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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 earned agricultural income from his Zamindari, was subject to income tax assessments for the years 1944-45 to 1947-48. The income tax authorities excluded the interest he received on overdue rent from his taxable income, following a ruling from the Patna High Court. However, this...
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 served as the Dewan of the State of Bhavnagar prior to the establishment of a responsible government, was awarded a monthly pension of Rs. 2,000 by the Maharaja on January 15, 1948. Following the merger of the State of Bhavnagar into the United States of Saurashtra on March 1, 1948, the Mahar...
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 served as the Dewan of the State of Bhavnagar prior to the establishment of a responsible government, was awarded a monthly pension of Rs. 2,000 by the Maharaja on January 15, 1948. Following the merger of the State of Bhavnagar into the United States of Saurashtra on March 1, 1948, the Mahar...
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 cotton yarn dealers, obtained a license under the Madras General Sales Tax Act of 1939 (IX of 1939). According to Section 5 of this Act, these dealers were exempt from paying sales tax under Section 3, provided they adhered to certain restrictions and conditions, including t...
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 engaged in the trade of cotton yarn, acquired a license under the Madras General Sales Tax Act of 1939 (IX of 1939). According to Section 5 of this Act, these dealers were exempt from paying sales tax under Section 3, provided they adhered to certain restrictions and conditi...
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 :

To stabilize the sugar industry and expand the cane cultivation area, the Ruler of the former Gwalior State issued an order on July 27, 1946, approving a cess of one anna per maund on all sugar cane purchased by the respondent company. When the Government of Madhya Bharat, the successor to Gwalior S...
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), along with its proviso, is a reasonable provision that serves the interests of employees. It is incorrect to assert that this provision applies solely to direct recruits of the existing air companies and not to loaned employees working...
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), along with its proviso, is a reasonable provision that serves the interests of employees. It is incorrect to assert that it applies solely to direct recruits of the existing air companies and not to loaned employees working under them....
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 operated several businesses, including a Theatre and Restaurant. In October 1943, a subsidiary company was established, which began using the Theatre\'s premises under a lease that commenced in April 1944.When calculating the capital for both companies for excess profits tax, a claim o...
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 operated several businesses, including a Theatre and Restaurant. In October 1943, a subsidiary company was established, which began using the Theatre\'s premises under a lease that commenced in April 1944.When calculating the capital for both companies for excess profits tax, a claim o...
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 purpose for which the appellant company was established was to promote and regulate business involving shares, stocks, and securities, as well as to create and manage a Stock Exchange to facilitate such transactions. The company\'s capital was divided into shares that could yield dividends. It p...
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 purpose for which the appellant company was established was to promote and regulate business involving shares, stocks, and securities, as well as to create and manage a Stock Exchange to facilitate such transactions. The company\'s capital was divided into shares that could yield dividends. It p...
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, a Zamindar, issued licenses to various parties to explore for bauxite. These licenses allowed the licensees to enter the land to prospect, excavate, and verify the bauxite present, as well as to remove and keep samples of bauxite in reasonable amounts, not exceeding a total o...
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 :

Multiple contracts for the sale of goods were established between the parties in Bombay, each including an arbitration clause. In March 1952, disputes arose concerning these contracts, leading to their referral to arbitration, resulting in a composite award against the respondent on October 7, 1952....
Shriram Vs. State of Madhya Pradesh [1960] INSC 251 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 251 SC

Headnote :

Multiple contracts for the sale of goods were established between the parties in Bombay, each including an arbitration clause. In March 1952, disputes arose concerning these contracts, leading to their referral to arbitration, resulting in a composite award against the respondent on October 7, 1952....
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 :

To stabilize the sugar industry, it was essential to expand the cane cultivation area. Consequently, the Ruler of the former Gwalior State issued an order on July 27, 1946, approving a cess of one anna per maund on all sugar cane purchased by the respondent company. When the Government of Madhya Bha...
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 :

To stabilize the sugar industry, it was essential to expand the cane cultivation area. Consequently, the Ruler of the former Gwalior State issued an order on July 27, 1946, approving a cess of one anna per maund on all sugar cane purchased by the respondent company. When the Government of Madhya Bha...
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