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Supreme Court Upholds Constitutional Validity of Section 144 of Code of Criminal Procedure, 1898 in Challenge by Accused. Anticipatory Restrictions in Emergency to Prevent Disorders Are Reasonable and Saved by Article 19(2) and (3) of Constitution of India, 1950....

The Supreme Court of India considered a writ petition under Article 32 of the Constitution filed by a trade union activist challenging the constitutional validity of Section 144 of the Code of Crimina...

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Supreme Court Dismisses Appellant in Evacuee Property Act Case Due to Lack of Good Faith in Pre-Enactment Sale Transaction. Sale by Vendor Who Had Migrated to Pakistan and Intended to Defeat Apprehended Evacuee Law Is Not Entered Into in Good Faith Under Section 40(4)(a) of Administration of Evacuee Property Act, 1950....

The dispute involved an application for confirmation of a sale transaction of immovable property in Madras under the Administration of Evacuee Property Act, 1950. The appellant, Rabia Bai, a citizen o...

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Supreme Court Dismisses Assessee in Bihar Agricultural Income-tax Act, 1948 Case Due to Receiver Not Being Exclusive Assessee. Income Collected by Court Receiver Remained Owner's Agricultural Income and Was Taxable Under Sections 2(m), 3 and 13 of the Act....

Background: The dispute arose under the Bihar Agricultural Income-tax Act, 1948, regarding the assessability of an estate owner for agricultural income-tax during a period when the estate was managed ...

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Supreme Court Upholds Income Tax Department in Partnership Profit Assignment Case. Income-tax Act, 1922 Section 16(1)(c) Applied; Partner's Settlement of Share of Profits on Wife and Daughters Amounted to Application of Income After Accrual, Not Diversion by Overriding Title....

Background: The appeals arose from income tax assessments of A. R. Rangachari, a partner in the firm Messrs. Chari and Ram, who held a six-anna share in profits and losses. During the pendency of proc...

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Supreme Court Quashes Executive Council Resolutions Terminating Services of University Employees for Bypassing Special Statutory Procedure. Employees' Terminations Under Ordinance No.6 and Agreements Were Ultra Vires as Action Under Statute No.30 Was Already Pending and Ordinances Could Not Override Statutes....

The appeals arose from writ petitions filed by teaching staff of Banaras Hindu University challenging resolutions of the Executive Council terminating their services. The University had been facing de...

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Supreme Court Upholds Assessee Bank in Business Profits Tax Act Reserves Dispute, Holding Undivided Profits Constitute Reserves. Undivided Profits Allocated Under US Treasury Rules Form Part of Capital Structure and Are Includible in Capital and Reserves Under Rule 2(1) of Schedule II, Business Profits Tax Act, 1947....

The First National City Bank, a non-resident bank incorporated under the National Bank Act of the United States of America with its head office in America and branches in India, was assessed under the...

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Supreme Court Allows Assessee's Deduction of Profit Share Paid to Financier as Business Expenditure under Income-tax Act, 1922. Profit Share Payment for Financing Colliery Business Held Deductible as Revenue Expenditure Despite Being Equivalent to 11/16th of Net Profits....

The dispute arose from income-tax assessments for the years 1947-48 and 1948-49 concerning the allowability of certain payments made by the appellant-assessee, Dharamvir Dhir, to the Mohini Thapar Cha...

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Supreme Court Upholds Income Tax Department in Trust Deed Assessment Case — Income from Shares Settled in Trust for Wife Liable to Be Included in Husband's Total Income. Transfer of Assets to Self as Trustee for Wife's Benefit Attracted Section 16(3)(b) of Indian Income-tax Act, 1922, and Love and Affection Did Not Constitute Adequate Consideration....

The appeals arose from an income tax reference concerning the inclusion of dividend income from shares settled in trust for the assessee's wife. The assessee, Tulsidas Kilachand, was one of four appel...

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Supreme Court Upholds Conviction of Employee in Food Adulteration Case Under Prevention of Food Adulteration Act, 1954. Employee Who Sold Adulterated Mustard Oil Is Liable Without Proof of Mens Rea Under Section 7 Read with Section 16; Sentence Reduced Due to Special and Adequate Reasons....

The appeal concerned criminal liability of a servant for sale of adulterated food under the Prevention of Food Adulteration Act, 1954. The appellant was an employee in a shop owned by a vendor of edib...