2026 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950

January February March April May June July August September October November December

Azam Jha Bahadur Vs. Expenditure Tax Officer, Hyderabad [1971] INSC 224 (30 August 1971)

Judgement Date : 30 Aug 1971

Citation : 1971 Latest Caselaw 224 SC

Constitution of India

Headnote :

Section 2(g) of the Expenditure Tax Act, 1957, prior to its amendment by the Finance Act, 1959, defined \'dependent\' as \"where the assessee is an individual, his or her spouse or child who is wholly or mainly reliant on the assessee for support and maintenance.\" Following the amendment, \'depende...

Read full Judgement

Jaipuria Samla Amalgamated Collieries Ltd. Vs. Commissioner of Income Tax, West Bengal [1971] INSC 225 (31 August 1971)

Judgement Date : 31 Aug 1971

Citation : 1971 Latest Caselaw 225 SC

Cess Act, 1880
Cess Act, 1880
Cess Act, 1880

Headnote :

The appellant was a public limited company engaged in the business of extracting coal from mines and selling it. It had leased several mines from the owners of coal-bearing lands. As the lessee, the appellant was responsible for paying (i) Road and Public Works cess under the Bengal Cess Act of 1880...

Read full Judgement

Khanjan Lal Sewak Ram Vs. Commissioner of Income Tax, U.P [1971] INSC 226 (31 August 1971)

Judgement Date : 31 Aug 1971

Citation : 1971 Latest Caselaw 226 SC

Headnote :

The assessee was a registered partnership firm. The partners submitted an application to the Income-tax Officer for the renewal of their registration, along with a certificate indicating that the profits from the previous year had been distributed or credited as stated. However, while the applicatio...

Read full Judgement

Oriental Textile Finishing Mills, Amritsar Vs. Labour Court, Jullundur & Ors [1971] INSC 227 (31 August 1971)

Judgement Date : 31 Aug 1971

Citation : 1971 Latest Caselaw 227 SC

Headnote :

While a reference was pending before the Labour Court, the respondent workers went on strike due to the suspension of some of their colleagues. Both the Labour Officer and the management attempted to convince the workers to return to work, but the respondents insisted that the reinstatement of the s...

Read full Judgement