Supreme Court

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Supreme Court Dismisses Appeals by Partners of Firms in Income Tax Registration Cancellation Case; Rule 6B Held Intra Vires and Notice to Firm Under Section 34 Valid. Registered Firms Treated as Assessees; Service of Notice on Firm Through Partner Sufficient Under Indian Income-tax Act, 1922....

This case involved four civil appeals before the Supreme Court of India arising out of writ petitions filed under Article 226 of the Constitution challenging reassessment proceedings and cancellation ...

Supreme Court

Supreme Court Upholds Revenue’s Assessment — Income from Sale of Naturally Grown Trees Not Agricultural Income. Assessee Must Prove Entitlement to Exemption Under Section 4(3)(viii) of Income-tax Act, 1922; Tribunal’s Finding of Fact Binding....

The dispute concerned the taxability of income derived by the respondent, a proprietor of an estate, from the sale of trees in his forests. The respondent claimed that the income was agricultural inco...

Supreme Court

Supreme Court Strikes Down Himachal Pradesh Land Reforms Act as Void for Legislative Incompetence. The Act Was Passed by a Defunct Assembly Constituted Under the Old Part C States Act, Not the New Himachal Pradesh and Bilaspur (New State) Act, 1954....

The Supreme Court heard thirty-two writ petitions under Article 32 of the Constitution filed by landowners of Himachal Pradesh challenging the constitutional validity of the Himachal Pradesh Abolition...

Supreme Court

Supreme Court Dismisses Assessee’s Appeal in Income Tax Excess Dividend Case — Interpretation of 'Rate Applicable to Total Income' Under Finance Act, 1951. The rate applicable is the rate actually applied to the company’s taxable income, not the statutory rate prescribed, for computing additional income tax on excess dividend....

The dispute arose from the assessment of Rajputana Agencies Ltd., a private limited company in Saurashtra, for the assessment year 1952-53. The company declared a dividend of Rs. 30,000, out of which ...

Supreme Court

Supreme Court Holds Drivers Liable Under Motor Vehicles Act for Permit Violations, Reversing High Court Decision. Interpretation of Sections 42(1) and 123, Motor Vehicles Act, 1939, Establishes Liability of Driver for Using Vehicle Contrary to Permit Conditions....

The appeals before the Supreme Court arose from a criminal prosecution under the Motor Vehicles Act, 1939, against drivers who were not the owners of the vehicles. The drivers were found driving publi...

Supreme Court

Supreme Court Upholds Revenue Authorities in Income Tax Appeal; Compensation for Premature Termination of Trading Contract is Taxable Revenue Receipt. The Court Held That Rs 2,50,000 Paid as Solatium for Cancellation of Limestone Supply Agreement Constituted Income Under Indian Income-tax Act, 1922....

This appeal before the Supreme Court of India arose from a reference under Section 66(1) of the Indian Income-tax Act, 1922 regarding the taxability of Rs 2,50,000 received by the respondent assessee....

Supreme Court

Supreme Court Upholds Taxability of Voluntary Payments as Income from Vocation. Teaching Vedanta Constitutes a Vocation Under Section 10 of Income-tax Act, 1922, and Voluntary Gifts from Disciple Are Taxable as Income....

The assessee, a retired Superintendent of Police from the former Travancore State, spent his time after retirement in 1940 studying Vedanta philosophy and expounding it to interested persons. He gathe...

Supreme Court

Supreme Court Reverses High Court and Holds That Renewed Lease by Former Partners Is Not an Asset of Dissolved Partnership. Since fiduciary relationship ended with original lease and partnership, Section 88 of Indian Trusts Act, 1882 did not apply, and factual circumstances rebutted the equitable presumption that renewal enured to benefit of all partners....

The dispute arose between former partners who had jointly carried on salt manufacturing business under a 17-year lease from the Government. The appellant and the father of defendants 2 to 7 had obtain...

Supreme Court

Supreme Court Upholds State of Madras in Commercial Crops Markets Act Case; Statutory Licensing Restrictions on Cotton and Groundnut Trade Are Reasonable. The Court Held That Madras Commercial Crops Markets Act, 1933 and Rules Imposed Reasonable Restrictions Under Article 19(6) of Constitution to Protect Growers from Middlemen Despite Voidness of Collector's Discretion in Section 5(4)(a) and Rule 37....

The Supreme Court of India considered constitutional challenges to the Madras Commercial Crops Markets Act, 1933, and the rules and notifications made thereunder. The appellants, traders dealing in co...

Supreme Court

Supreme Court Upholds Revenue in Excess Profits Tax Deduction Dispute. Managing Agent's Commission on Net Profits Must Be Computed After Deducting Excess Profits Tax as Net Profits Mean Divisible Profits....

The dispute arose in the course of excess profits tax assessment of The Delhi Flour Mills Co. Ltd., which had appointed a firm as its managing agents under an agreement made in 1936. The agreement pro...

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Supreme Court

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Supreme Court Dismisses Appeals by Partners of Firms in Income Tax Registration Cancellation Case; Rule 6B Held Intra Vires and Notice to Firm Under Section 34 Valid. Registered Firms Treated as Assessees; Service of Notice on Firm Through Partner Sufficient Under Indian Income-tax Act, 1922....

Supreme Court Upholds Revenue’s Assessment — Income from Sale of Naturally Grown Trees Not Agricultural Income. Assessee Must Prove Entitlement to Exemption Under Section 4(3)(viii) of Income-tax Act, 1922; Tribunal’s Finding of Fact Binding....

Supreme Court Strikes Down Himachal Pradesh Land Reforms Act as Void for Legislative Incompetence. The Act Was Passed by a Defunct Assembly Constituted Under the Old Part C States Act, Not the New Himachal Pradesh and Bilaspur (New State) Act, 1954....

Supreme Court Holds Drivers Liable Under Motor Vehicles Act for Permit Violations, Reversing High Court Decision. Interpretation of Sections 42(1) and 123, Motor Vehicles Act, 1939, Establishes Liability of Driver for Using Vehicle Contrary to Permit Conditions....

Supreme Court Upholds Taxability of Voluntary Payments as Income from Vocation. Teaching Vedanta Constitutes a Vocation Under Section 10 of Income-tax Act, 1922, and Voluntary Gifts from Disciple Are Taxable as Income....

Supreme Court Upholds Revenue in Excess Profits Tax Deduction Dispute. Managing Agent's Commission on Net Profits Must Be Computed After Deducting Excess Profits Tax as Net Profits Mean Divisible Profits....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Acquits Appellant in Prevention of Corruption Act Case Due to Absence of Pec...

Supreme Court Modifies High Court Order Appointing Different Arbitrator Under Section 11 o...

Supreme Court Upholds Scrutiny Committee Invalidation of Scheduled Tribe Caste Claim but P...

Supreme Court Allows Homebuyers' Appeal and Waives Time Extension Charges Imposed by Devel...

Supreme Court Dismisses Insurer's and Claimant's Appeals in Motor Accident Death Compensat...