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Supreme Court Upholds Resumption of Temple Service Inam Lands Under Madras Hindu Religious Endowments Act, 1926. Section 44-B Constitutionally Valid and Inam Comprised Only Melwaram, Resumable on Alienation Without Limitation Bar....

The dispute concerned two blocks of inam lands, Melapappathu and Keelapappathu, in village Vandiyur, Madurai Taluk, originally granted in ancient times for the performance of puja in Sri Meenakshi Sun...

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Supreme Court Dismisses Appeals in Res Judicata Dispute Over Title to Joint Property. High Court's Dismissal of Connected Appeals on Preliminary Grounds Confirmed Trial Court Findings, Operating as Res Judicata Under Section 11 of Code of Civil Procedure, 1908....

The dispute arose from conflicting claims over joint family agricultural property and crop proceeds following the deaths of Harnam Singh and his adopted son Ram Kishan. The appellant, Sheodan Singh, s...

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Supreme Court Upholds Assessee in Income Tax Dispute Over Exchange Surplus from Devaluation—Held Not Taxable as Revenue Receipt. Profit arising from devaluation of foreign currency held abroad for purchase of capital goods with Reserve Bank sanction was capital in nature and not a trading receipt under Income Tax Act, 1922....

The dispute concerned the taxability of an exchange surplus that arose when the respondent assessee, a company engaged in manufacturing locomotive boilers and locomotives, repatriated dollar funds hel...

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Supreme Court Upholds Tribunal and High Court Decision That Income-Tax Officer Cannot Assess Same Income Both Individually and as Unregistered Firm. Assessment of Unregistered Firm Invalid After Option Exercised to Assess Partners Under Income-tax Act, 1922, Section 23(3)....

The dispute arose out of assessment proceedings for the assessment year 1954-55 involving three individuals, M, P and G, who carried on business in several commodities. The Income-Tax Officer initiall...

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Supreme Court Upholds Appellant in Constitution Article 133 Appeal Regarding Civil Proceeding Nature of Writ Petitions. Proceeding Under Article 226 Involving Civil Rights Is a Civil Proceeding; Summary Dismissal of Writ Petition Is Final Order Appealable Under Article 133....

The Supreme Court considered whether an appeal lay as of right under Article 133 of the Constitution against a High Court order summarily dismissing a writ petition under Articles 226 and 227. The dis...

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Supreme Court Upholds Creditor's Full Decree, Clarifying 'Same Creditor' Requirement Under Madras Agriculturists' Relief Act. Renewal of Promissory Note in Favour of Bank Controlled by Original Creditor Fails to Meet Identity Requirement Under Explanation III to Section 8 of the Act....

The litigation originated from a suit for recovery of money based on a promissory note executed by the appellant, K. V. Srinivasa Ayyangar, in favour of the respondent's father, N. The appellant had r...

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Supreme Court Dismisses Appellant in Administration of Evacuee Property Act Matter — Civil Suit Barred Under Section 46 Because Claimant Failed to Avail Statutory Remedies. Unregistered Transfer of Land Worth Over Rs. 100 Did Not Pass Title, and Section 53A Transfer of Property Act Could Not Be Used to Establish Ownership in a Suit Against Custodian....

The dispute concerned agricultural land (patta lands) in Nizamabad, Andhra Pradesh, which was declared evacuee property under the Administration of Evacuee Property Act, 1950. The appellant purchaser ...

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Supreme Court Upholds Assessee in Income Tax Registration Case; Rejects Revenue's Appeal on Grounds That No Substantial Question of Law Arose for Reference. Partner Held to Be in Individual Capacity; Sub-partnership Not Material Under Section 26A of Income-tax Act, 1922....

The dispute arose from the rejection of an application for registration of a partnership firm under Section 26A of the Income-tax Act, 1922, and the subsequent refusal of the High Court to direct the ...

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Supreme Court Allows Assessee's Appeal in Income-tax Act Registration Matter. Cancellation of Firm's Registration Under Rule 6B is Appealable Under Section 30(1) of Income-tax Act, 1922....

The dispute concerned the appealability of an order cancelling the renewal of a firm's registration under the Income-tax Act, 1922. The assessee, Sir Hukumchand & Mannalal Co., a partnership firm, had...

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Supreme Court Quashes Detention Order in Preventive Detention Case Due to Non-Application of Mind by Detaining Authority. Detention Under Rule 30(1)(b) of Defence of India Rules, 1962 Invalid as Order Mentioned Six Grounds but Home Minister's Affidavit Referred Only Two, Demonstrating Casualness Contrary to Section 44 of Defence of India Act, 1962....

The dispute arose from a preventive detention order issued by the Government of Orissa against the petitioner under Rule 30(1)(b) of the Defence of India Rules, 1962, during the national emergency fol...