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Supreme Court Dismisses Cross Appeals in Industrial Bonus Calculation Dispute. Full Bench Formula Applied to Compute Available Surplus; Political Fund Donations Not Deductible and Commission-Based Salesmen and Apprentices Excluded from Bonus Under Industrial Disputes Act, 1947....

These two cross appeals by special leave arose from an industrial dispute between Voltas Limited and its workmen regarding the quantum of bonus payable for the financial year 1956-57. The employer had...

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Supreme Court Strikes Down Travancore-Cochin Land Tax Act in Article 32 Petitions as Violative of Article 14 and 19(1)(f). Uniform Flat Rate Land Tax Without Classification and Arbitrary Exemption Power Held Unconstitutional; Provisional Assessment Without Survey or Hearing Unreasonable....

The Travancore-Cochin Land Tax Act, 1955, as amended by the Travancore-Cochin Land Tax (Amendment) Act, 1957, was challenged by 22 petitioners who owned forest lands in the State of Kerala, which had ...

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Supreme Court Upholds Income Tax Department in Dividend Assignment Case: Deed Transferring Future Dividends to Wife Not a Transfer of Existing Property. Voluntary Covenant to Pay Over Dividends Received Was Merely Application of Income, Assessable in Assessee's Hands Under Section 16(1)(c) of Indian Income-tax Act, 1922....

The appeal arose from a certificate of fitness granted by the High Court of Calcutta under Section 66A(2) of the Indian Income-tax Act, 1922. The assessee, Provat Kumar Mitter, was the registered hold...

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Supreme Court Allows State Appeal in Police Service Reversion Case. Rule 3 of Madras Police Subordinate Service Rules Fixes 30% as Maximum Promotion Quota and No Violation Occurs When Rank-Promotees Constitute Less Than 30% of Sub-Inspector Cadre....

The dispute arose from the reversion of a police officer from an officiating post of Sub-Inspector to his substantive post of Head Constable in the Madras Police Service. The respondent had joined as ...

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Supreme Court Upholds Revenue's Disallowance of Excessive Commission in Excess Profits Tax Assessment. Interpretation of 'Outgoings' Includes Excess Profits Tax and Branch Manager Commission Disallowance Justified Under Rule 12 of Schedule I of Excess Profits Tax Act, 1940....

The assessee firm, N. M. Rayaloo Iyer & Sons, carried on business in dyes and chemicals under the name Colours Trading Company, with head office at Madura and thirteen branch offices. It was the chief...

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Supreme Court Upholds Income Tax Department in Determining Applicability of Section 23A to Closely Held Company. Court Holds That Shares Controlled by a De Facto Block Cease to Be Held by Public Under Explanation to Third Proviso to Section 23A of Income-tax Act, 1922....

The appeal arose from a reference under Section 66(2) of the Indian Income-tax Act, 1922 concerning the applicability of Section 23A to the assessee company, a public limited company, for the assessme...

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Supreme Court Upholds Respondent Employer in Insurance Act Bonus Dispute; Industrial Tribunal Reference Held Invalid. Section 31A(1)(c) of Insurance Act, 1938, Contains Absolute Prohibition Against Bonus as Remuneration, Excluding Adjudication Under Section 10(1) of Industrial Disputes Act, 1947....

The appeal arose from a decision of the Central Government Industrial Tribunal, Dhanbad, which dismissed a reference concerning a bonus claim made by workmen of a general insurance company. The workme...

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Supreme Court Upholds Appellant Employers in Industrial Dispute Over Profit Bonus Agreement Extension — Agreement Departed from Full Bench Formula. Extension of Five-Year Bonus Pact That Provided Minimum Bonus Despite Losses and Set-Off/Set-On Was Beyond Tribunal's Jurisdiction Under Bombay Industrial Relations Act, 1947, Sections 42 and 73-A....

The dispute arose between Ahmedabad cotton textile mills and the Textile Labour Association, a representative union of workers, over payment of profit bonus for the year 1958. In 1955, the union and t...