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Supreme Court Upholds Plaintiff in Hindu Adoption and Succession Dispute; Adoption Claim Rejected for Insufficient Evidence. Alleged Adoption Lacked Formalities and Publicity, and Estoppel Could Not Bar Widow's Challenge When Both Parties Knew True Facts....

The dispute arose over inheritance to the estate of Lakshminarayan, a Marwari Aggarwal of Bhandara, who died on January 6, 1936. His widow, Mst. Chaltibai (respondent), filed a suit for declaration an...

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Supreme Court Upholds Election Tribunal's Power to Consider Additional Grounds of Disqualification in Rejection of Nomination Paper. Court Rules That Inquiry Under Section 100(1)(c) of Representation of the People Act, 1951 Is Not an Appeal from Returning Officer's Decision and Tribunal May Entertain Grounds Not Raised Before Returning Officer....

The dispute arose from the 1957 general elections to the Madras Legislative Assembly from the Alangulam constituency. Six persons were nominated, including the appellant, the second respondent Chellap...

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Supreme Court Upholds Prosecution in Trade Mark Limitation Case; Prosecution Commences on Filing Complaint. Filing of Private Complaint Within One Year of Discovery Satisfies Section 15 of Indian Merchandise Marks Act, 1889, Even if Process Issued Later....

The Supreme Court of India considered an appeal by special leave against the judgment of the Allahabad High Court in a criminal revision arising from a prosecution under the Indian Penal Code and the ...

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Supreme Court Upholds Income Tax Assessment of Isolated Land Transaction as Adventure in the Nature of Trade. Profit from Purchase and Sale of Four Plots Adjacent to Assessee's Managed Mills Taxable as Business Income under Section 2(4) of Income Tax Act, 1922, Due to Intention to Resell at Profit....

The appeal arose from an income tax assessment concerning the taxability of profit from the sale of four plots of land by the appellant firm, G. Venkataswami Naidu & Co., which acted as managing agent...

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Supreme Court Holds Refundable Bottle Security Deposits Are Trading Receipts Under Section 10 of Income-tax Act, 1922. Distiller's Additional Sums Charged as Security for Return of Bottles Treated as Extra Price and Assessable as Income Despite Separate Accounting and Refundability....

Background: The assessee, a distiller of country liquor, carried on business of selling bottled liquor to licensed wholesalers under a government-regulated trade. Due to wartime bottle scarcity, the g...

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Supreme Court Upholds Constitutional Validity of Bombay Tenancy and Agricultural Lands (Amendment) Act, 1956. State Legislature Competent to Enact Land-to-Tenant Transfer under Entry 18 List II, and Act Protected by Article 31A from Fundamental Rights Challenge....

The case involved six petitions under Article 32 of the Constitution challenging the constitutional validity of the Bombay Tenancy and Agricultural Lands (Amendment) Act, 1956 (Bom. XIII of 1956), whi...

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Supreme Court Partly Allows Appeal in Section 498 IPC Detention Case; Conviction of One Accused Upheld, Other Acquitted. Husband's Rights Under Section 498 IPC Protected Even Against Wife's Consent, But Sentence Enhanced by High Court Set Aside and Trial Court Sentence Restored....

The appeal arose from a criminal prosecution under Section 498 of the Indian Penal Code, 1860, concerning the alleged detention of a married woman with intent to have illicit intercourse. The two appe...

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Supreme Court Upholds Ajmer Abolition of Intermediaries and Land Reforms Act Against Constitutional Challenge. State Acquisition of Intermediary Estates Held Valid; Ancillary Provisions on Lease Cancellation and Rent Control Protected Under Article 31-A(1)(a)....

Background: The dispute arose from the Ajmer Abolition of Intermediaries and Land Reforms Act, 1955 (Ajmer III of 1955), enacted by the Ajmer Legislative Assembly to abolish intermediaries and reform ...

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Supreme Court Dismisses Assessee's Appeals in Income Tax Dispute Over Concealed Business Profits. Court Holds That Enquiry Under Section 25A of Indian Income-tax Act, 1922 Limited to Partition and Not Conclusive as to Quantum of Taxable Income Under Section 23(3)....

The dispute arose from income-tax assessment proceedings for the assessment year 1946-47 concerning a Hindu undivided family carrying on business as piecegoods merchants in Calcutta. The assessee had ...