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The Commissioner of Income-Tax, Bihar & Orissa Vs. Maharaja Pratapsingh Bahadur of Gidhaur [1960] INSC 237 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 237 SC

Headnote :

The appellant who had agricultural income from his Zamindari was assessed to income-tax for the four assessment years, 1944-45, to 1947-48. The income-tax authorities did not include in his assessable income, interest received by him on arrears of rent, in view of a decision of the Patna High Court,...
Mahesh Anantrai Pattani & ANR Vs. The Commissioner of Income-Tax, Bombay North, Ahmedabad [1960] INSC 238 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 238 SC

Headnote :

A who was the Dewan of the State of Bhavnagar before responsible government was introduced in the State, was granted a monthly pension of Rs. 2,000 by the Maharaja of the State by an order dated January 15, 1948. On March 1, 1948 the State of Bhavnagar was merged in the United States of Saurashtra a...
State of Karnataka Vs. Puttaraja [1960] INSC 239 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 239 SC

Headnote :

A who was the Dewan of the State of Bhavnagar before responsible government was introduced in the State, was granted a monthly pension of Rs. 2,000 by the Maharaja of the State by an order dated January 15, 1948. On March 1, 1948 the State of Bhavnagar was merged in the United States of Saurashtra a...
Goura Venkata Reddy Vs. State of Andhra Pradesh [1960] INSC 240 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 240 SC

Headnote :

The appellants, who were dealers in Cotton yarn, obtained a license under the Madras General Sales Tax Act, 1939 (IX of 1939). Section 5 of that Act exempted such dealers from payment of sales tax under s. 3 of the Act subject to such restrictions and conditions as might be prescribed, including the...
K. R. C. S. Balakrishna Chetty & Sons & Co. Vs. The State of Madras [1960] INSC 241 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 241 SC

Headnote :

The appellants, who were dealers in Cotton yarn, obtained a license under the Madras General Sales Tax Act, 1939 (IX of 1939). Section 5 of that Act exempted such dealers from payment of sales tax under s. 3 of the Act subject to such restrictions and conditions as might be prescribed, including the...
The State of Madhya Pradesh Vs. The Gwalior Sugar Co., Ltd., & Ors [1960] INSC 242 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 242 SC

Headnote :

In order to put the sugar industry on a stable footing, for which it was necessary to develop the cane area, the Ruler of the erstwhile Gwalior State by an order dated 27-7-1946 sanctioned the levy of cess of one anna per maund on all sugar cane purchased by the respondent company. When the Governme...
Jestamani Gulabrai Dholkia & Ors Vs. The Scindia Steam Navigation Company, Bombay & Ors [1960] INSC 243 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 243 SC

Headnote :

Section 20(1) of the Air Corporations Act, 1953 (XXVII of 1953), read with the proviso, is a perfectly reasonable provision and in the interest of the employees and it is not correct to say that it can apply only to the direct recruits of the existing air 812 companies and not at all to loaned emplo...
Surendra Paswan Vs. State of Jharkhand [1960] INSC 244 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 244 SC

Headnote :

Section 20(1) of the Air Corporations Act, 1953 (XXVII of 1953), read with the proviso, is a perfectly reasonable provision and in the interest of the employees and it is not correct to say that it can apply only to the direct recruits of the existing air 812 companies and not at all to loaned emplo...
M/S. S. C. Cambatta & Co. Private Ltd., Bombay Vs. The Commissioner of Excess Profits Tax Bombay [1960] INSC 245 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 245 SC

Headnote :

The appellant carried on various businesses and one such was the running of a Theatre and Restaurant. In October, 1943, a subsidiary company was formed which was using the premises of the Theatre under a lease granted to it from April, 1944. In working out the capital of the two companies for exc...
Vidyadharan Vs. State of Kerala [1960] INSC 246 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 246 SC

Headnote :

The appellant carried on various businesses and one such was the running of a Theatre and Restaurant. In October, 1943, a subsidiary company was formed which was using the premises of the Theatre under a lease granted to it from April, 1944. In working out the capital of the two companies for exc...
Delhi Stock Exchange Association Ltd. Vs. Commissioner of Income Tax, Delhi [1960] INSC 247 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 247 SC

Headnote :

The object with which the appellant company was formed was to promote and regulate the business in shares, stocks and securities etc., and to establish and conduct a Stock Exchange in order to facilitate the transaction of such business. Its capital was divided into shares on which dividend could be...
State of Madhya Pradesh. Vs. Awadh Kishore Gupta & Ors [1960] INSC 248 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 248 SC

Headnote :

The object with which the appellant company was formed was to promote and regulate the business in shares, stocks and securities etc., and to establish and conduct a Stock Exchange in order to facilitate the transaction of such business. Its capital was divided into shares on which dividend could be...
Maharaja Chintamani Saran Nath Sah Deo Vs. The Commissioner of Income-Tax, Bihar & Orissa [1960] INSC 249 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 249 SC

Headnote :

In 1945 the appellant who was a Zamindar granted licences to different parties to prospect bauxite. Under the licence the licensee had the right to enter upon the land to prospect, dig and prove all bauxite lying in or within the land and to take away and appropriate samples of bauxite in reasonable...
Messrs Basant Lal Banarsi Lal Vs. Bansi Lal Dagdulal [1960] INSC 250 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 250 SC

Headnote :

Various contracts for sale of goods had been made between the parties in Bombay each of which contained an arbitration clause. Disputes having arisen in March, 1952, in respect of these contracts, they were referred to arbitration and a composite award was made on October 7, 1952, against the respon...
Shriram Vs. State of Madhya Pradesh [1960] INSC 251 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 251 SC

Headnote :

Various contracts for sale of goods had been made between the parties in Bombay each of which contained an arbitration clause. Disputes having arisen in March, 1952, in respect of these contracts, they were referred to arbitration and a composite award was made on October 7, 1952, against the respon...
The Prohibition & Excise Supdt., A.P. & Ors Vs. Toddy Tappers Coop. Society, Marredpally & Ors [1960] INSC 252 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 252 SC

Headnote :

In order to put the sugar industry on a stable footing, for which it was necessary to develop the cane area, the Ruler of the erstwhile Gwalior State by an order dated 27-7-1946 sanctioned the levy of cess of one anna per maund on all sugar cane purchased by the respondent company. When the Governme...
The State of Madhya Pradesh Vs. The Gwalior Sugar Co., Ltd., & Ors [1960] INSC 253 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 253 SC

Headnote :

In order to put the sugar industry on a stable footing, for which it was necessary to develop the cane area, the Ruler of the erstwhile Gwalior State by an order dated 27-7-1946 sanctioned the levy of cess of one anna per maund on all sugar cane purchased by the respondent company. When the Governme...
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