Thursday, 23, Apr, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 
Habeeb Mohammad Vs. The State of Hyderabad [1953] INSC 53 (5 October 1953)

Judgement Date : 05 Oct 1953

Citation : 1953 Latest Caselaw 53 SC

Headnote :

While the prosecution is not obligated to call every available witness, regardless of their number or reliability, it must call witnesses who are crucial to the presentation of its case. These witnesses must be called regardless of whether their testimony supports or undermines the prosecution’s c...
Sidheshwar Mukherjee Vs. Bhubneshwar Prasad Narainsingh & Ors [1953] INSC 54 (5 October 1953)

Judgement Date : 05 Oct 1953

Citation : 1953 Latest Caselaw 54 SC

Headnote :

A person who has obtained a decree against a member of a joint Hindu family for a debt is entitled to attach and sell the debtor’s interest in the joint family property. If the debt is not immoral or illegal, the interest of the judgment debtor’s sons in the joint family property would also pass...
Deputy Commissioner, Hardoi Vs. Rama Krishna Narain & Ors [1953] INSC 55 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 55 SC

Headnote :

Creditors who did not actively participate in the proceedings are not considered necessary parties in an appeal from an order rejecting a claim made under Section 11(2) of the U.P. Encumbered Estates Act, 1934. The technical rules of the Civil Procedure Code concerning the inclusion of parties shoul...
Minerva Mills Ltd. Vs. Their Workers [1953] INSC 56 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 56 SC

Headnote :

Under Section 7 of the Industrial Disputes Act, 1947, the appropriate Government has the authority to establish an industrial tribunal for a specified duration and to create a new tribunal once that period expires, to hear and resolve all references that were made to the previous tribunal but remain...
Commissioner of Income-Tax, Bombay City Vs. The Century Spinning And Manufacturing Co. Ltd. [1953] INSC 57 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 57 SC

Headnote :

The balance sheet of a company for the calendar year 1945 reported a profit of Rs. 90,44,677, after accounting for provisions for depreciation and taxation. Following this, a balance of Rs. 5,08,637 was carried forward to the balance sheet of the next year, 1st January 1946, without being designated...
Allahabad Bank Ltd. Vs. Commissioner of Income-Tax, West Bengal [1953] INSC 58 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 58 SC

Headnote :

A banking company executed a deed in which it intended to create a trust for paying pensions to its retiring staff members. A specified sum of money was entrusted to three individuals named as trustees, and the deed allowed the company to make additional contributions to the fund. However, the deed...
Commissioner of Income-Tax, West Bengal Vs. Jeewanlal Ltd. [1953] INSC 59 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 59 SC

Headnote :

A company will typically be considered a \"company whose directors have a controlling interest\" under the Excess Profits Tax Act, 1940, only if the directors hold, and are registered as holders of, a majority of the voting shares in the company. It is not required that the directors have a benefici...
Sir Kikabhai Premchand Vs. Commissioner of Income Tax (Central), Bombay [1953] INSC 60 (9 October 1953)

Judgement Date : 09 Oct 1953

Citation : 1953 Latest Caselaw 60 SC

Headnote :

The assessee, who conducted business in bullion and shares, followed the mercantile system of accounting. To determine his profits, he valued the stock at both the beginning and the end of the year at cost price.During the accounting year, the assessee withdrew some silver bars and shares from the b...
Chainrup Sampatram Vs. Commissioner of Income-Tax, West Bengal [1953] INSC 61 (9 October 1953)

Judgement Date : 09 Oct 1953

Citation : 1953 Latest Caselaw 61 SC

Headnote :

The assessee firm, which conducted business in bullion in Calcutta, sent a quantity of silver bars to Bikaner, where its partners resided, during the accounting year. The firm recorded these bars as having been sold to the partners.The Income-tax authorities doubted the sale claim and, treating the...
Commissioner of Income-Tax, Madras Vs. K. R. M. T. T. Thiagaraja Chetty & Co [1953] INSC 62 (14 October 1953)

Judgement Date : 14 Oct 1953

Citation : 1953 Latest Caselaw 62 SC

Headnote :

Under the terms of a managing agency agreement, the assessee firm, acting as managing agents of a company, were entitled to a commission based on a percentage of the profits. In the company\'s books, a sum of Rs. 2,26,850 was shown as commission due to the firm for the year 1941-42. This amount was...
C. N. Arunachala Mudaliar Vs. C. A. Muruganatha Mudaliar & ANR [1953] INSC 63 (14 October 1953)

Judgement Date : 14 Oct 1953

Citation : 1953 Latest Caselaw 63 SC

Headnote :

A property gifted by a father to his son does not automatically become ancestral property in the son’s hands merely because it was given by the father. The father, when making the gift, has the authority to specify whether the gift is for the exclusive use of the son or if it is intended for the b...
Jagadguru Gurushiddaswami Vs. Dakshina Maharashtra Digambarjain Sabha [1953] INSC 64 (14 October 1953)

Judgement Date : 14 Oct 1953

Citation : 1953 Latest Caselaw 64 SC

Headnote :

In 1887, the head of a math granted a permanent lease of property owned by the math. In 1910, the successor of the lessee gifted the leased premises to a Jain Sabha for the purpose of constructing a school, with the condition that if the school was removed or ceased to exist, the property would reve...
Saraswathi Ammal & ANR Vs. Rajagopal Ammal [1953] INSC 65 (20 October 1953)

Judgement Date : 20 Oct 1953

Citation : 1953 Latest Caselaw 65 SC

Headnote :

A perpetual endowment of properties intended for samadhi kainkaryam, which refers to the worship at the tomb of an individual, is not recognized as valid under Hindu law.If a purpose is asserted as valid for perpetual dedication based on religious merit, it must be demonstrated to have a Shastraic f...
Kshetra Mohan-Sannyasicharan Sadhukhan Vs. Commissioner of Excess Profits Tax, West Bangal [1953] INSC 66 (20 October 1953)

Judgement Date : 20 Oct 1953

Citation : 1953 Latest Caselaw 66 SC

Headnote :

Although a partnership formed by the kartas of two Hindu undivided families is commonly referred to as a partnership between those two families, legally it is considered a partnership between the two kartas, and the other family members do not automatically become partners. Individual members of a H...
Commissioner of Income-Taxbombay City Vs. Royal Western India Turf Club Ltd. [1953] INSC 67 (26 October 1953)

Judgement Date : 26 Oct 1953

Citation : 1953 Latest Caselaw 67 SC

Headnote :

The Royal Western India Turf Club Ltd., the assessee, was established primarily to operate as a racecourse company and to create clubs, hotels, and other facilities related to the company\'s property. It had two types of members: club members, limited to 350, and stand members, who were elected thro...
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : IDRC

 

LatestLaws Partner Event : IJJ

 
 
Latestlaws Newsletter