The Supreme Court considered an appeal by the Commissioner of Income-tax against a decision of the Andhra Pradesh High Court in a reference under the Indian Income-tax Act, 1922. The assessee, a priva...
The Supreme Court examined the interpretation of Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, regarding the mandatory nature of furnishing declaration forms to claim exemption from...
The case concerned the taxability of profits of a mutual insurance concern under the Indian Income Tax Act, 1922. The respondent, Calcutta Hospital and Nursing Home Benefits Association, was a mutual ...
The appellant, a Hindu undivided family carrying on business as a dealer in iron scrap and hardware, appealed to the Supreme Court by special leave against a judgment of the Calcutta High Court which ...
The dispute arose out of income-tax assessment of a firm engaged in land development in Calcutta. The assessee firm, Mugneeram Bangur & Co. (Land Department), sold its entire business as a going conce...
The Supreme Court of India heard appeals arising from land acquisition proceedings in the State of Bihar. The appellant, a landowner, owned certain lands that were subject to acquisition under the Lan...
The Supreme Court of India adjudicated an industrial dispute concerning the discharge of 119 seasonal workmen employed as cane carrier mazdoors, supervisors, and jamadars in a sugar factory. The dispu...
The appeal arose from a writ petition filed by a Hindu undivided family assessee against orders of the Income-tax Officer and Commissioner of Income-tax concerning capital gains tax under the Indian I...
The appeal arose from a compensation dispute between the Life Insurance Corporation of India (appellant) and Crown Life Insurance Co. (respondent), a Canadian life insurer whose Indian business was ta...
The dispute arose from the income-tax assessment of Seth Govindram Sugar Mills for the assessment year 1950-51. The business was originally owned by a joint Hindu family consisting of two branches hea...
