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Supreme Court Upholds Power to Transfer Corruption Case Under Section 527 CrPC Despite Special Judge Territorial Limits. Transfer Petition Dismissed on Merits as Apprehension of Bias Not Reasonable; Section 7(2) Criminal Law Amendment Act, 1952 Held Not to Bar Transfer....

Background: The petitioner, a member of an All India Service serving as Superintendent of Police in Rajasthan, was selected as Commandant of 8th Battalion Rajasthan Armed Constabulary and was placed u...

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Supreme Court Upholds Banking Company's Claim for Rebate on Gross Interest from Tax-Free Securities. Notification under Section 60-A, Income-tax Act, 1922 Interpreted Independently to Allow Rebate on Entire Interest Received Without Deducting Expenses....

The case arose out of an assessment dispute for the assessment year 1956-57 involving a banking company, South Indian Bank Ltd., which had received interest on tax-free securities. The bank claimed re...

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Supreme Court Allows Employees' Appeal in Industrial Dispute Over Reinstatement Dismissals During Exemption Period. Dismissed Employees' Applications Under Section 16 of Central Provinces and Berar Industrial Disputes Settlement Act, 1947 Held Maintainable as Exemption Suspends Remedy, Not Right....

The Supreme Court of India heard a civil appeal by special leave against a judgment of the Bombay High Court (Nagpur Bench) dated August 12, 1963. The dispute concerned the maintainability of applicat...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Matter — Assessee Entitled to Section 25(4) Benefit. Business Was Carried on at Commencement of Amendment Act 7 of 1939, as Determined from Partnership Deed and Interpretation of Commencement Under General Clauses Act....

The dispute arose under the Indian Income Tax Act, 1922, concerning the entitlement of the assessee firm to exemption under section 25(4) for the assessment year 1943-44. The assessee was a partnershi...

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Supreme Court Hears Appeal on Whether Income Received by Non-Resident via Cheques Sent by Post Is Taxable in British India. High Court Had Held Post Office as Agent and Income Taxable....

The assessee, a non-resident textile manufacturer with offices at Indore and Bombay, supplied goods to the Indian Stores Department, Government of India, during account years 1942 to 1947. Purchase or...

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Supreme Court Upholds Bombay Port Trust in Minimum Wages Dispute Over Variable Recess and Overtime. Employer Complying with 8-Hour Daily Work and Advance Specified Rest Intervals Not Liable for Additional Overtime Under Sections 13 and 14 of Minimum Wages Act, 1948....

The dispute concerned the two-shift system for shore crew at the Prince's and Victoria Docks controlled by the Bombay Port Trust. The workmen, represented by the Bombay Port Trust Employees' Union, ch...

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Supreme Court Upholds Revenue in Expenditure Tax Assessment Against Deceased Individual's Legal Representatives. Section 18 of Expenditure Tax Act, 1957 Applies to Deaths Before Act Commencement, Rendering Estate Liable for Tax on Pre-Death Expenditure....

The dispute arose under the Expenditure Tax Act, 1957, which was brought into force on April 1, 1958, providing for levy of tax on expenditure incurred by any individual or Hindu undivided family in t...

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Supreme Court Allows Assessee in Sales Tax Matter to Change Return Basis from Previous Year to Assessment Year Without Commissioner Sanction. Interpretation of Section 7 of U.P. Sales Tax Act, 1948 and Rules 39, 40, 41 Confirms That Dealer Who Previously Filed Previous Year Returns Is Not Barred from Electing Assessment Year Under Rule 39(1)....

The appeal before the Supreme Court arose from a sales tax reference under Section 11 of the U.P. Sales Tax Act, 1948. The assessee, Modi Sugar Mills Ltd., had been assessed for the assessment years 1...