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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...

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Supreme Court Dismisses Appellant in Madras Estates Land Act Case; Inam Lands Not Proven to Be Non-Estate. Burden of Proof Lay on Plaintiff to Show Suit Lands Did Not Constitute an Estate Under Section 3(2)(d) and Explanation (1) of Madras Estates Land Act, 1908; Plaintiff Failed to Discharge Burden....

The dispute concerned the status of certain inam lands in Vandrada village, Vishakhapatnam district, held by the appellant under title deed No. 1082 issued by the Inam Commissioner in 1864. The appell...

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Supreme Court Sets Aside Industrial Court Award Directing Gratuity to Employees of Closed Electricity Supply Company. Industrial Court Had No Justification to Frame Gratuity Scheme When Industry Had Ceased Business, as Long-Term Scheme Requirement Not Met Under Section 38(a) of Central Provinces and Berar Industrial Disputes Settlement Act, 1947....

The Supreme Court of India heard an appeal by special leave against an award dated 29 April 1961 passed by the State Industrial Court, Nagpur, under Section 38(a) of the Central Provinces and Berar In...

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Supreme Court Upholds Assessee in Income Tax Act Case Regarding Clubbing of Wife's Income from Assets Transferred Before Marriage. Transfer of Shares Made Before Marriage to Prospective Wife Did Not Fall Under Section 16(3)(a)(iii) of Indian Income-tax Act, 1922, as the Words 'Wife' and 'Husband' Require Existing Marital Relationship and Not Prospective Spouses....

The appeals arose out of income tax assessments for four assessment years relating to dividends received by Mrs. Judith Thomas on 750 shares of J. Thomas & Co., Ltd. The assessee, Philip John Plasket ...

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Supreme Court Upholds Industrial Tribunal Reference in Agricultural Operations Case Under Industrial Disputes Act. Agricultural Operations by Profit-Oriented Companies Constitute 'Industry' Under Section 2(j) as Trade or Business Test Satisfied; Larger Question of All Agriculture Not Decided....

Background: The appeals before the Supreme Court arose from two writ petitions filed in the Patna High Court challenging the reference of industrial disputes by the State of Bihar to an Industrial Tri...