurai Mills Co., Ltd., a dealer in yarn, was assessed by...

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Supreme Court Upholds Industrial Tribunal Award on Wage Fixation for Public Sector Undertaking, Dismissing Employer's Appeal. Public Sector Undertaking Cannot Claim Special Treatment in Wage Structure and Dearness Allowance; Region-cum-Industry Principle Applies Equally to Government Companies Under Industrial Disputes Act, 1947, Section 10....

The dispute arose from an industrial reference made by the Government of Maharashtra under Section 10(1)(d) of the Industrial Disputes Act, 1947, concerning the demands of workmen of Hindustan Antibio...

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Supreme Court Dismisses State Appeal in Service Law Matter — Holds Mauzadar in Assam Valley is Holder of Civil Post under Article 311(2) of Constitution. Employee Entitled to Protection Under Article 311(2) of Constitution of India, 1950 as Mauzadar Performs Revenue Functions and is Appointed, Controlled, and Dismissed by State....

The dispute concerned the status of a Mauzadar in the Assam Valley and whether that office constituted a civil post under the State of Assam for purposes of Article 311(2) of the Constitution of India...

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Supreme Court Interprets 'Filed' in ITO Order as Termination of Proceedings Under Section 34 of Income-tax Act, 1922. The Order That a Case is 'Filed' Disposes of the Proceeding, Rendering Fresh Notice for Reassessment Valid....

The case arose from reassessment proceedings under the Income-tax Act, 1922. The Additional Income-tax Officer issued a notice under Section 34 and, after considering the matter, passed an order direc...