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Supreme Court Upholds Appellants in Civil Second Appeal for Overstepping CPC Section 100. High Court's Interference with Concurrent Findings of Fact on Insufficiency of Evidence Violates Section 100 of Code of Civil Procedure, 1908....

The dispute concerned title to and possession of 40 acres of land in Rakatla village, originally owned by Boya Krishnappa and measuring 166 acres in Survey No. 440-B. The appellants claimed that their...

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Supreme Court Allows Appellants in Municipal Rate Challenge; Rule Levying Rate on Capital Value of Open Land Held Ultra Vires. The word 'rate' in Section 73 of Bombay Municipal Boroughs Act, 1925 required levy on annual value, not capital value, making Rule 350-A invalid....

The dispute arose from a suit filed by the appellants, owners of vacant lands within the limits of the Municipal Corporation of Ahmedabad, challenging the imposition of a rate on those lands. The resp...

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Supreme Court Upholds Income Tax Assessment in High Denomination Note Encashment Case Due to Assessee's Failure to Prove Source. Assessee's Explanation of Floating Capital and Business Needs Rejected as Unconvincing; Initial Burden Under Section 34 of Indian Income-tax Act, 1922 Lies on Assessee to Show Amount Not Income....

The dispute arose from reassessment proceedings under the Indian Income-tax Act, 1922 concerning the taxability of Rs.51,000 realized by the original assessee, a colliery owner and contractor, through...

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Supreme Court Upholds Defendant's Counter-Claim as Plaint in Cross-Suit in Partnership Dissolution Case. High Court's Direction to Treat Written Statement Counter-Claim as Plaint Upheld; Limitation Runs from Date of Filing Written Statement....

The dispute arose from a partnership between the appellant and one Jamnadas Ghelabhai, later continued with Bai Itcha, widow of the deceased partner. After Bai Itcha's death, the appellant filed a sui...

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Supreme Court Upholds Refusal to Stay Suit in Arbitration Act Case Where Liability Was Admitted but Payment Withheld for Separate Claim. Contractual Dispute Over Withheld Payment Could Not Be Referred to Arbitration as No Dispute Existed Under Arbitration Clause, Section 34 of Arbitration Act, 1940....

The dispute arose from a contract dated January 30, 1956, under which Birla Cotton Spinning and Weaving Mills Ltd. supplied goods worth Rs.1,06,670.89 nP to the Union of India and received Rs.93,727 a...

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Supreme Court Upholds Revenue Assessment in Income Tax Case Concerning Payment in Lieu of Notice. Amount Paid as Salary for Twelve Months Under Service Contract Held Taxable as Revenue Receipt Under Section 7 of Indian Income-tax Act, 1922....

The appeal arose from an income tax reference under Section 66(1) of the Indian Income-tax Act, 1922, against a judgment of the Patna High Court. The assessee, V.D. Talwar, later deceased and represen...

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Supreme Court Allows Revenue Appeal in Income Tax Case Concerning Indirect Transfer of Assets to Wife. Interpretation of 'Directly or Indirectly' Under Section 16(3)(a)(iii) of Indian Income-tax Act, 1922 Covers Interconnected Family Gifts Made to Evade Clubbing of Income....

These appeals arose from a reference under Section 66(1) of the Indian Income-tax Act, 1922 made by the Income Tax Appellate Tribunal to the High Court of Madras. The dispute concerned the assessment ...

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Supreme Court Upholds Appellant in Election Appeal Withdrawal Dispute. High Court Bound to Permit Unconditional Withdrawal of Appeal Under CPC Order XXIII Rule 1(1); Representation of People Act 1951 Sections 109-110 Do Not Apply to Appeals Under Section 116-A....

The Supreme Court considered an appeal by special leave against an order of the Orissa High Court in an election dispute arising from the Choudwar constituency of the Orissa Legislative Assembly. Bija...