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Supreme Court Upholds Income-Tax Reassessment Notice Under Amended Section 34(1)(a) for War Years Despite Special Provision Section 34(1A). The Court Holds That 'At Any Time' in Section 34(1)(a) After 1956 Amendment Removes Limitation Bar and Section 34(1A) Does Not Operate as Restriction....

Background: The dispute concerned reassessment proceedings under the Indian Income-tax Act, 1922 for the assessment year 1945-46, arising from alleged escaped income of an undivided Hindu family firm,...

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Supreme Court Allows Appeal of Co-operative Housing Society in Revisional Jurisdiction Dispute Under Maharashtra Co-operative Societies Act. State Government's Revisional Power Under Section 154 Held Not Barred by Finality Clause in Section 23(3); Party May Move Government but Cannot Claim Right of Revision....

The dispute arose from the refusal of membership by the appellant, a registered co-operative housing society under the Maharashtra Co-operative Societies Act, 1960, to respondent No. 4, Shivdasani. Th...

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Supreme Court Acquits Accused in Prevention of Food Adulteration Case Due to Absence of Prescribed Standard for Buttermilk. No Quality Standard for Buttermilk Prescribed Under Prevention of Food Adulteration Rules, 1955, Therefore Exposure for Sale of Adulterated Buttermilk Does Not Violate Sections 7 and 16(1)(a)(i) of Prevention of Food Adulteration Act, 1954....

The Supreme Court of India considered a criminal appeal against a conviction under the Prevention of Food Adulteration Act, 1954. The appellant, manager of a dairy farm depot, was prosecuted after a F...

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Supreme Court Upholds Detention Order Under Defence of India Rules, 1962; State Government Not Denuded of Power by Delegation to District Magistrates. Detention During Pendency of Habeas Corpus Proceedings Not Vitiated by Malice in Law in Absence of Malafides....

The Supreme Court adjudicated appeals arising from writ petitions filed under Article 226 of the Constitution and Section 491 of the Code of Criminal Procedure challenging preventive detention orders ...

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Supreme Court Upholds Revenue in Wealth Tax Deductibility Dispute Under Income Tax Act, 1922. Wealth Tax Paid on Assets Held for Business Not Deductible as Business Expenditure Under Section 10(2)(xv) Because Charge Is on Net Wealth of the Owner, Not on Trade Activity....

By special leave, the Supreme Court reviewed a judgment of the Kerala High Court in an income-tax reference concerning the deductibility of wealth tax paid by an assessee company. The appellant compan...

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Supreme Court Upholds High Court in Reducing Excessive Interest in Pending Mortgage Suit Under Usurious Loans Act. Word 'Suit' in Section 6 of Punjab Relief of Indebtedness Act Includes Appeal, Permitting Retrospective Application of Amended Section 3 to Reduce Interest Exceeding 7.5% Per Annum Simple....

The dispute arose out of a simple mortgage deed executed on 17 January 1946 by Hazarilal (predecessor of respondents 1 to 5) and Jagat Narain in favor of the appellants for Rs. 50,000, with interest a...