Supreme Court

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Supreme Court

Supreme Court Upholds Elected Candidate in U.P. Legislative Assembly Election Dispute Due to Insufficient Prejudice from Ballot Paper Misprint. Mere Misprinting of Candidate's Name on Ballot Paper Does Not Render Election Void Under Section 100(1)(d)(iv) of Representation of the People Act, 1951....

The appeal arose out of an election petition challenging the election of the appellant, Mahadeo, who was declared elected to a seat in the Uttar Pradesh Legislative Assembly. The first respondent, Bab...

Supreme Court

Supreme Court Upholds Assessee's Right to Carry Forward Loss as Vocation Income Under Income-tax Act, 1922. Hold that Decision on Loss in Previous Year Not Binding on Subsequent Year's Officer Under Section 24(2)....

The assessee, Manmohandas, was appointed as Treasurer of a Bank in respect of certain branches, sub-agencies, and pay offices. During the previous year relevant to the assessment year 1950-51, he incu...

Supreme Court

Supreme Court Upholds Civil Court's Jurisdiction in Suit Against Occupant Who Had Ejectment Decree Not Executed Due to Slum Areas Act. Section 19 of Slum Areas Act Does Not Make Such Occupant a 'Tenant' Under Delhi Rent Control Act, Allowing Suit for Possession on Trespass Ground....

The appellant, Lakhmi Chand Khemani, was the tenant of a building in Delhi owned by one M. M filed a suit for ejectment and obtained a decree. While an appeal against that decree was pending, the Slum...

Supreme Court

Supreme Court Upholds Landlord's Status as Small Landowner Under Punjab Security of Land Tenures Act, 1953. Status Determined at Date of Act Commencement, Not by Later Land Valuation Increases or Consolidation Under Section 9(1)(i) and Section 19-F(b)....

The dispute arose under the Punjab Security of Land Tenures Act, 1953, concerning the status of a landlord as a small landowner for the purpose of ejecting a tenant. The appellant, a displaced person ...

Supreme Court

Supreme Court Modifies Industrial Tribunal Award on Retirement Age and Gratuity for Paint Manufacturing Company Workmen. Retirement Age Fixed at 60 Years for All Workmen; Gratuity Quantum Kept at 21 Days' Basic Wages Excluding Dearness Allowance and Minimum Service for Voluntary Retirement Increased to 10 Years....

Background: The case involved an industrial dispute between M/S. British Paints (India) Ltd., a paints manufacturing company, and its workmen regarding the age of retirement and introduction of a grat...

Supreme Court

Supreme Court Quashes Employer's Rule in Industrial Dispute Mandating Automatic Termination of Women Upon Marriage. Marriage-Based Termination Rule Held Discriminatory and Without Justification, Industrial Tribunal's Decision Set Aside....

The dispute arose between the Bombay Labour Union, representing workmen of Messrs International Franchises Pvt. Ltd., and the respondent company, concerning a rule in the company's packing and labelli...

Supreme Court

Supreme Court Dismisses Appeal by Electricity Distribution Company in Standing Orders Amendment Dispute. Discriminatory Amendments Introducing Different Leave and Holiday Rules for Existing and New Employees Held Unfair and Unreasonable Under Industrial Employment (Standing Orders) Act, 1946....

The dispute arose from an application filed by the appellant, Salem Erode Electricity Distribution Company Ltd., a licensee under the Indian Electricity Act, 1910, before the Certifying Officer, Madra...

Supreme Court

Supreme Court Upholds Revenue in Income Tax Classification Dispute Regarding Dividend Income of Investment Company. Dividend Income from Shares Held Merely as Investment Not Taxable as Business Income Under Section 10 of Indian Income-tax Act, 1922, Without Evidence of Dealing in Shares as Stock-in-Trade....

The case concerned an appeal by Bengal & Assam Investors Ltd against the Commissioner of Income Tax, West Bengal, regarding the proper head of income for tax assessment of dividends received by the in...

Supreme Court

Supreme Court Allows Revenue's Appeal on Compensation for Loss of Agency as Revenue Receipt Under Section 10 of Income-tax Act. Compensation for Loss of One Among Many Agencies in Normal Course of Business is Taxable Revenue Receipt....

The case involved a dispute over the taxability of compensation received by the respondent, a multi-agency concern, upon termination of one of its numerous agencies. The respondent carried on multiple...

Supreme Court

Supreme Court Upholds Assessee in Income Tax Appeal Concerning Set Off of Unabsorbed Depreciation Against Dividend Income. Depreciation Allowance Carried Forward Under Section 10(2)(vi) Proviso (b) of Income Tax Act, 1922, Held to Be Set Off Against Income Under Other Heads as 'Loss of Profits and Gains' Under Section 24(1)....

The dispute arose from assessment year 1952-53 involving a private limited company engaged in china clay mining. The case concerned the right of an assessee under the Indian Income Tax Act, 1922 to se...

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Supreme Court

Sort by:

Supreme Court Upholds Elected Candidate in U.P. Legislative Assembly Election Dispute Due to Insufficient Prejudice from Ballot Paper Misprint. Mere Misprinting of Candidate's Name on Ballot Paper Does Not Render Election Void Under Section 100(1)(d)(iv) of Representation of the People Act, 1951....

Supreme Court Upholds Assessee's Right to Carry Forward Loss as Vocation Income Under Income-tax Act, 1922. Hold that Decision on Loss in Previous Year Not Binding on Subsequent Year's Officer Under Section 24(2)....

Supreme Court Upholds Civil Court's Jurisdiction in Suit Against Occupant Who Had Ejectment Decree Not Executed Due to Slum Areas Act. Section 19 of Slum Areas Act Does Not Make Such Occupant a 'Tenant' Under Delhi Rent Control Act, Allowing Suit for Possession on Trespass Ground....

Supreme Court Upholds Landlord's Status as Small Landowner Under Punjab Security of Land Tenures Act, 1953. Status Determined at Date of Act Commencement, Not by Later Land Valuation Increases or Consolidation Under Section 9(1)(i) and Section 19-F(b)....

Supreme Court Quashes Employer's Rule in Industrial Dispute Mandating Automatic Termination of Women Upon Marriage. Marriage-Based Termination Rule Held Discriminatory and Without Justification, Industrial Tribunal's Decision Set Aside....

Supreme Court Dismisses Appeal by Electricity Distribution Company in Standing Orders Amendment Dispute. Discriminatory Amendments Introducing Different Leave and Holiday Rules for Existing and New Employees Held Unfair and Unreasonable Under Industrial Employment (Standing Orders) Act, 1946....

Supreme Court Allows Revenue's Appeal on Compensation for Loss of Agency as Revenue Receipt Under Section 10 of Income-tax Act. Compensation for Loss of One Among Many Agencies in Normal Course of Business is Taxable Revenue Receipt....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Allows Assessee in GST Limitation Case by Setting Aside Show Cause Notice fo...

Supreme Court Allows Criminal Appeal Against Acquittal in Dowry Harassment Death Case, Res...

Supreme Court Restores Criminal Appeal Against Acquittal After High Court Dismissed It as ...

Supreme Court Upholds Election Petitioner in Representation of People Act, 1951 Matter on ...

Supreme Court Quashes Domestic Violence Proceedings Against Husband Based on Prior Settlem...