Created by Fuzzy Cloud

Income Tax Act

203 judgments · newest first · showing 201–203

KU. SONIA BHATIAversusSTATE OF U.P. & ORS.

1981 INSC 69Dismissed

The appellant, Sonia Bhatia, claimed ownership of 80 bighas of land gifted to her by her grandfather on 28 January 1972, after the statutory cut‑off date of 24 January 1971 under the Uttar Pradesh Imposition of Ceiling on Land Holdings Act, 1960. The Prescribed Authority ignored the gift under …

EMPIRE JUTE CO. LID.versusCOMMISSIONER OF INCOME TAX

1980 INSC 126Appeal(s) allowed

Empire Jute Co., a member of the Indian Jute Mills Association, purchased loom‑hours from four other mills under a quinquennial working‑time agreement that limited weekly loom operation. The company claimed Rs 2,03,255 as a revenue expense deductible under section 10(2)(xv) of the Income‑Tax Act, …

V. S. KUTIAN PILLAIversusRAMAKRISHNAN & ANR.

1979 INSC 186Dismissed

The petitioners, office bearers of a charitable Sabha, challenged a search warrant issued under Section 93(1)(c) of the Code of Criminal Procedure, 1973, on the ground that it violated the constitutional protection against self‑incrimination under Article 20(3). The Supreme Court examined whether a …