Supreme Court

Scroll Down To Discover

Sort by:

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922....

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appointed in 1931 as the sole selling agent and distri...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Tax Authorities in Income Tax Case Regarding Refund of Excess Profits Tax. Repayment of excess profits tax received by a company in England deemed income under Section 11(14) of Indian Finance Act, 1946, irrespective of territorial source....

The appellant, McGregor & Balfour Ltd., a company incorporated in the United Kingdom with its head office there, also carried on business in India. In previous years, it had paid excess profits tax in...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Additional Collector in Execution of U.P. Encumbered Estates Act Decrees in Bihar. Special Judge's Decrees Deemed Civil Court Decrees Under Section 14(7) and Transferable Under Section 39 CPC for Execution Outside Uttar Pradesh....

The dispute concerned execution of money decrees passed under the United Provinces Encumbered Estates Act, 1934 against properties situated outside Uttar Pradesh. The respondent, a heavily indebted pr...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Revenue in Dispute Over Taxation of Foreign Excess Profits Tax Refund. Refunded Excess Profits Tax Paid in United Kingdom Deemed Income in India Under Section 11(14) of Indian Finance Act, 1946....

The litigation arose from income-tax assessment of McGregor & Balfour Ltd., a company incorporated in the United Kingdom with its head office in England and business operations in India. The company h...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Appellant Employer in Industrial Dispute; Sets Aside Tribunal's Refusal of Approval Under Section 33(2) of Industrial Disputes Act, 1947. Employer's Dismissal of Employee Accused of Cycle Theft Approved Despite Subsequent Acquittal in Criminal Case; Principles of Natural Justice Did Not Require Awaiting Criminal Trial Outcome....

Background: The Delhi Cloth and General Mills Ltd., a textile manufacturing company, employed Kushal Bhan as a peon. A criminal case was pending against him for theft of a cycle belonging to Ram Chand...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Petitions in Forest Produce Rights Matter Due to Unregistered or Expired Agreements and Abolition of Proprietary Rights. The Court held that agreements for taking forest produce were either proprietary rights vested in State or licences terminated upon abolition, with no violation of fundamental rights under Article 32....

The case involved a group of writ petitions filed under Article 32 of the Constitution of India by individuals who had entered into agreements with proprietors of zamindari and malguzari villages in t...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Maintainability of Article 32 Petition in Fundamental Rights Challenge to Madras Marumakkathayam (Removal of Doubts) Act, 1955. Majority Rejects Preliminary Objections and Holds That Writ Petition Under Article 32 Cannot Be Dismissed Merely Due to Existence of Alternative Remedy or Disputed Questions of Fact....

The litigation arose from petitions under Article 32 of the Constitution filed by the Kavalappara Moopil Nair and his family members, challenging the constitutional validity of the Madras Marumakkatha...