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The Commissioner of Income-Tax, Madras Vs. Mysore Chromite Limited [1954] INSC 106 (1 November 1954)

Judgement Date : 01 Nov 1954

Citation : 1954 Latest Caselaw 106 SC

Headnote :

The assessee company, which has its registered office in Mysore State and is managed by Oakley Bowden Co. Ltd. in Madras, sold chrome ore primarily to buyers located outside India, specifically in America and Europe. Sales to European buyers were facilitated through Borden Oakely and Co. Ltd. in Lon...

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Navin Chandra Mafatlal Vs. The Commissioner of Income-Tax, Bombay City [1954] INSC 107 (1 November 1954)

Judgement Date : 01 Nov 1954

Citation : 1954 Latest Caselaw 107 SC

Government of India Act, 1935

Headnote :

Section 12-B of the Indian Income-tax Act, 1922 (added by Act XXII of 1947), which levies tax on \'Capital gains\', is not beyond the authority of the Government of India Act, 1935. The phrase \'Capital gains\' falls within the definition of \'income\' as stated in item No. 54 of List I of the Seven...

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General Family Pension Fund Vs. The Commissioner of Income-Tax, West Bengal [1954] INSC 108 (1 November 1954)

Judgement Date : 01 Nov 1954

Citation : 1954 Latest Caselaw 108 SC

Insurance Act, 1938

Headnote :

The Indian Income-tax Act (XI of 1922), section 10(7) and schedule Rule 2(a)(b) as published in 1939 outlines how income tax is determined for insurance companies. According to this act, the profits and gains from Life Insurance business for the fiscal years 1943-1944 to 1946-1947 must be calculated...

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Assam Bengal Cement Co. Ltd. Vs. The Commissioner of Income-Tax, West Bengal [1954] INSC 109 (11 November 1954)

Judgement Date : 11 Nov 1954

Citation : 1954 Latest Caselaw 109 SC

Headnote :

Section 10(2)(xv) of the Indian Income-tax Act, 1922, refers to \'capital expenditure\' for which the taxpayer is not entitled to any allowance. This term is contrasted with \'revenue expenditure\', for which the taxpayer can claim allowances under section 10(2)(xv) of the Act.The Full Bench of the...

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Muir Mills Co., Ltd. Vs. Suti Mills Mazdoor Union, Kanpur [1954] INSC 110 (19 November 1954)

Judgement Date : 19 Nov 1954

Citation : 1954 Latest Caselaw 110 SC

Industrial Disputes Act, 1947

Headnote :

The term \"bonus\" refers to a cash payment that is given in addition to regular wages. It typically serves as a cash incentive that is contingent upon meeting specific standards of attendance and performance.There are two key conditions that must be met for a bonus demand to be considered valid: (1...

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P. Joseph John Vs. The State of Travancore-Cochin [1954] INSC 111 (25 November 1954)

Judgement Date : 25 Nov 1954

Citation : 1954 Latest Caselaw 111 SC

Constitution of India
Government of India Act, 1935

Headnote :

An inquiry was conducted against the petitioner under the Travancore Public Servants (Inquiries) Act (Act XI of 1132) following a resolution from the Council of Ministers. The petitioner participated in the inquiry, denied the allegations, and raised legal objections regarding the authority of the I...

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Sakhawat Ali Vs. The State of Orissa [1954] INSC 112 (25 November 1954)

Judgement Date : 25 Nov 1954

Citation : 1954 Latest Caselaw 112 SC

Constitution of India
Orissa General Clauses Act, 1937
Orissa Municipal Act, 1950
Orissa Municipal Act, 1950

Headnote :

The stipulations in section 16(1)(x) of the Orissa Municipal Act, 1950, which disqualify a paid legal practitioner from being elected to a seat in the Municipality if they represent or oppose the Municipality, do not infringe upon the fundamental rights of that legal practitioner as guaranteed by ar...

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Edward Ezra & ANR Vs. The State of West Bengal [1954] INSC 113 (30 November 1954)

Judgement Date : 30 Nov 1954

Citation : 1954 Latest Caselaw 113 SC

Government of India Act, 1935
Indian Penal Code, 1860 (IPC)

Headnote :

Section 12 of the West Bengal Act XII of 1952 states:\"This Act does not apply to any proceedings that were ongoing at the time the West Bengal Criminal Law Amendment (Special Courts) Amending Ordinance 1952 came into effect in any court other than a Special Court.\"In an appeal to the High Court of...

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