Income Tax Act, 1922

The case concerned a show‑cause notice issued under the Central Excises and Salt Act, 1944 for alleged short levy of excise duty by a sole proprietor who died in 1989. The legal heirs challenged the notice, arguing that the Act contains no provision to continue assessment against a dead person’s estate. The Supreme Cou…

The employee, Shree Lal Meena, sent a resignation letter on 14 July 1990, which was accepted on 11 January 1991. After the Life Insurance Corporation (Employees) Pension Rules, 1995 were introduced with retrospective effect from 1 November 1993, he claimed pension on the ground that Rule 3 made the Rules applicable to …

Mahabir Industries, a polythene manufacturer in Himachal Pradesh, claimed tax deductions under Section 80‑IA for two years, then under Section 80‑IB for five years, and after a substantial expansion in AY 2006‑07, under Section 80‑IC. The Assessing Officer allowed the 100% deduction for AY 2006‑07 and 2007‑08 but denie…

Balaji Steel Re‑rolling Mills, a partnership engaged in manufacturing hot re‑rolled products, challenged an order of the Commissioner of Central Excise and Customs that fixed its production capacity and duty liability. The matter was remanded by the Appellate Tribunal, but on a later appeal the Tribunal dismissed the a…

The dispute arose in Biological E. Ltd. after the death of its promoter, when the widow (respondent No.1) and her three daughters were appointed directors. The widow challenged the validity of board meetings held on 9‑4‑2013, 10‑4‑2013 and 11‑4‑2013, the appointment of her daughters as directors and the continuance of …

The appellant complained to the Lokayukta that three government officials had caused a loss of Rs.4 crore to the State of Madhya Pradesh by purchasing land at inflated prices. The Lokayukta police investigated, exonerated the officials and filed a closure report under Section 169 of the Cr.P.C. before the Special Judge…