The dispute concerned the revisional power of the Commissioner of Income-tax under Section 33B(1) of the Indian Income-tax Act, 1922 to cancel an order granting registration to a firm under Section 26...
The dispute arose from the merger of the princely State of Jind into the Patiala and East Punjab States Union. The appellant, M/s. Dalmia Dadri Cement Co. Ltd., was a public company incorporated in 19...
The appeals concerned the validity of reassessment proceedings initiated under erstwhile State income-tax laws after the Indian Income-tax Act, 1922 was extended to Part B States by the Finance Act, 1...
The dispute arose from reassessment proceedings initiated by the Income-tax Officer, Special Circle, Bangalore, against assessee K. N. Guruswamy for the assessment years 1945-46, 1946-47, 1947-48, and...
In a dispute arising from a 21-year lease of land, the lessors granted a parcel of land to the lessees at a monthly rent of Rs. 50, with the lessees undertaking to construct a double-storeyed building...
The appeal arose from a reference under Section 66(1) of the Indian Income-tax Act, 1922 made by the Income-tax Appellate Tribunal to the High Court of Nagpur. The appellant, Badridas Daga, was the so...
The case involved a batch of writ petitions under Article 32 of the Constitution of India challenging the constitutional validity of three state legislations: the Bihar Preservation and Improvement of...
An appeal under Article 136 of the Constitution arose from an order of the Election Tribunal, Dharwar, in Election Petition No. 52 of 1957. The dispute concerned the Mysore Legislative Assembly electi...
The dispute concerned a mortgage dated August 1, 1899, created by Purshottamdas in favour of Dhanrupmal over a four-roomed shop in Ajmer. The mortgage was usufructuary for Rs. 6,300, with Rs. 5,750 le...
The Supreme Court of India considered an appeal by the Sales Tax Officer, Cuttack and the Collector of Commercial Taxes, Cuttack against a judgment of the Orissa High Court dated 12 April 1955 in a wr...
