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Supreme Court Allows Assessee's Appeals in Income-tax Act, 1922 Case Concerning Taxability of Gifts. Court Holds Burden on Revenue to Prove Receipts Are Income, Not on Assessee to Prove Exemption Under Sections 3 and 4, Income-tax Act, 1922....

The assessee, a moneylender and cinema theatre operator at Nuzvid, filed a return of income for the assessment year 1947-48 disclosing receipt of jewellery and money aggregating Rs.5,20,000 from Sita ...

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Supreme Court Dismisses Appellant in Family Settlement Dispute Under U.P. Court of Wards Act; Compromise Deed Held Binding. Deed Ex.Y-13 Constituted a Valid Family Arrangement and Was Not Vitiated by Section 37(a) of U.P. Court of Wards Act, 1912; Appellant Estopped from Challenging Validity After Taking Benefit....

The dispute concerned the property of Kanhaiyalal, who died on June 10, 1922 without leaving a widow or issue. The property originally belonged to his grandfather Chunnilal and was devised by will in ...

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Supreme Court Upholds Reversioner's Declaratory Suit Against Hindu Widow's Alienation Despite Hindu Succession Act, 1956. Pre-Act Alienation Without Legal Necessity Remains Challengeable by Reversioners; Heirs of Deceased Widow Are Not Necessary Parties to Suit Under Sections 14-16 of Hindu Succession Act and Section 42 of Specific Relief Act....

This appeal arose from a declaratory suit instituted by Mst. Indrawati, daughter of Kalyan Singh, in a representative capacity on behalf of reversioners to challenge an alienation made by the widow Ms...

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Supreme Court Upholds Assessee in Income Tax Act Case; Premium Instalment Under Tea Estate Lease Held Capital Receipt. Payment Described as Premium for Lease of Tea Estates Treated as Consideration for Being Let into Possession, Not Rent, Under Section 105 Transfer of Property Act, 1882 and Income Tax Act, 1922....

The litigation arose from an income-tax reference made by the Income-tax Appellate Tribunal to the Assam High Court under Section 66(1) of the Indian Income-tax Act, 1922. The assessee, the Panbari Te...

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Supreme Court Allows Assessee in Income Tax Deduction Case — Amounts Returned to Consumers as Statutory Rebate Not Part of Real Profits Under Section 10(1) of Income-tax Act, 1922. Statutory Rebate Under Electricity (Supply) Act Deductible from Taxable Income as It Constitutes Return of Excess Collections, Not Distribution of Profits....

The dispute arose from income tax assessments for the years 1953-54 and 1954-55 concerning the Poona Electric Supply Co. Ltd., which carried on the business of distribution of electricity in Poona und...

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Supreme Court Upholds Assessee Firm in Income Tax Registration Matter Concerning Minor Partners. Partnership Deed Admitting Minors Only to Benefits of Partnership Held Valid Under Section 26A of Indian Income-tax Act, 1922, as Guardian Could Act on Behalf of Minors for That Limited Purpose....

The dispute concerned the entitlement of the assessee firm, M/s Shah Mohandas Sadhuram, to registration under Section 26A of the Indian Income-tax Act, 1922 for the assessment years 1953-54 and 1954-5...

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Supreme Court Upholds Regional Transport Authority's Grant of Temporary Permit Under Section 62(c) of Motor Vehicles Act, 1939. Temporary Permit for Town Bus Service Granted to Meet Particular Temporary Need Despite Simultaneous Permanent Need; 'In Any Case' Interpreted to Mean At Any One Time, Not In Any Circumstance....

The appeal arose from a judgment of the Madhya Pradesh High Court which quashed the Regional Transport Authority's order granting a temporary permit to the Madhya Pradesh State Road Transport Corporat...

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Supreme Court Upholds Respondent in Election Petition Concerning Citizenship Qualification Under Article 173 of Constitution of India. Domicile of Choice Established by Long Residence and Intention to Reside Permanently in India Under Article 5(c) of Constitution, Entitling Respondent to Contest Bihar Legislative Assembly Election....

This appeal arose from an election petition filed by Kedar Pandey, the unsuccessful candidate in the 1962 Bihar Legislative Assembly election from Ramnagar constituency, challenging the election of th...