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Supreme Court Upholds Sentence for Subsequent Offence Under Prevention of Food Adulteration Act. Court Rules 'Second Offence' in Section 16(1) Means Any Later Offence Under the Act, Not Necessarily the Same Type as the First Conviction....

The Supreme Court of India decided a criminal appeal by special leave arising from a conviction under the Prevention of Food Adulteration Act, 1954. The appellant, Jagdish Prasad, had a prior convicti...

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Supreme Court Dismisses Tenant's Appeal in Rent Control Standard Rent Fixation Under Saurashtra Rent Control Act, 1951. Second Appeal Under Section 28 Governed by Section 100 CPC; High Court May Dismiss in Limine Under Order 41 Rule 11(1) CPC....

The dispute arose from a lease of a cinematograph theatre in Saurashtra. The appellant, a tenant, obtained a registered lease dated December 23, 1960, at monthly rent of Rs. 1,801. Claiming the rent e...

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Supreme Court Dismisses Revenue Appeal Against Writ Quashing Income Tax Set-Off in Liquidation. Section 49E of Income Tax Act, 1922 Held Not to Permit Set-Off of Refund Against Tax Debt Proved in Liquidation, As It Would Defeat Pari Passu Payment Under Sections 228 and 229 of Companies Act, 1913....

The Supreme Court dismissed an appeal by the Union of India against a Bombay High Court judgment that had quashed an Income Tax Officer's order setting off a refund due to a company in liquidation aga...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Trust Deed Case. Trust providing for payment of settlor's debts first did not amount to retransfer or right to reassume power under Section 16(1)(c) of the Indian Income-tax Act, 1922, so dividend income from settled shares was not taxable in settlor's hands....

The dispute arose out of income-tax assessment proceedings concerning dividend income from 300 shares of Simbhaoli Sugar Mills Private Ltd. that the respondent, a member of a joint Hindu family, had s...

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Supreme Court Upholds Revenue in Income Tax Act Case on Pension Not Agricultural Income. Annual Allowance Granted Under 1837 Compromise for Relinquishing Jagir Proprietary Rights Held Taxable as Revenue Income Under Income Tax Act, 1922....

The litigation concerned whether an annual allowance of Rs. 36,396 received by a Hindu undivided family as successor to a Jagirdar was taxable as revenue income under the Income-tax Act, 1922. The ass...

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Supreme Court Upholds Appellant Bank in Banking Companies Act Limitation Case — Execution Application Saved by Section 45-O. Section 45-O of Banking Companies Act, 1949 (as amended in 1953) Held to Exclude Period from Winding-Up Petition to Execution Application, Overcoming Bar under Article 182(7) of Limitation Act, 1908....

The dispute arose from a money decree passed on 1 May 1947 in favour of Sree Bank Ltd. against Sarkar Dutt Roy and Co. The decree required payment in six annual instalments due on 30 December from 194...

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Supreme Court Upholds Appellants in Declaratory Suit Subject to Section 145 CrPC Attachment. Failure to Seek Possession Not Fatal When Property in Custodia Legis and Defendant Not in Possession Under Section 42 Specific Relief Act, 1887....

The Supreme Court considered an appeal arising from a declaratory suit filed in 1947 by two appellants against the first party defendants. The suit sought a declaration that certain deeds were inopera...

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Supreme Court Upholds Assessee in Income Tax Assessment of Muslim Wakf Surplus Under Section 41 of Indian Income Tax Act, 1922. Managing Trustees of Wakf Held to Receive Surplus Income on Behalf of Kasupangudars in Definite Shares, Not as Association of Persons....

The dispute concerned income tax assessment of surplus income of Nagore Durgha, a Muslim wakf in Tanjore District, Madras State. The Durgha was consecrated to a saint and received large income from en...

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Supreme Court Upholds Decree Against Directors in LIC Act Case; Tribunal Need Not Obtain Leave Under Section 446 of Companies Act. Transfer of Rs 82,000 from Life Fund to General Department Was Without Consideration and Contrary to Insurance Act, 1938....

The dispute arose from the nationalization of life insurance business under the Life Insurance Corporation Act, 1956. Vishwabharti Insurance Company, Bombay, a composite insurer carrying on life and g...

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Supreme Court Allows Assessee to Claim Depreciation on Auction Price of Sugar Factory Received in Hindu Joint Family Partition. Depreciation Under Section 10(2)(vi) of Indian Income-tax Act, 1922 Computed on Actual Cost to Assessee, Not Original Cost to Larger Joint Family....

This appeal concerned depreciation allowance under the Indian Income-tax Act, 1922 following the partition of a Hindu joint family. The appellant was a Hindu undivided family carrying on business at J...