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Supreme Court Allows State Appeal in Murder Case; Quashes Acquittal Due to Failure to Prove Insanity at Time of Offence. Accused's claim under Section 84 IPC fails because evidence of epileptic insanity before and after crime did not establish incapacity to know wrongfulness at crucial moment....

The case involved a criminal appeal by special leave filed by the State of Madhya Pradesh against the judgment of the Madhya Pradesh High Court, Gwalior Bench, which had declined to reverse the order ...

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Supreme Court Upholds Industrial Tribunal's Award of Bonus to Workmen in Industrial Disputes Act Case, Rejecting Employer's Claim of Paying Living Wage. Living Wage Concept Held Not Static and Employer's Reliance on 1940 Textile Labour Committee Report Found Unsound Under Industrial Disputes Act, 1947....

Background: The case arose from an industrial dispute between Standard Vacuum Refining Co. of India Ltd. and its workmen regarding a claim for bonus for the year 1956. The dispute was referred to the ...

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Supreme Court Upholds Prosecution of Accused in Iron and Steel Control Order Price Violation Case — Police Report Sufficient Under Section 11 and Price Notification Intra Vires. Notification Fixing Maximum Prices Did Not Violate Article 14 and Section 11 Report Need Not Detail Evidentiary Facts for Cognizance....

This criminal appeal before the Supreme Court arose from a prosecution under the Essential Supplies (Temporary Powers) Act, 1946 read with the Iron and Steel (Control of Production and Distribution) O...

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Supreme Court Upholds Assessment of Inherited Beedi Business as Association of Persons Under Income-tax Act, 1922. Co-Heirs' Unity of Control and Consent While Business Carried On by Receivers Created Taxable Entity Despite Pending Partition Suit....

The appeal arose from an income-tax reference under Section 66(1) of the Indian Income-tax Act, 1922, concerning the validity of assessment of income from a beedi business as that of an association of...

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Supreme Court Upholds Union's Right to Recover Arrears of Cotton Excise Duty from Cloth Mill in Rajasthan. Article 277 of Constitution Is Subject to Article 278 Agreement Between President and Rajpramukh Allowing Union to Collect Pre-1950 Excise Dues Under Rajasthan Excise Duties Ordinance, 1949....

The dispute arose from the Union of India's attempt to recover arrears of cotton excise duty from a cloth mill in Rajasthan for the period 1 April 1949 to 31 March 1950. The mill, Maharaja Krishnagarh...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Matter — Receipt from Profit-Sharing Covenant Held Revenue, Not Capital. Payment for each ton of cement manufactured from limestone from transferred leases under deed of assignment was held assessable as income because transaction substantially shared profits of commercial activities, not sale or lease....

The Supreme Court of India considered an appeal by special leave from a judgment of the Calcutta High Court in an income-tax reference. The appellant, a public limited company incorporated to carry on...

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Supreme Court Rejects Claim of Absolute Privilege by Member of Legislative Assembly in Criminal Defamation Case. Publication of Disallowed Assembly Questions Not Immune Under Article 194 of Constitution; Sections 500 and 501 IPC Prosecution Allowed....

The appeal arose from a criminal defamation complaint filed against an elected member of the West Bengal Legislative Assembly who had published certain questions in a local journal after the Speaker h...

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Supreme Court Sets Aside Contempt Conviction of Corporation Committee Members in Pending Criminal Proceeding Case. Enquiry by Special Committee into Official Misconduct Did Not Constitute Parallel Judicial Enquiry or Interference with Course of Justice Under Section 497 of Indian Penal Code and Section 253(1) of Code of Criminal Procedure....

The appeal before the Supreme Court arose from contempt proceedings initiated in the Calcutta High Court against three members of a Special Committee of the Calcutta Corporation. The respondent, B. K....

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Supreme Court Dismisses Appeals by Company and Shareholders in Income Tax Deemed Dividend Dispute. Paragraph 12 of Merged States (Taxation Concessions) Order 1949 Did Not Bar Section 23A Order for Pre-Merger Years, Interest Under Section 18A(8) Not Deductible, and Section 14(2)(c) Exemption Limited to Non-Assessable State Income....

Background: The case arose from income tax assessments of Bhor Industries Ltd., a private company incorporated in 1944 in the former Bhor State, whose shareholders were resident in British India. The ...