Supreme Court

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Supreme Court Upholds Appellant in Company Law Dispute Over Validity of Managing Director's Appointment by Will. Appointment by will of previous managing director held not void under Section 312 of Companies Act, 1956, as 'assignment' does not include 'appointment' and Section 255 permits appointment of directors otherwise than by company....

Background: The case arose from a dispute in a private company Oriental Metal Pressing Works (P.) Ltd. regarding the validity of the appointment of a managing director by will. Dadoba Tukaram Thakoor ...

Supreme Court

Supreme Court Upholds Industrial Court's Jurisdiction to Abolish Contract Labour under Bombay Industrial Relations Act, 1947. The Court held that a dispute over abolition of contract labour inevitably raised matters covered by Schedule II, items (2), (9) and (10), falling exclusively within the industrial court's reference jurisdiction under Section 73A, and that Section 3(18) including mode of employment as an industrial matter did not violate Article 19(1)(g) of the Constitution....

The Supreme Court dealt with an industrial dispute between a sugar mill employer and a workers' union concerning the employment of contract labour. The union, representing workmen, served a notice of ...

Supreme Court

Supreme Court Upholds Assessee in Agricultural Income Tax Deduction for Immature Rubber Plantation Expenditure. Deduction Allowed Under Section 5(j) of Travancore-Cochin Agricultural Income-tax Act, 1950 as Expenses Were Wholly for Deriving Agricultural Income, Not Confined to Same Year Yield....

The Supreme Court of India heard three civil appeals by special leave against a common judgment of the Kerala High Court in Agricultural Income-tax Referred Cases Nos. 15, 18 and 19 of 1955. The appel...

Supreme Court

Supreme Court Dismisses Tax Department's Appeal in Agricultural Income Tax Deduction Case. Expenditure on Upkeep and Maintenance of Immature Rubber Trees Held Deductible Under Section 5(e) of Madras Plantations Agricultural Income Tax Act, 1955....

The dispute concerned the deductibility of expenses incurred on immature non-bearing rubber trees under the Madras Plantations Agricultural Income Tax Act, 1955. The respondent assessee, The Calvary M...

Supreme Court

Supreme Court Upholds Assessee as Dealer in Shares and Securities Under Section 66(2) of Income-tax Act, 1922. Frequent and Substantial Share Transactions with Magnitude and Books of Account Supported Tribunal's Finding of Business, Not Mere Investment Realisation....

The appeals arose from income-tax assessments for the years 1944-45 to 1948-49 concerning the assessee, the son of the late Maharajadhiraja of Darbhanga and brother of the present Maharaja, who receiv...

Supreme Court

Supreme Court Upholds Industrial Tribunal Award in Factories Act Leave Dispute — Section 79 Prescribes Minimum Not Maximum. Industrial Tribunal Could Award Privilege Leave Beyond Statutory Floor as Sections 78 and 84 Show No Standardisation; Distinction Between Clerical and Manual Staff Justifiable....

This civil appeal arose from an industrial dispute between Alembic Chemical Works Co., Ltd., the employer, and its workmen regarding a demand for enhanced leave benefits. The Government of Bombay refe...

Supreme Court

Supreme Court Allows Appeals in Part in Industrial Dispute Over Dismissal of Workmen, Holding Reference Competent but Tribunal's Reinstatement of 47 Workmen Unjustified. A settlement arrived at during conciliation proceedings must have the conciliation officer's concurrence to be binding under Section 18 of the Industrial Disputes Act, 1947, and absent discrimination or victimisation, a tribunal cannot interfere with a proper managerial inquiry justifying dismissal under Standing Orders....

The dispute arose from the dismissal of sixty workmen by the appellant company following an illegal strike. A settlement had been arrived at on February 18, 1954, during conciliation proceedings, but ...

Supreme Court

Supreme Court Dismisses Assessee's Appeals in Sales Tax Dispute Over Kutcha Delivery Orders, Holding Two Separate Transactions Taxable. Delivery Order as Document of Title to Goods Under Section 2(4) of Sale of Goods Act, 1930 Constituted a Second Sale by Original Purchaser to Third Party, Attracting Tax Under Madras General Sales Tax Act, 1939....

The Supreme Court addressed two civil appeals arising from sales tax assessments for the year 1952-53 under the Madras General Sales Tax Act, 1939, as amended. The assessee dealt in gunnies and purcha...

Supreme Court

Supreme Court Upholds Tax Department in Excess Profits Tax Reopening and Apportionment of Managing Agency Commission. Apportionment of Commission Earned Under Managing Agency Agreement Was Proper Under Rule 9, Schedule I, Excess Profits Tax Act, 1940, and Assessment Reopening Under Section 15 Was Valid....

These appeals were directed against the judgment and order dated March 16, 1955, of the Madras High Court in Case Referred No. 43 of 1950, which answered reference questions against the assessee. The ...

Supreme Court

Supreme Court Upheld Income Tax Officer in Income Tax Rectification Case — Section 35 Scope Broader Than CPC Review. Section 35 of Indian Income-tax Act, 1922 Permitted Rectification of Errors of Fact and Law, and Section 18A(8) Mandated Penal Interest....

The appeal arose from a writ petition filed by a limited company owning a spinning mill at Alwaye against orders of the Income-tax Officer, Alwaye. The company commenced business in January 1951, its ...

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Supreme Court

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Supreme Court Upholds Assessee in Agricultural Income Tax Deduction for Immature Rubber Plantation Expenditure. Deduction Allowed Under Section 5(j) of Travancore-Cochin Agricultural Income-tax Act, 1950 as Expenses Were Wholly for Deriving Agricultural Income, Not Confined to Same Year Yield....

Supreme Court Dismisses Tax Department's Appeal in Agricultural Income Tax Deduction Case. Expenditure on Upkeep and Maintenance of Immature Rubber Trees Held Deductible Under Section 5(e) of Madras Plantations Agricultural Income Tax Act, 1955....

Supreme Court Upholds Assessee as Dealer in Shares and Securities Under Section 66(2) of Income-tax Act, 1922. Frequent and Substantial Share Transactions with Magnitude and Books of Account Supported Tribunal's Finding of Business, Not Mere Investment Realisation....

Supreme Court Upheld Income Tax Officer in Income Tax Rectification Case — Section 35 Scope Broader Than CPC Review. Section 35 of Indian Income-tax Act, 1922 Permitted Rectification of Errors of Fact and Law, and Section 18A(8) Mandated Penal Interest....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Upholds Scrutiny Committee Invalidation of Scheduled Tribe Caste Claim but P...

Supreme Court Allows Homebuyers' Appeal and Waives Time Extension Charges Imposed by Devel...

Supreme Court Dismisses Insurer's and Claimant's Appeals in Motor Accident Death Compensat...

Supreme Court Acquits Accused in Kidnapping and Murder Case Due to Lack of Substantive Evi...

Supreme Court Dismisses Special Leave Petition Against Interim Order in Electricity Act Di...