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Supreme Court Upholds Conviction of Accused under Industrial Disputes Act for Dismissal During Pendency of Conciliation Proceedings. Conciliation Proceedings Do Not Terminate on Expiry of 14 Days; They Conclude Only When Report is Received by Appropriate Government Under Section 20(2)(b) of Industrial Disputes Act, 1947....

The case arose from a criminal prosecution under the Industrial Disputes Act, 1947 against a bus service and its manager for allegedly dismissing a workman during the pendency of conciliation proceedi...

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Supreme Court Upholds Revenue Appeal in Excess Profits Tax Dispute Over Rental Income; Banking Company's Surplus Premises Letting Held Taxable as Business. Main Provision of Section 2(5) and Rule 4(4) of Schedule I to Excess Profits Tax Act, 1940 Applied Despite First Proviso to Include Rental Income in Business Profits....

The appeal before the Supreme Court arose from a reference under Section 66(1) of the Indian Income-tax Act, 1922, concerning the liability of a banking company in liquidation to excess profits tax on...

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Supreme Court Upholds Constitutional Validity of Bihar Hindu Religious Trusts Act, 1950. Classification Between Hindu, Jain and Sikh Religious Trusts Held Permissible Under Article 14; Restrictions on Trustees Reasonable Under Article 19(5)....

The Supreme Court heard five civil appeals arising from judgments of the Patna High Court upholding the constitutional validity of the Bihar Hindu Religious Trusts Act, 1950. The appellants were mahan...

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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...