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Supreme Court Dismisses Appeal Against Delimitation Commission Notification Barred by Article 329(a). Notification Reserving Ujjain Constituency for Scheduled Castes Held to Be Law Under Article 327 and Not Justiciable....

In this appeal by special leave, the Supreme Court considered whether a notification issued by the Delimitation Commission under Section 10(1) of the Delimitation Commission Act, 1962, could be challe...

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Supreme Court Allows Deduction of Remuneration Paid to Karta of Hindu Undivided Family Under Income Tax Act. Remuneration Paid Under Valid Bona Fide Agreement for Business Purpose Held Deductible Under Section 10(2)(xv) of Income-tax Act, 1922....

The dispute arose from assessment years 1946-47 to 1952-53, where a Hindu undivided family engaged in cloth commission agency and deriving income from partnerships claimed deduction of Rs.12,000 per y...

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Supreme Court Upholds Revenue's Treatment of Profit-Sharing Payment as Capital Expenditure under Income-tax Act, 1922. Payment of Annual Percentage of Net Profits to Seller Government for Acquisition of Industrial Undertakings Held Capital in Nature, Not Revenue Deduction Under Section 10(2)(xv)....

The appellant company, Travancore Sugars and Chemicals Ltd., was formed to take over certain industrial undertakings from the Government of the erstwhile State of Travancore. As part of the acquisitio...

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Supreme Court Allows Assessee's Appeal on Deduction of Litigation Expenses under Section 10(2)(xv) of Income-tax Act, 1922. Expenditure Incurred to Resist Executive Interference with Business is a Permissible Deduction Even if the Proceeding Fails....

By special leave, the Supreme Court heard appeals by an assessee company, a cotton spinning and weaving mill, against the judgment of the Madras High Court which had disallowed deduction of litigation...

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Supreme Court Dismisses Appeal Against Land Acquisition for Limestone Quarrying; Declaration Under Section 6(1) of Land Acquisition Act 1894 Held Conclusive Without Proof of Colorable Exercise...

The dispute arose from land acquisition proceedings initiated by the State of Uttar Pradesh in 1950 for limestone quarrying. The appellant, Raja Anand Brahma Shah, owned land that was notified under S...

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Supreme Court Dismisses Revenue Appeal on Deduction for Bank's Settlement of Claims for Stolen Pledged Jewellery. Payment to Constituents for Stolen Jewellery Held Allowable as Business Expenditure Under Section 10(2)(xv) of Indian Income-tax Act, 1922....

The case concerned a claim for deduction under Section 10(2)(xv) of the Indian Income-tax Act, 1922 by a bank for amounts paid to constituents whose pledged jewellery was stolen. The respondent bank, ...

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Supreme Court Dismisses Appeal of Step-Mothers in Hindu Joint Family Property Dispute on Gift Validity and Legitimacy. Husband's Gift of Ancestral Immovable Property to Wife Held Invalid as Not for Pious Purposes and Presumption of Legitimacy Under Section 112 of Indian Evidence Act, 1872 Not Rebutted by Mere Denial of Paternity....

The case concerned a dispute over the inheritance of a Hindu joint family property after the death of Rangaswami Chettiar, a man of considerable wealth who married four times. His first wife and son d...