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Supreme Court Upholds State in Sikh Gurdwara Administration Case; Section 148-B of Sikh Gurdwaras Act Valid. Direct Election by Entire Sikh Community Not Essential to Religion; Method of Representation for Extended Territories Is Administrative Convenience Under Article 26(b) of Constitution....

The Supreme Court considered a petition under Article 32 of the Constitution challenging the constitutional validity of Section 148-B of the Sikh Gurdwaras Act, 1925, inserted by the Sikh Gurdwaras (A...

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Supreme Court Opines in Berubari Union Reference That Cession of Indian Territory to Pakistan Requires Constitutional Amendment Under Article 368. Article 3 Does Not Authorise Cession of National Territory; Implementation of Indo-Pakistan Agreement Requires Law Under Article 368....

The President of India referred three questions to the Supreme Court under Article 143(1) of the Constitution regarding the implementation of the Indo-Pakistan Agreement relating to Berubari Union and...

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Supreme Court Upholds Appellant in Wagering Partnership Dispute; Partnership for Wagering Transactions Not Unlawful Under Section 23 of Indian Contract Act, 1872. The Court Held That although Wagering Contracts Are Void Under Section 30, They Are Not Forbidden by Law, and a Collateral Agreement to Enter into Such Contracts Is Enforceable....

The dispute arose from a partnership between two managers of joint families, the appellant and first respondent, formed to carry on wagering contracts with two Hapur firms. The partnership agreement s...

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Supreme Court Upholds Income-tax Department's Denial of Grossing Up and Tax Credit to Assessee Holding Shares via Blank Transfers. Unregistered Transferee Lacks Shareholder Status Under Section 18(5) of Indian Income-tax Act, 1922, Because Company Recognizes Only Registered Members Under Indian Companies Act, 1913....

Background: The dispute arose under the Indian Income-tax Act, 1922, concerning the entitlement of an assessee to gross up dividend income and claim credit for tax deducted at source when shares were ...

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Supreme Court Upholds Revenue in Income Tax Assessment of Stock Exchange Association Fees. Specific Services Fees from Authorised Assistants and Quotation List Enlistment Held Taxable Under Section 10(6) of Indian Income-tax Act, 1922....

The dispute concerned the taxability of certain receipts of the respondent, a limited liability company incorporated on 7 June 1933 to take over the assets and liabilities of the unincorporated Calcut...

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Supreme Court Upholds Trustees in Limitation Dispute Over Hereditary Worshipper Rights; Suits Barred by Article 120 of Limitation Act. Claim for Declaration and Injunction by Hereditary Worshippers Fails as Ouster by Trustees Was a Completed Injury, Not a Continuing Wrong Under Section 23 of Indian Limitation Act, 1908....

The litigation arose from a long-standing dispute between the Waghmare family, hereditary worshippers known as Guravs, of the Shree Dnyaneshwar Maharaj Sansthan at Alandi, and the trustees of the Sans...

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Supreme Court Upholds Enforceability of Partnership for Wagering Transactions; Collateral Agreement Not Unlawful Under Section 23 of Indian Contract Act. Wagering Contracts Are Void Under Section 30 of Indian Contract Act, 1872, but Not Forbidden by Law, So a Partnership Formed to Enter into Such Contracts Is Not Illegal....

This appeal before the Supreme Court of India concerned the legality of a partnership formed for the purpose of entering into wagering contracts. The appellant and the first respondent, both managers ...

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Supreme Court Upholds Revenue in Income-tax Appeal on Dividend Grossing Up and Tax Credit. Unregistered Transferee Under Blank Transfer Not a Shareholder Under Sections 16(2) and 18(5) of Income-tax Act, 1922, and Thus Not Entitled to Grossing Up or Credit for Tax Deducted at Source....

The appeal arose from an income-tax reference concerning the assessee, Messrs. Howrah Trading Co. Ltd., Calcutta, for the assessment years 1944-45 to 1947-48. The assessee had received dividend income...

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Supreme Court Upholds Revenue in Stock Exchange Association Taxability Case: Fees for Authorised Assistants and Quotation List Are Taxable. Section 10(6) of Indian Income-tax Act, 1922 Applied to Trade Association Performing Specific Services for Members for Remuneration Definitely Related to Those Services....

The Supreme Court considered an appeal by the Commissioner of Income-tax, West Bengal against a judgment of the Calcutta High Court which had held in favour of the assessee, the Calcutta Stock Exchang...