Created by Fuzzy Cloud | Our 2nd AI-Powered Solution
312 judgments · newest first · showing 1–200
The private importers of edible oils challenged the differential customs duty rates granted to the State Trading Corporation (STC) under Section 25(2) of the Customs Act, 1962, alleging a violation of Article 14. The government had canalised edible‑oil imports through STC and, citing high …
The petitioners imported edible oil on the vessel M.V. Kotta Ratu, which made an initial arrival at Bombay on 11 July 1981 but could not secure a berth and sailed to Karachi before returning on 23 July and finally discharging cargo on 31 July 1981. Customs authorities levied duty at 150% on the …
The appellants, manufacturers and dealers of beer and cement, challenged sales‑tax assessments under the Andhra Pradesh General Sales Tax Act, 1957 on the basis that the turnover of packing material (bottles, cartons, gunny bags) had been taxed at the rate applicable to the goods themselves, …
The Union of India appealed a High Court award of compensation and 30% solatium in a land acquisition case where the original award was made in 1963 and enhanced by a court in 1968. While the appeal was pending, the Land Acquisition (Amendment) Act, 1984 increased the statutory solatium from 15% to …
The State of Andhra Pradesh appealed against two judgments of the Andhra Pradesh Administrative Tribunal that had declared Rule 3 of the Andhra Pradesh Treasury and Accounts Subordinate Service Rules, 1963 (as amended) to be violative of the 1975 Presidential Order issued under Article 371‑D. The …
Shri Anantharamakrishnan died intestate leaving several heirs. One heir, Sivasailam, prepared the estate duty account and the other heirs agreed to be bound by his accounts. The assessing authority treated Amalgamations Private Ltd, a company that had received shares from the deceased, as a …
Three private limited companies and their shareholders were granted government orders in the 1970s to extract and process resin from forests in Jammu & Kashmir. The Jammu & Kashmir Extraction of Resin Act, 1986 later barred all private extraction, mandated disposal of resin to a state company, and …
Jawaharlal Nehru University (JNU) established a Centre of Post‑Graduate Studies at Imphal and appointed K.S. Jawatkar as an Assistant Professor. The Centre was later merged with the newly created Manipur University under the Manipur University Act, 1980, and JNU resolved that its staff would become …
The Customs authorities seized typewriters and calculating machines and, under Section 110(2) of the Customs Act, were required to issue a show‑cause notice within six months or return the goods. They sought and were granted an extension of six months under the proviso to Section 110(2) but did not …
The petitioners, tea companies, challenged the levy of a rural employment cess on tea estates under the West Bengal Rural Employment and Production Act, 1976, as amended in 1981 and 1982. They argued that the levy, which was imposed on the despatches of tea rather than on the land, directly impeded …
Non‑graduate Excise Preventive Officers challenged an amendment to Special Rule 2 of the Kerala Excise & Prohibition Subordinate Service Rules that introduced a 1:3 ratio favouring graduates for promotion to Second Grade Excise Inspector. The Kerala High Court and a Division Bench held the amendment …
Gujarat Steel Tubes Ltd., a manufacturer of black and galvanised steel tubes, challenged the Kerala tax authorities' assessment that its galvanised pipes were taxable under Entry 46 of the Kerala General Sales Tax Act. The company argued that the galvanised pipes were "declared goods" and should not …
The Bhopal gas leak of December 2, 1984 killed about 2,660 people and injured tens of thousands. The Union of India and Union Carbide Corporation appealed against an interim compensation order of Rs.250 crores. The Supreme Court, considering the urgent need for relief, the range of offers …
The Supreme Court examined whether an award under the Arbitration Act, 1940 could be remitted or set aside solely because the arbitrator or umpire did not give reasons. The Court held that unless the arbitration agreement, deed of submission, or a specific court order or statute requires reasons, an …
Maharana Mills, a textile manufacturer in Saurashtra, challenged assessments for 1957-60 on the ground that the Central Government’s 1956 Explanation added to the 1950 Removal of Difficulties Order was ultra vires and that depreciation should be computed only on the basis of the actual depreciation …
Gujarat Travancore Agency, a registered firm, failed to file its income‑tax returns for assessment years 1965‑66 and 1966‑67 within the statutory time limits. After notices under section 139(2) were served, the firm filed the returns and the Income‑Tax Officer imposed penalties under section …
Elel Hotels and Investments Ltd. and other hoteliers challenged the Hotel Receipts Tax Act, 1980, which imposed a 15% tax on the gross receipts of hotels whose room charges were Rs.75 or more per day per individual. The petitioners argued that the Act was beyond Union legislative competence, falling …
Express Hotels and other petitioners challenged the constitutional validity of luxury taxes imposed by Gujarat, Tamil Nadu, Karnataka and West Bengal on hotel and lodging services, arguing that Entry 62 of List II of the Constitution only permits taxes on tangible goods, not services, and that the …
The Federation of Hotel & Restaurant Association of India and other hotel operators challenged the Expenditure Tax Act, 1987, alleging that Parliament lacked legislative competence and that the Act violated Articles 14 and 19(1)(g) by arbitrarily classifying hotels based on a Rs.400 per day room …
The deceased A.G. Merchant died in 1959 and the accountable persons filed estate duty returns, resulting in an assessment on 26 February 1960 under the Estate Duty Act, 1953. The Estate Duty (Amendment) Act, 1958 repealed sections 56‑65 and introduced a new Section 59, effective 1 July 1960, to …
Electronics Corporation of India Ltd entered into an agreement with a Norwegian firm for technical services and sought a No Objection Certificate under s.195(2) of the Income Tax Act, 1961 to remit payments without tax deduction. The Commissioner rejected the application, holding that s.9(1)(vii) …
The Assistant Collector of Central Excise and others filed review petitions against the Supreme Court's judgment and order dated 20 December 1986 in the Madras Rubber Factory Ltd. case. The respondents argued that the judgment should remain final, while the petitioners contended that the earlier …
The appellant filed a suit for specific performance of a contract to sell a property and was ordered by the High Court to discharge a mortgage and deposit Rs.3.45 lakh with interest. She paid the mortgagee directly, which the High Court rejected, and later deposited Rs.2.42 lakh and subsequently …
Mahesh Travels & Tours and other launch operators ran joy‑rides from the Gateway of India to Elephanta Island. A cooperative association of launch owners used a voluntary roster to avoid competition, but the appellants were excluded. The Deputy Conservator of Bombay Port Trust, on police direction, …
The Bazpur Co-operative Sugar Factory Ltd., a cooperative society, required its producer‑shareholders to deposit amounts into a 'Loss Equalisation & Capital Redemption Reserve Fund' under a bye‑law. The deposits were used for the society’s business, including converting partly paid shares to fully …
The Haryana State Agricultural Marketing Board contracted a builder to construct an office building and stipulated that any dispute would be arbitrated by the Board's Superintending Engineer. Shri D.P. Gupta was appointed arbitrator, but the Board's Chairman ordered his reversion to his parent …
The petitioners, the Assam Rifles Multi-purpose Co-operative Society Limited and Major General A.S. Guraya, filed a writ under Article 32 seeking enforcement of a government scheme to settle retired Assam Rifles personnel in the NEFA (now Arunachal Pradesh) border region, alleging that promised …
Meenakshi Malik, a Delhi-born student, completed part of her education abroad because her father was deputed to Nigeria. Upon returning, she passed the All India Senior School Certificate Examination and the medical entrance test, but was denied admission to a Delhi medical college because she had …
Baldev Raj Sharma obtained a two‑year LL.B (Academic) degree as a private candidate from Kurukshetra University and later completed the third year of the professional LL.B as a regular student at Kanpur University, receiving the LL.B (Professional) degree in 1982. He applied to the Punjab and …
The petitioner Sunil Fulchand Shah challenged his preventive detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, before the Supreme Court under Articles 32 and 136 of the Constitution. The central issue was whether the period of detention …
The appellant landlord served a notice under section 106 of the Transfer of Property Act on the respondent, who, along with his mother, brothers and sisters, had inherited the tenancy of the premises after the death of their father, the original tenant. The respondent challenged the notice, arguing …
The Straw Board Manufacturing Co. claimed concessional tax rates, a development rebate under section 33 and a deduction under section 80‑E of the Income Tax Act for the assessment years 1965‑66 to 1967‑68, asserting that strawboard manufacturing is a priority industry listed in the schedules. The …
The South Eastern Railway (SER) and Eastern Railway (ER) disposed of unclaimed goods and scrap material respectively, activities it performed under Section 56 of the Indian Railways Act, 1890. Both railways had been registered as dealers under the Bengal Finance (Sales Tax) Act, 1941, but later …
Vibhuti Glass Works, a public limited company, mortgaged its glass factory and obtained a loan from the Industrial Finance Corporation on the condition that the Uttar Pradesh Government manage the factory for 20 years and receive a share of profits if they exceeded a prescribed limit. During the …
The appellant, a landlady, let premises to the respondent, a tenant, on a rent payable in advance. The tenant fell into arrears for April and May 1976 and was served a notice of demand on 7 May 1976. He tendered two bank drafts covering the rent for April (13 May) and May (11 June), which the …
The landlord filed an eviction petition under Section 14(1)(h) of the Delhi Rent Control Act, 1958, alleging that the tenant had acquired vacant possession of her own house on 20 November 1973, thereby disqualifying her from retaining the rented premises. The tenant argued that she was not liable …
The Cotton Sales Co-operative Society, a cooperative engaged in ginning, pressing and marketing of raw cotton supplied by its members, claimed exemption of the receipts from these activities under Section 81(i)(c) of the Income‑Tax Act, 1961 (as it stood before the 1968 amendment). The Assessing …
Claggett Branch Ltd., a non‑resident company dealing in tobacco, had its income for assessment years 1959‑60 and 1960‑61 originally assessed on the basis of returns filed by its Indian agents under s.23(3) of the Income‑Tax Act, 1922. While assessing the later year 1962‑63 the Income‑Tax Officer …
The assessee, a partner in a firm, gifted Rs.51,000 to his wife who then contributed the amount as capital to a newly formed partnership and became a partner. The Income Tax Officer included the wife’s share of the partnership profit in the assessee’s total income under section 64(1)(iii) of the …
Three private electricity supply companies in Tamil Nadu, whose licences were granted under the Indian Electricity Act, 1910, were initially ordered to be acquired by the State under the 1954 Act, but the orders were stayed. The Tamil Nadu Private Electricity Supply Undertakings (Acquisition) Act, …
The Thana Electricity Supply Company held a licence to supply electricity which the Maharashtra State Electricity Board exercised its option to purchase upon expiry. The Indian Electricity (Maharashtra Amendment) Act, 1976 replaced the market‑value basis for the purchase price with a depreciated …
The petitioners, Tinsukia and Dibrugarh Electric Supply Companies, challenged the Assam Electricity (Assam Amendment) Act, 1973 and the Tinsukia & Dibrugarh Electric Supply Undertakings (Acquisition) Act, 1973 on the ground that the statutes were colourable, lacked a real nexus with Article 39(b) …
Alembic Chemical Works Ltd., a penicillin manufacturer, paid Rs 2,39,625 to Japanese firm Meiji for sub‑cultures, technical know‑how, designs and training to improve yields in its existing plant. The assessee claimed the payment as a revenue expense deductible under Section 37 of the Income‑Tax Act, …
The Builders Association of India and other contractors challenged the levy of sales tax by several State governments on the turnover of works contracts after the Constitution (Forty‑sixth Amendment) Act, 1982 introduced clause 29A to Article 366, deeming the transfer of property in goods used in …
The Jammu & Kashmir State Forest Corporation awarded a timber extraction contract to Abdul Karim Wani for 6 lakh cft. Wani later claimed entitlement to the remaining 4.08 lakh cft based on alleged custom, practice and assurances, which the Corporation denied. Wani filed an application under the …
Vatan Mal, a shop lessee since 1961, faced eviction suits by his landlord Kailash Nath for alleged rent defaults. After an earlier suit in 1967 was dismissed when Mal paid arrears under the pre‑amendment provisions, a second suit was filed in 1975. The Rajasthan Premises (Control of Rent and …
The appellants challenged the continuation of proceedings under Chapter III‑B of the Rajasthan Tenancy Act, 1955 for determining ceiling areas of agricultural holdings after the Rajasthan Imposition of Ceiling on Agricultural Holdings Act, 1973 repealed those provisions. The High Court held that the …
The petitioners, representing hutment dwellers on Bombay Port Trust lands, challenged the demolition of their huts and sought a stay on further evictions, arguing that the cut‑off date fixed by the Supreme Court (January 1, 1981) should be extended and that a state policy required provision of …
The assessee, a Hindu Undivided Family, owned 90 shares of Shorrock Co. which was amalgamated into New Shorrock Co. under a court‑sanctioned scheme that allotted the assessee 45 shares of the new company for every two shares held in the old company. The Commissioner of Income Tax treated the receipt …
The appellant, Roop Chand, leased a building from Gopi Chand Thalia with a covenant not to sublet. He allowed the Lokpriya Social Club to occupy part of the premises for recreational activities, claiming he retained exclusive possession and received no rent. The landlord sued for eviction on the …
Kothandran Spg. Mills Pvt. Ltd. was taken over by the National Textile Corporation under the Sick Textile Undertakings (Taking Over of Management) Act, 1972, and later the Sick Textile Undertakings (Nationalisation) Act, 1974 came into force. The petitioners filed a writ petition under Article 32 …
The respondent, a shareholder, valued her shares at break‑up value for wealth‑tax assessment, which the Wealth Tax Officer rejected. The Appellate Assistant Commissioner partially allowed her appeal, but the Commissioner appealed to the Appellate Tribunal, which dismissed the appeals. While the …
Shubhlaxmi Mills Ltd., a textile mill, claimed a development rebate of Rs.1,26,233 for AY 1962-63 under s.33 of the Income Tax Act, 1961. The Income‑Tax Officer rejected the claim because the company had not created a reserve fund as required by s.34(3)(a). The claim was upheld by the Appellate …
The petitioners, appointed as Supervisors Grade ‘A’ in Indian Ordnance Factories between 1962 and 1966, claimed that a 1962 circular promised automatic promotion to Chargeman II after two years of satisfactory service, and that they were discriminated against when not promoted. The respondents …
The appellants, manufacturers of Ayurvedic medicines including Arishtams and Asavas, challenged a Tamil Nadu notification dated 4 March 1974 and Tamil Nadu Act No. 23 of 1974 that imposed a 30% sales tax on these two preparations, while all other medicinal preparations were taxed at 7% (now 8%). …
Thirty-two bus conductors employed on a daily‑wage basis by the Karnataka State Road Transport Corporation (KSRTC) alleged that the corporation, being a statutory body, is a "State" within Art 12 of the Constitution and that it had discriminated against them by regularising nineteen similarly placed …
Mrs. Arundhati Balkrishna, a beneficiary of the Shrimati Arundhati Balkrishna Trust, claimed deductions for interest paid by the trust on amounts withdrawn from an estate account. The Income Tax Officer disallowed part of the interest, holding that some withdrawals were for personal expenses. The …
The appellant, a tenant, was sued for eviction and recovery of rent arrears dating back to 1968. An ex parte decree was set aside in 1977, after which the tenant deposited Rs.2,912 on 30 May 1977, claiming that date to be the first hearing. He later sought to amend his pleadings to include …
India Carat Pvt Ltd filed a complaint alleging cheating and criminal breach of trust by its Divisional Manager, who misappropriated Rs 13.69 lakh. The police investigated and sent a ‘B’ report stating the matter was civil and no offence was made out. The Second Additional Chief Metropolitan …
The Supreme Court heard a civil appeal concerning the Bhopal gas leak disaster, where Union Carbide Corporation (UCC) sought to resolve all claims arising from the tragedy. After reviewing extensive evidence, including data from U.S. courts and settlement negotiations, the Court deemed a …
The U.P. Cooperative Federation Ltd., an apex cooperative society, received interest of Rs.9,000 on a cash security of Rs.2 lakh furnished to a cooperative sugar factory under an agency agreement, and interest of Rs.51,295 on loans advanced to its member societies for sugar distribution. The Revenue …
The appellants, a body of individuals, bought two parcels of land in 1966 and in 1970 granted a ten‑year mining lease to an allied private company for a premium of Rs.5 lakh. The Income‑Tax Officer treated the lease‑hold interest as a transfer of a capital asset and levied long‑term capital gains on …
The Income‑Tax Officer issued a notice under section 148 of the Income‑Tax Act, 1961, alleging that three cash‑credit entries totalling Rs 1 lakh had escaped assessment for the year 1965‑66. The assessee challenged the notice, arguing that it was issued more than seven years after the original …
The Commissioner of Income Tax appealed against the tax benefit claimed by East West Import & Export Ltd. under Section 23A(1) of the Income Tax Act, 1922, which required that shares carrying at least 25% of voting power be freely transferable throughout the previous year. The company had removed …
The Supreme Court clarified the method of computing the assessable value of processed fabric for Central Excise duty. It held that the assessable value equals the value of the grey cloth in the processor's possession plus the value of the job‑work performed and the processor's manufacturing profit …
The case concerned gifts of immovable property made by a deceased individual to his wives in 1962, which were chargeable to gift‑tax. The assessee claimed that, under the proviso to section 4(1)(a) of the Wealth‑Tax Act, 1957, such gifts should be exempt from wealth‑tax assessment for all assessment …
Mafatlal Fine Spinning & Manufacturing Co. Ltd. deferred payment of yarn excise duty under Rule 49A of the Central Excise Rules, 1944. The cotton fabrics produced were subjected to calendering and shearing before clearance. The question was whether these finishing operations transformed the "grey" …
Siddeshwari Cotton Mills manufactured cotton fabric on power looms and claimed exemption from excise duty as "unprocessed" fabric under Notifications 230/77 and 231/77. The mill subjected the fabric to a calendering process, after which the Central Excise authorities held that the fabric was no …
The Union of India appealed against two Bombay High Court judgments that had ordered the revalidation and endorsement of imprest licences held by Suksha International and Nutan Gems, recognised export houses for importing uncut diamonds. The respondents claimed that after fulfilling their export …
Rup Diamonds, a recognised export house, was granted six imprest licences for importing uncut diamonds and fulfilled the associated export obligations. After several years, it applied in 1986 for revalidation and endorsement of these licences under paragraph 185(4) of the 1982-83 Import‑Export …
Kehar Singh was convicted and sentenced to death for his role in the assassination of Prime Minister Indira Gandhi. After his appeals and a review petition were dismissed, his son petitioned the President under Article 72 for a pardon, claiming innocence and seeking an oral hearing. The President …
Elson Machines Ltd., a manufacturer of electric motors, claimed exemption under Notification No. 80/80‑C.E. (dated 19‑June‑1980) which allowed small‑scale manufacturers to clear specified goods for home consumption provided the aggregate clearance value did not exceed Rs 15 lakhs. The company …
The petitioners, processors of grey cotton and man‑made fabrics, challenged the levy of excise duty on operations such as bleaching, dyeing and printing, arguing that these were merely processing and not "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944. The Gujarat High …
The tenant A.C. Duti challenged the order of the Appellate Authority that allowed the landlord to recover possession of the ground floor of a three‑storey house on the ground of the landlord's own requirement. The landlord had previously applied for eviction in 1967 under the 1947 Rent Act, which …
The appellant, a tenant, occupied a shop premises. The respondents, partners, obtained a usufructuary mortgage over the same premises from the landlord and invoked Section 21(1)(h) of the Karnataka Rent Control Act, 1961 to evict the tenant, claiming bona‑fide need for their business. The appellant …
The respondent, who owned building No.1‑1‑249 and used it for residence and business, purchased the adjoining building No.1‑1‑250 where the appellant was already operating a shop and residing. The respondent sought eviction of the appellant under Section 10(3)(c) of the Andhra Pradesh Buildings …
The appellant, a tenant of a Nohara, was sued by the landlord for rent recovery and eviction, alleging default and material alteration after the tenant raised the walls. The trial court found no arrears and held that the wall‑raising was with the landlord's consent and did not amount to a material …
Om Pal, a tenant, leased a shop for a dry‑cleaning business and installed a wooden parchhati (balcony) on the wall. The landlord sought eviction under Section 13(2)(iii) of the East Punjab Urban Rent Restriction Act, 1949, alleging that the construction materially impaired the building's value or …
The husband of the respondent filed a suit for eviction, arrears of rent and damages against the appellants who were tenants. The trial court decreed in his favour, but the appeal was pending when he died; his legal representatives and the minor children under the mother’s guardianship were …
The appellant, a tenant of a hotel premises since 1953, allowed the second respondent to run the hotel from August 1969. The landlord (first respondent) terminated the tenancy, alleging sub‑letting and sought eviction under Section 10 of the Andhra Pradesh Buildings (Lease, Rent and Eviction) …
The landlord obtained a Section 21 sanction from the Additional Rent Controller to grant limited tenancy rights to two tenants, despite having already let them occupy the premises in December 1975. The tenants argued that an oral tenancy already existed and that the sanction was obtained by …
The petitioners challenged the constitutional validity of ad‑valorem court‑fee provisions without an upper limit in the Karnataka Court Fees and Suits Valuation Act, 1958, the Rajasthan Court Fees and Suits Valuation Act, 1961 and the Bombay Court Fees Act, 1959, arguing that such levies amount to a …
The assessee, Italindia Cotton Co. Ltd., incurred a loss in the assessment year 1960‑61 and sought to set off that loss against income in the assessment year 1963‑64. A change in shareholding occurred in 1963, and the Income‑Tax Officer denied the set‑off under Section 79 of the Income‑Tax Act, …
Chukkhan, a Bhumidhar, bequeathed a life estate in his land to his wife, Gilia, and the remainder to their daughters. After Chukkhan's death Gilia took possession and later executed a will in favour of the appellants, Amar Singh and another. Upon Gilia's death a dispute arose whether the appellants …
The State of Bihar imposed a 5% sales tax on all hosiery goods sold within the state from October 1, 1983, and by a notification dated August 1, 1984 exempted hosiery goods manufactured in Bihar as an incentive to local industry. The West Bengal Hosiery Association and other petitioners filed a writ …
The landlords of a building in Nagpur applied to the Rent Controller to evict Dr. M.K. Salpekar, who occupied part of the premises as a clinic, on the ground that he had secured alternative accommodation by building a residential house elsewhere. The Rent Controller allowed eviction under clause …
The Commissioner of Wealth Tax assessed the wealth tax on the entire value of assets held in three discretionary trusts created for the benefit of Arvind Narottam, invoking s.21(2) of the Wealth Tax Act, 1957. The trusts stipulated only a minimum annual payment to the beneficiary, with any surplus …
The appellants, statutory tenants of a premises in Thane, were served a notice under Section 12(2) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 demanding payment of rent arrears of Rs.800 for the period September 1971 to December 1972. They failed to pay and raised no dispute …
The appellant, a tenant, was evicted by the landlord on grounds of bona‑fide requirement and non‑payment of rent. The tenant argued that he had paid an advance of Rs 300 and that the landlord had collected Rs 70 per month instead of the contractual Rs 60, the excess of which should be adjusted …
The landlords (Smt. Rajbir Kaur & Anr.) leased commercial premises to S. Chokesiri & Co., who later allowed two sub‑tenants – a tailor and an ice‑cream vendor – to operate within the premises. The landlords sought eviction under Section 13 of the East Punjab Urban Rent Restriction Act, 1949, …
In a suit for eviction under Section 12(1)(f) of the Madhya Pradesh Accommodation Control Act, the plaintiff claimed personal necessity and ownership of a shop. The trial court and the Additional District Judge rejected his claim for lack of a partition deed proving ownership. The High Court …
Mahabir Prasad, the landlord, executed a deed in 1966 granting the rent benefits of certain premises to his grandsons and their mother, Smt. Sulochana Devi, and instructed the tenants to pay rent to her. He later executed a cancellation deed in 1970, revoking that benefit, and sued the tenants for …
A writ petition was filed after a voluntary organisation reported inhuman conditions at a Bihar "Care Home" for female inmates. The Supreme Court, after a district judge’s inspection, found the facility to be a dilapidated, overcrowded hovel lacking basic amenities, adequate food, clothing, water, …
The case involved teachers employed in recognised aided private schools in Haryana who alleged that their salaries and allowances were lower than those of teachers in government schools, contrary to the Kothari Commission's recommendation of equal pay scales. The State of Haryana had initially …
Two District Munsifs of the Tamil Nadu State Judicial Service were compulsorily retired by the Madras High Court under Rule 56(d) of the Fundamental Rules. They challenged the orders under Article 226, contending that only the Governor, as the appointing authority, could retire them and that the …
The Coffee Board challenged the levy of purchase tax on coffee it received from growers under the compulsory delivery provision of the Coffee Act, 1942, arguing that the transaction was a compulsory acquisition and not a sale. The Karnataka High Court held that an element of consensuality existed, …
The case concerned a Rs.4,00,000 loan advanced by the assessee to his partner in a flour and oil mill partnership, which the assessee claimed was a 'Quaraza-e-Hasana'—an interest‑free goodwill loan under Muslim law—and therefore should be excluded from his wealth for tax purposes. The Wealth‑Tax …
Ram Dass, a tenant, faced eviction by four brothers who had purchased the landlord's property and claimed a bonafide need for additional accommodation under the East Punjab Rent Restrictions Act, 1949. The Rent Controller granted eviction, the appellate authority reversed it, and the High Court, …
The tenant Tej Bhan, who had attorned his tenancy to Gopinath Agrawal and later to Chhaya Gupta, refused to attorn again and challenged the landlord's title, alleging defects in the original sale to Gopinath. The Supreme Court examined whether such a denial amounted to a denial of the landlord's …
The appellant, Mohar Singh, became the exclusive owner of one of two adjacent shops after a partition of co‑owners who had originally let both shops to the tenant, Devi Charan, under a single lease. Singh sought eviction of the tenant from his shop on the ground of bona‑fide need under Section 21 of …
The respondent, a dealer manufacturing oils, applied for a recognition certificate under Section 4‑B of the U.P. Sales Tax Act, 1948 on 21‑Mar‑1969, but the certificate was issued only on 5‑Dec‑1969. Rule 25‑A(5) of the U.P. Sales Tax Rules stipulated that such a certificate would take effect from …
Satya Charan Srimani executed two trust deeds (1953 and 1959) transferring immovable property to himself and his son as trustees while reserving portions of the income for himself, his heirs and deities. After his death, the Estate Duty authorities questioned whether the properties were liable to …
The State of Haryana, having granted ten‑year mining leases for silica sand and ordinary sand to private lessees under the Mines & Minerals (Regulation & Development) Act, 1957, later terminated those leases prematurely under Section 4A, citing a request from the Central Government and the readiness …
Tata Iron & Steel Co. Ltd. (the appellant) manufactured wheels, tyres and axles for Indian Railways, forging them and then machining and polishing to remove excess steel skin. The Revenue argued that the goods became a new commercial commodity after machining, making them liable to excise duty under …
Bazpur Co-operative Sugar Factory Ltd., a co-operative society registered under the Co-operative Societies Act, 1912, deducted Rs.5,15,863 from the price payable to its members for sugarcane under bye‑law 50 and credited the amount to a Loss Equalisation and Capital Redemption Reserve Fund. The …
Motilal Sanghi gifted Rs.1,00,000 to his four sons, who immediately invested the amounts in a partnership firm, Sanghi Brothers, in which Motilal also held an 8‑annas share. After Motilal's death, the Assistant Controller of Estate Duty held the sum chargeable under Section 10 of the Estate Duty …
The Karnataka Government issued an order on 30 June 1969 granting cash refunds of sales tax to new industries as an incentive, which was later limited by a 12 January 1977 order citing alleged misuse. Several industrialists who had relied on the 1969 concessions filed writ petitions claiming that …
Jain Exports (P) Ltd. and its managing director imported two consignments of refined industrial coconut oil in September 1982. The Customs Collector issued show‑cause notices alleging that industrial coconut oil was a canalised item under Appendix 9 para 5 of the Import Policy 1980‑81 and ordered …
The Supreme Court examined writ petitions filed by Tata Tea Ltd. and other tea companies challenging amendments made by the West Bengal and Kerala legislatures that sought to tax the entire income from the sale of tea grown and manufactured by the assessees. The petitioners argued that only 60% of …
The appellant, a Hindu Undivided Family, owned agricultural land that it developed into building sites and leased on 99‑year terms, receiving a premium (salami) for each lease. The Income‑Tax Officer, the Appellate Assistant Commissioner and the Income‑Tax Appellate Tribunal held that the premiums …
The petitioners, Grade I stenographers attached to heads of the Customs and Central Excise Departments, claimed that they were paid less (Rs.550‑900) than their counterparts attached to Joint Secretaries and higher officers in the Central Secretariat (Rs.650‑1040) and alleged discrimination under …
Markandey Singh, a former Deputy Superintendent of Police in Uttar Pradesh, was absorbed into the Himachal Pradesh‑Delhi joint IPS cadre in 1963 and was allotted the year 1958 as his year of allotment. He later claimed that his officiation as Superintendent of Police while on deputation from 6 …
The appellants were charged with various offences under the Indian Penal Code and the State of Maharashtra appointed Special Public Prosecutors and Assistant Public Prosecutors for their cases under CrPC sections 24(8) and 25(1) respectively, with the remuneration to be borne by the private …
The Supreme Court examined whether Alwaye Agencies, appointed as distributor of Sodium Hydrosulphite by Travancore Cochin Chemicals Ltd., acted as an agent or a purchaser under their 1967 agreement. The assessing authority had treated certain bulk supplies, dispatched directly to consumers but …
D.N. Taneja filed a criminal contempt petition against Bhajan Lal, alleging that the latter used his position to intimidate a forest officer and interfere with a writ petition. The Punjab & Haryana High Court Single Judge dismissed the contempt application, holding that the case was not fit for the …
Bharat Steel Tubes Ltd., a registered dealer under the Punjab and Haryana sales‑tax Acts, filed returns for the years 1968‑69 to 1974‑75. The assessing authority issued notices under the respective statutes and the company complied, but later issued further notices seeking additional documents. The …
The appellants, sub‑tenants of a godown owned by the Bombay Port Trust, were served notice to vacate after their lease expired and the landlord sued for possession. The appellants claimed protection under the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947, specifically sub‑section …
Associated Cement Companies Ltd. entered into a tripartite agreement to supply water, electricity and concrete a road in Shahabad, receiving a promise that its properties would not be included within municipal limits for fifteen years. The company spent Rs.2,09,459 on laying water pipelines, which …
The State of Tamil Nadu challenged the tax treatment of sales made by Dharangadhara Chemical Works Ltd. (the manufacturer) to Dharangadhara Trading Co. Ltd. (the trading company). The parties had a general agreement under which the trading company obtained orders from out‑of‑state buyers and the …
The landlord obtained a decree for eviction of the tenant's shop, with the trial court ordering each party to bear its own costs. While the appeal was pending, the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 came into force, requiring a tenant to deposit the …
The Kalyan Municipal Council levied property tax on Usha Paper Products Ltd for the years 1970-71 to 1972-73. After detecting new construction, the Council increased the rateable value of the property by a resolution on 3 October 1973 and served a notice under Section 123(1) of the Maharashtra …
The Gujarat government, under section 49(2) of the Gujarat Sales Tax Act, 1969, issued notifications granting a lower sales‑tax rate to electronic goods manufactured within Gujarat while imposing a higher rate on identical goods imported from other states. Weston Elektroniks and other manufacturers …
Oswal Spinning & Weaving Mills Ltd imported 58 bales of woollen rags, which Customs officials later identified as acrylic rags and confiscated under the Customs Act. The importer was offered the option to pay a redemption fine under section 125; the fine was reduced by the Board and the goods were …
Mohan Laxman Hede (appellant) was a tenant of a shop owned by Noormohamed Adam Shaikh (respondent). After being served a notice for rent arrears, the appellant paid the arrears and thereafter deposited rent in court at irregular intervals, sometimes a few days late and sometimes in advance. The …
The appellants, registered firms, filed income‑tax returns after the prescribed time but within the four‑year period allowed under sub‑section (4) of section 139 of the Income‑Tax Act, 1961. The Assessing Officer, invoking that provision and the proviso to sub‑section (1), levied interest on the tax …
J.K. Cotton Spinning & Weaving Mills Ltd., a composite mill, produced yarn as an intermediate product and then wove it into fabrics on the same premises. The issue was whether the yarn was liable to central excise duty under the amended Rule 9 and Rule 49 of the Central Excise Rules, 1944, which …
Piara Singh was detained under the National Security Act, 1980 and later served with a detention order under COFEPOSA. After his COFEPOSA detention was revoked, he failed to make a representation against the NSA order, believing he was only detained under COFEPOSA. He subsequently filed a …
The petitioners, senior officers of the Uttar Pradesh State Judicial Service promoted to the Higher Judicial Service before the 1975 Rules, challenged the seniority list prepared by the High Court, alleging that their period of officiation was not treated as probation and that seniority was …
Elecon Engineering Co. Ltd., a public limited company, claimed a rebate under Section 84 of the Income‑Tax Act for the assessment year 1964‑65, the second year of its new industrial project. The Assessing Officer initially allowed a rebate of Rs 2,72,372 but on reassessment reduced it to Rs …
The appellant, an Additional Subordinate Judge of the Bihar Judicial Service, was disciplined with censure, withholding of increments, and denial of promotion benefits. He challenged the order by filing a writ petition and also sought to appeal the punishment to the Governor under the Civil Services …
The case arose when Major S.K. Sharma complained before a Judicial Magistrate that Colonel Ali and Brigadier Randhawa had assaulted him, leading the Magistrate to take cognizance under the Criminal Procedure Code and issue summons. The Union of India moved to have the matter transferred to the Army …
Following the opening of the Ram Janmabhoomi temple, communal agitation erupted and the petitioners were alleged to have incited violence, leading to their arrest on several IPC charges. While their bail applications were pending, the District Magistrate issued preventive detention orders under …
S. Ghosh, a journalist employed at the Calcutta branch of Bennett Coleman & Co., applied to the West Bengal Government under section 17(1) of the Working Journalists and Other Newspaper Employees (Conditions of Service) Act, 1955 for recovery of unpaid wages. After conciliation failed, the West …
Dr. D.C. Saxena was appointed Chairman of the Haryana Board of School Education for a two‑year term, with the appointment letter stating that the terms and conditions would be notified later. The State Government later issued a notice that his tenure could be curtailed at any time and subsequently …
The Supreme Court clarified the procedure for appointing members of Administrative Tribunals under the Administrative Tribunals Act, 1985. It held that recruitment to the Central Administrative Tribunal must be overseen by a High‑Powered Selection Committee headed by a sitting Supreme Court judge …
The Commissioner of Sales Tax, U.P. appealed against the assessment of tax on patta, a cotton belting material, sold by Agra Belting Works. The State had earlier exempted "cotton fabrics of all varieties" from tax by a 1958 notification under Section 4 of the U.P. Sales Tax Act, 1948. A later 1973 …
The Commissioner of Income‑Tax appealed against the Allahabad High Court’s decision in favour of Behari Lal Ram Charan Ltd, which allowed the company to set off a capital loss of Rs 3,17,500 incurred in assessment year (AY) 1957‑58 against capital gains of Rs 3,10,200 in AY 1965‑66. The Revenue …
Smt. Padmavati Jaikrishna, an individual assessee, claimed a deduction of Rs.10,275 under section 57(iii) of the Income Tax Act, 1961 for interest paid on loans taken to meet personal obligations such as income‑tax, wealth‑tax and a statutory annuity deposit. The Income Tax Officer held that only a …
The respondent, Radheshyam, was assessed for the years 1960-61, 1961-62 and 1962-63 and was served notices under sections 147(a) and 148 of the Income‑Tax Act, 1961. The Income‑Tax Officer alleged that his wife had received valuable assets from him without adequate consideration and that the income …
The assessee, a partner in M/s. Chhotalal Vedilal, reduced his share in the firm and admitted his two minor sons to the partnership benefits, thereby relinquishing 19% of the goodwill. The Gift Tax Officer treated this relinquishment as a taxable gift of goodwill. The Appellate Assistant …
Jamana Flour & Oil Mill Ltd., a registered dealer, sold wheat products packed in gunny bags during 1964-65. The Assessing Officer taxed the wheat products at 2% and the gunny bags at 4% under the Bihar Sales Tax Act, 1959, invoking the Roller Mills Wheat Products (Price Control) Order, 1964. The …
The appellants, ministerial officers of district courts in Ferozepur and Zira, were dismissed after taking part in slogans against a judicial magistrate and the district judge. They appealed the dismissal under Rule X of Chapter 18‑A of the Punjab & Haryana High Court Rules, which provides a …
The assessee, T.I. & M. Sales Ltd., was assessed as a representative assessee for ten non‑resident companies and the Revenue claimed a "business connection" under Section 9 of the Income‑Tax Act, 1961, making the Indian company an agent under Section 163(1)(b). The assessee contended that no such …
The State of Uttar Pradesh sought to uphold a detention order issued under Section 3(2) of the National Security Act, 1980 against Hari Shankar Tewari. The Allahabad High Court had quashed the order, relying on the Full Bench decision in Ashok Dixit v. State which held that a solitary assault …
R.C.D. Souza, a retired Indian Army officer, was recruited as an Assistant Commandant in the Central Reserve Police Force (CRPF) under Rule 105(3‑A) and later promoted on a temporary basis to Commandant. In 1976 he was informed that, under the then‑applicable Rule 107(2) of the CRPF Rules, he was …
Mysore Rolling Mills manufactured aluminium wire rods for customers and, between September 1974 and May 1977, collected Rs 60 per metric ton as handling charges in addition to regular invoices. The Excise authorities issued a notice under Rule 10(i)(c) to add these handling charges to the invoice …
The husband of petitioner Tsering Dolkar was detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 after customs seized large quantities of gold, foreign currency and Indian rupees from his residence. The detention order and the grounds supporting it, …
Gokak Patel Volkart Ltd challenged a show‑cause notice issued on 20 May 1982 seeking excise duty for the period June 1976 to February 1981, arguing that it was beyond the six‑month limitation under Section 11A of the Central Excises and Salt Act, 1944. The Karnataka High Court had earlier stayed …
The respondent, Manohar Lal, a Sub‑Inspector of Police, was compulsorily retired by an order dated 24 September 1975 issued by the Senior Superintendent of Police, Gurdaspur, under the Punjab Civil Services (Premature Retirement) Rules, 1975. He filed a suit seeking a declaration that the order was …
The Supreme Court examined two Special Leave Petitions arising from a writ petition that alleged tampering of MD (Gynaecology) examination grade sheets to favour the daughter of the then Chief Minister of Maharashtra. The trial judge had held that the tampering was done by Dr. Rawal at the behest of …
Om Prakash was detained under Section 3(1) of the COFEPOSA Act for allegedly possessing contraband goods. At the Advisory Board hearing he sought to examine five witnesses present to rebut the allegation, but the Board refused and allowed only affidavits, which could not be produced. The Board’s …
Anant Sakharm Raut was detained under Section 3(2) of the National Security Act, 1980 based on three criminal incidents for which cases were pending. At the time the detention order was issued, Raut had applied for bail in all three cases and had been released on bail on successive days, but the …
The contractor Lakshmichand & Balchand entered into two road‑repair contracts with the State of Andhra Pradesh. An arbitrator awarded the contractor Rs.99 lakhs, but the civil court set aside the award and the High Court allowed only Rs.16 lakhs. In execution proceedings the State claimed a set‑off …
A Punjab Roadways bus accident on 13 February 1971 caused the death of three persons, including Balbir Singh. The widow and minor children of the deceased filed a claim before the Motor Accident Claims Tribunal, which awarded Rs 93,600 with 6% interest per annum. Both the claimants and the State …
The Institute of Chartered Accountants of India referred three members to its Disciplinary Committee for alleged professional misconduct relating to a management consultancy brochure. The Committee held a hearing, found the members guilty and reported its conclusions to the Council, which recorded a …
The Nizam of Hyderabad (Sir Mir Osman Ali Khan) challenged the inclusion of certain immovable properties and an annual payment of Rs.25 lakhs in his net wealth for wealth‑tax purposes. The Supreme Court held that properties for which full consideration was received and possession handed over, even …
The Supreme Court examined two identical trust deeds executed by Sir Hukumchand Seth and his wife, which vested partitioned family properties in their son and grandsons. The beneficiaries initially paid tax on the income in their individual capacity but later claimed the properties were held as …
The Nizam of Hyderabad created a family trust in 1950, dividing the corpus into a Reserve Fund and a Family Trust Expenses Account, each with distinct purposes. The income of these two funds was assessed separately for 1960‑61 and 1961‑62, but the Income‑Tax Officer later reopened the assessments …
Brooke Bond & Company Ltd., a UK‑based tea business, owned shares in various tea companies worldwide, including a wholly‑owned Indian subsidiary. It was assessed for AY 1955‑56 as a resident with a net loss and for AY 1956‑57 as a non‑resident with dividend income under “Income from Other Sources”. …
Binod Singh, already in custody for several criminal cases, was issued a preventive detention order under Section 3(2) of the National Security Act, 1980 on 2 January 1986 and the order was served on 11 January while he remained in jail. He challenged the order, contending that preventive detention …
R.K. Singh was detained under section 12(2) of the Bihar Control of Crimes Act, 1981 on the ground that he was an anti‑social element habitually committing offences under Chapters XVI and XVII of the Indian Penal Code. The detention order was based on several incidents, including a raid in which he …
Rampa! Sahu was detained on 17 December 1985 under section 3(2) of the National Security Act, 1980 for allegedly removing railway material and thereby prejudicing the maintenance of essential supplies. The State served the grounds, allowed a representation, referred the matter to the Advisory Board, …
The Union of India appealed against the Bombay High Court's order permitting the clearance of 544.86 metric tonnes of palm kernel fatty acid imported by M/s Godrej Soaps Ltd. under an additional licence. The respondents argued that, as export houses holding additional licences, they could import the …
Star Diamond Co. India, holding additional licences for 1978‑79, sought clearance to import goods under the Import Policy 1985‑88. It argued that the Supreme Court’s earlier order of 18 April 1985, which allowed import of both canalised and non‑canalised items except those specifically banned, did …
The petitioners, officers of the management staff of Bharat Petroleum Corporation Ltd., challenged the company's policy of setting the retirement age at 58 years for management staff while the clerical staff retire at 60 years, alleging discrimination under Articles 12, 14 and 32 of the …
The widow of Maharaj Purshottamlal, a lineal descendant of the founder of the Pushti Margi Sampradaya, managed a Haveli in Junagadh that housed the deity and served as the residence of successive Goswamis. She filed an application under section 18 of the Bombay Public Trusts Act, 1950, claiming that …
The Commissioner of Wealth Tax appealed against a Calcutta High Court judgment that held the widow of Clive H. Kinnison (a non‑resident Englishwoman) was entitled to exclude from her wealth‑tax net the value of her life interest in a testamentary trust comprising Indian shares and agency …
The appellant, a shopkeeper allotted a shop by the Railways in Amritsar, was ordered by the Municipal Corporation to demolish his shop after the corporation revoked the construction sanction. He appealed the demolition order to the District Judge under Section 269(2) of the Punjab Municipal …
Hindustan Wires Products Ltd., a manufacturer of insulated copper wires, claimed that its winding wires qualified as "cables" under item 7 of the Fifth/Sixth Schedule of the Income Tax Act, 1961, and therefore entitled it to development rebate and priority‑industry deductions under sections 33 and …
The Government Medical Store Depot, Kamal, a central government department that supplies medical stores to government hospitals on a "no profit, no loss" basis, was assessed sales tax for the years 1964-65 to 1968-69 under the Punjab General Sales Tax Act, 1948. The tax authorities treated the depot …
The Supreme Court examined whether various reserves created by Saran Engineering Co. Ltd. could be treated as "standard deductions" under the Super Profits Tax Act, 1963, and thus be included in the computation of capital for the Companies (Profit) Surtax Act, 1964. The reserves in question included …
Elgin Mills Ltd., a textile manufacturer, claimed that its investment reserve, rehabilitation reserve and forfeited dividend reserve should be treated as reserves for computing capital under the Companies Profits (Surtax) Act, 1964 for the assessment year 1964-65. The Income‑Tax Officer excluded all …
Hindustan Housing & Land Development Trust Ltd. owned land requisitioned and later acquired by the Government of West Bengal. The initial compensation award of Rs.24,97,249 was appealed, and an arbitrator enhanced it to Rs.30,10,873 with interest and recurring payments. While the State appealed the …
Tarsem Kumar was intercepted by Customs in 1970, and Rs.93,500 in cash, gold sovereigns and his car were seized and placed under the custody of the Customs department. After the Customs seizure was quashed, the Income Tax Department issued a warrant under section 132 of the Income‑Tax Act to seize …
The firm Amar Singh Gowamal & Sons, originally registered under the Income Tax Act, 1922 up to assessment year 1961‑62, altered its partnership constitution on 8 November 1961. It applied for registration under the Income Tax Act, 1961 on 29 September 1962 (Form UA). The Income‑Tax Officer rejected …
The deceased, a karla of a Hindu undivided family, had taken a personal accident insurance policy with a nomination in favour of his first son, who had been adopted away. He died in an air crash and the insurer paid Rs.2 lakhs to the nominee. The question before the Supreme Court was whether the …
Jagdish Sugar Mills, a liquidated public company, was ordered to pay arrears of cane‑cess and its mills were attached and auctioned on 10 November 1955. The sale certificate under Rule 285‑M of the U.P. Zamindari Abolition and Land Reforms Rules was issued on 4 July 1956, after objections were …
Patnaik & Co., an automobile dealer, claimed a loss of Rs.53,650 on the sale of its subscription to the Orissa Government Loan 1972, arguing it was a revenue loss deductible against future profits. The Income Tax Officer treated it as a capital loss, but the Income Tax Appellate Tribunal held it was …
Laxmi Sugar & Oil Mills Ltd. had debited Rs 8,16,000 as a provision for additional cane price payable to cane‑growers under the Sugarcane Price Control Order, 1955, and shown it under "Current liabilities and provisions". The amount was later reversed and no actual payment was made. The Income‑Tax …
Madnani Development Corp., a contractor, bought two parcels of land to obtain earth for a railway construction contract and later sold the land at a loss of Rs.45,241. The company treated the loss as a revenue expense (cost of earth) and claimed a deduction of Rs.30,045 for the assessment year …
Anchor Pressings Ltd. was assessed to income‑tax for AY 1963‑64 without claiming the rebate under s.84 of the Income‑Tax Act. After the assessment, the company applied under s.154 for rectification of the order to obtain the s.84 relief, but the Income‑Tax Officer and the Commissioner rejected the …
Madras Marine & Co., a ship‑chandler, imported goods, stored them in a customs‑bonded warehouse in Tamil Nadu and supplied them on board foreign‑going vessels. The State of Madras assessed sales tax under the Tamil Nadu General Sales Tax Act, 1959, contending the sales occurred within the state. The …
Rangi Lal and his son Chander Sen formed a Hindu undivided family (HUF) that later underwent a partial partition, after which Rangi Lal died leaving a credit balance in the firm’s books. Chander Sen, who had his own HUF with his sons, claimed that the balance and its interest were his individual …
Mahalaxmi Sugar Mills Ltd., a sugar manufacturer in India, held shares in a Pakistani sugar company and earned substantial dividend income in the assessment years 1956-57 and 1957-58 while incurring large business losses in India. The company claimed that the dividend, which was not taxable in India …
The assessees, Kerala Estate Mooriad Chalapuram, claimed a deduction of Rs.33,747.09 as interest on a loan under section 5 of the Kerala Agricultural Income Tax Act, 1950, which was allowed. In the subsequent year, the creditor waived the interest, and the amount was credited to the assessees' …
Canara Workshops Ltd., a company engaged in automobile ancillaries, also commenced an alloy‑steel manufacturing unit, both of which are listed as priority industries under the Fifth Schedule of the Income Tax Act, 1961. The company claimed an 8% deduction under section 80E (then s. SOE) on the …
The Union of India sued Rajeswari & Co. for a declaration that the sale of movable and immovable assets of Krishna Oil Mills and Industries Ltd. to Rajeswari & Co. was void under section 53 of the Transfer of Property Act, alleging that the transfer was intended to defeat the Union's tax claim. The …
Atul Glass Industries, a manufacturer of glass mirrors, challenged the classification of its products for excise duty after the 1979 amendment of the Central Excises and Salt Act. The Revenue argued that glass mirrors fell under Tariff Item 23A(4) ('other glass and glass ware') and that glass …
The Indo‑Afghan Chambers of Commerce, a dealers' association for dry fruits, challenged the grant of additional licences to two diamond exporters for importing dry fruits under Article 32 of the Constitution. The exporters argued that the licences, issued under the Import Policy 1978‑79, allowed …
The former ruler of the erstwhile princely State of Chhota‑Udepur claimed a half‑share of compensation awarded for trees on a jagir that had been abolished under the Bombay Merged Territories and Areas (Jagirs Abolition) Act, 1953. The compensation was determined in a series of proceedings between …
The appellant, a land‑lady, owned a house in Vasant Vihar and repeatedly let it out to the respondent, a judicial officer, for limited periods after obtaining permission under Section 21 of the Delhi Rent Control Act. After the last two‑year tenancy expired in April 1982, the respondent refused to …
The assessee, Biju Patnaik, claimed deductions for interest on loans from the Kalinga Foundation Trust and dividends from shares of Kalinga Tubes Ltd. The Income‑Tax Officer treated the cash credits and dividends as income from undisclosed sources, concluding that the trust was a camouflage for the …
Nareshchandra Kantilal, a 28% partner in a firm, died and the accountable person filed an estate duty return that omitted the value of his share in the firm's goodwill, citing a partnership deed clause that the deceased had no right in goodwill. The Assistant Controller and Appellate Controller held …
The appellant, a long‑time supplier of fresh milk, submitted the lowest bid in a tender issued by the Military Farms for fresh buffalo or cow milk. The authority instead awarded the contract to a government agency that had submitted a higher bid for pasteurised milk and also gave it a 10% price …
The assessee, a former partner of Larsen & Toubro and later Chairman of the company, was allotted a large number of right shares under Section 81 of the Companies Act, 1956. Over several years he bought and sold both right and ordinary shares, making a profit of Rs.1,65,581. The Income Tax Officer …
The Indian Oil Corporation, a UK‑incorporated company with its principal place of business in India, claimed large deductions for London management expenses incurred by its parent company, Burmah Oil Co. Ltd., in its income‑tax returns for the years 1957‑58 to 1959‑60. The Assessing Officer, relying …
Vanaz Engineering (P) Ltd. introduced a gratuity scheme in mid‑1970 and, based on an actuarial report, provisioned Rs 2,11,305 as a liability as of 31 December 1970. The Income‑Tax Officer allowed only Rs 27,249, the difference between the provision and the liability for 1969, but the Appellate …
The State of Tamil Nadu appealed against the Madras High Court’s decision that the penalty under section 10A(1) of the Central Sales Tax Act, 1956 should be calculated on the basis of the concessional tax rate applicable to goods covered by a ‘C’ form. The assessee had purchased motor spare parts …
