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The East and West Steamship Company, George Town, Madras Vs. S. K. Ramalingam Chettiar [1960] INSC 98 (3 May 1960)

Judgement Date : 03 May 1960

Citation : 1960 Latest Caselaw 98 SC

Headnote :

The appellant in the first case (C. A. No. 88/56) and the respondents in the other two cases (C. As. Nos. 91 & 92 of 1958) were shipping companies that transported goods by sea between ports. They were responsible for delivering goods belonging to the opposing parties but failed to deliver all of th...
The Cotton Agents Ltd., Bombay Vs. Commissioner of Income-Tax, Bombay [1960] INSC 99 (3 May 1960)

Judgement Date : 03 May 1960

Citation : 1960 Latest Caselaw 99 SC

Headnote :

Messrs. Shivnarayan Surajmal Nomani served as the managing agents for the New Swadeshi Mills of Ahmedabad Ltd. The Nemani group, along with the appellant company, which is the assessee, held a significant number of shares in the mills.In 1944, a disagreement arose between the parties, leading to an...
The Commissioner of Income Tax, Bombay Vs. The Elphin-stone Spinning and Weaving Mills Ltd. [1960] INSC 100 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 100 SC

Headnote :

On June 3, 1956, riots erupted in Bombay following a public meeting regarding the reorganization of the State of Bombay, which was disrupted due to disturbances. A crowd surrounded the car in which the appellant was traveling, and some individuals attempted to drag him out by his neck and hair. In r...
Kavalappara Kottarathil Kochuni & Ors Vs. The State of Madras & Ors [1960] INSC 101 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 101 SC

Headnote :

The firm under assessment, which was operating in Bombay, received a notice on January 21, 1953, from the Income-tax Officer under section 11(1) of the Business Profits Tax Act, 1947, regarding the chargeable accounting period from November 13, 1947, to October 31, 1948, requesting it to submit its...
The Commissioner of Income-Tax, Bombay Vs. The Jalgaon Electricity Supply Co., Ltd. [1960] INSC 102 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 102 SC

Headnote :

After accounting for all allowances and deductions, the income of the assessed company was determined for the years 1949-50 and 1950-51 to be Rs. 3,423 and Rs. 3,312, respectively. The company declared dividends of Rs. 46,024 and Rs. 56,326 for those two years. Although there were no profits carried...
The Commissioner of Income-Tax, Bombay City Vs. The Khatau Makanji Spinning and Weaving Co. Ltd., Bombay [1960] INSC 103 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 103 SC

Headnote :

The Income-tax Officer discovered that during the assessment year 1953-54, the respondent company had reported excess dividends totaling Rs. 1,87,691. Consequently, he imposed additional income-tax at a rate of 5 annas per rupee, after accounting for the income tax already paid from the profits of t...
The Vanguard Fire and General insurance Co. Ltd., Madras Vs. M/S. Fraser and Ross & ANR [1960] INSC 104 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 104 SC

Headnote :

The appellant company had been engaged in various types of insurance business, excluding life insurance, since its incorporation in 1941. However, in 1956, the company\'s shareholders passed a resolution to cease all insurance operations. Consequently, the company applied to the Controller of Insura...
Luhar Amrit Lal Nagji Vs. Doshi Jayantilal Jetralal & Ors [1960] INSC 105 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 105 SC

Headnote :

A Hindu father, who invested in gold and silver, suffered significant losses and attempted to recover his finances by taking out a mortgage. The mortgagee secured a decree and aimed to enforce it through the sale of the mortgaged property. The father’s sons and wife filed a lawsuit seeking a decla...
Ramnagar Cane and Sugar Co. Ltd. Vs. Jatin Chakravorty & Ors [1960] INSC 106 (5 May 1960)

Judgement Date : 05 May 1960

Citation : 1960 Latest Caselaw 106 SC

Headnote :

In a situation where two competing labor unions within a public utility, specifically in the sugar industry, present demands that encompass all workers, and while one union engages in conciliation talks with the employer, the other initiates a strike, any agreement reached during the conciliation mu...
State of U. P. Vs. Deoman Upadhyaya [1960] INSC 107 (6 May 1960)

Judgement Date : 06 May 1960

Citation : 1960 Latest Caselaw 107 SC

Headnote :

The respondent was tried for the murder of Sukhdei on the morning of June 19, 1958. The evidence against him was entirely circumstantial and included the following points: (i) on the evening of June 18, there was a confrontation between the respondent and Sukhdei, during which he slapped her and thr...
Vadilal Panchal Vs. Dattatraya Dulaji Ghadigaonker & ANR [1960] INSC 108 (6 May 1960)

Judgement Date : 06 May 1960

Citation : 1960 Latest Caselaw 108 SC

Headnote :

On June 3, 1956, riots erupted in Bombay following a public meeting regarding the reorganization of the State of Bombay, which was disrupted due to disturbances. A crowd surrounded the car in which the appellant was traveling, and some individuals attempted to drag him out by his neck and hair. In r...
The Commissioner of Income Tax, Bombay City 1, Bombay Vs. M/S. Narsee Nagsee and Co., Bombay [1960] INSC 109 (6 May 1960)

Judgement Date : 06 May 1960

Citation : 1960 Latest Caselaw 109 SC

Headnote :

The firm under assessment, which was operating in Bombay, received a notice on January 21, 1953, from the Income-tax Officer under section 11(1) of the Business Profits Tax Act, 1947, regarding the chargeable accounting period from November 13, 1947, to October 31, 1948, requesting it to submit its...
Jai Kaur & Ors Vs. Sher Singh & Ors [1960] INSC 110 (6 May 1960)

Judgement Date : 06 May 1960

Citation : 1960 Latest Caselaw 110 SC

Headnote :

In the customary law observed among the Hindu Jats of the Grewal clan in Ludhiana, a daughter is given preferential status as an heir to her father\'s self-acquired property over his collaterals. Rattigan\'s Digest of Customary Law, paragraph 23, accurately reflects this principle and does not contr...
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