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Supreme Court Quashes High Court Ruling in Hindu Religious Trusts Act Case as Legislation Applies Only to Public Trusts. Private Religious Trust Held Outside Scope of Bihar Hindu Religious Trusts Act, 1950, Despite Broad Definition of 'Religious Trust' in Section 2(1)....

The appeal arose from a writ petition filed by the Mahant of Salouna asthal challenging a demand by the Bihar State Board of Religious Trusts to submit a return of income and expenditure under Section...

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Supreme Court Upholds State Government in Religious Trust Act Applicability Case; Trust Deed Construed as Public Religious and Charitable Trust. The Bihar Hindu Religious Trusts Act, 1950 Applied to Trust Situated in Bihar Despite Some Properties Outside State, as Territorial Nexus and Control over Trustees in Personam Conferred Legislative Competence....

The appeal before the Supreme Court arose out of a writ petition filed by the respondent settlor in the Patna High Court challenging proceedings initiated by the Bihar State Board of Religious Trusts ...

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Supreme Court Upholds Commissioner of Income-tax in Denying Firm Registration Under Section 26A of Indian Income-tax Act, 1922. Registration requires firm constituted under an instrument of partnership operative during the previous year, and oral agreement followed by post-accounting year deed fails....

These were two appeals by certificate from the Calcutta High Court involving the interpretation of Section 26A of the Indian Income-tax Act, 1922, concerning registration of partnership firms. The com...

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Supreme Court Upholds Appellant in Election Disqualification Case Under Representation of the People Act, 1951. Contract Signed as Mukhiya of Gram Panchayat Is Not Personal Interest Under Section 7(d), Thus No Disqualification for State Legislature Membership....

The appeal before the Supreme Court arose from an election petition challenging the election of Bhagwan Singh to the Bihar Legislative Assembly from Maner constituency. Rameshwar Prasad Sastri, the fi...

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Supreme Court Upholds Income-tax Officer's Rectification of Written Down Value Under Section 35 of Indian Income-tax Act, 1922. Rectification of Depreciation Calculation Was Valid Despite Absence of Written Notice to Assessee Because Assessee Had Actual Opportunity of Being Heard....

The appellant, a private limited company carrying on textile manufacturing and selling business in Porbandar, challenged an order of the Income-tax Officer passed under Section 35 of the Indian Income...

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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...