Caselaw | Supreme Court Judgements of april 1964

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K. Narasimhah Vs. H. C. Singri Gowda [1964] INSC 102 (1 April 1964)

Judgement Date : 01 Apr 1964

Citation : 1964 Latest Caselaw 102 SC

Headnote :

The appellant served as the elected President of the Municipality.During a special general meeting of the councillors, a resolution expressing no confidence in him was proposed and approved. The appellant contested the legality of the meeting\'s proceedings and the resolution\'s validity in both the...

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Ramachandra Narasimha Kulkarni Vs. State of Mysore [1964] INSC 103 (1 April 1964)

Judgement Date : 01 Apr 1964

Citation : 1964 Latest Caselaw 103 SC

Headnote :

The appellant served as a registration clerk at a post office and faced prosecution for allegedly stealing half of a ten rupee note from a registered letter, which also contained a petition for its exchange. He was accused of altering the petition and holding onto the registered letter for a day wit...

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Hochtief Gammon Vs. Industrial Tribunal, Bhubaneshwar, Orissa & Ors [1964] INSC 104 (1 April 1964)

Judgement Date : 01 Apr 1964

Citation : 1964 Latest Caselaw 104 SC

Code of Civil Procedure, 1908 (CPC)
Industrial Disputes Act, 1947

Headnote :

In relation to an industrial dispute involving the appellants and their workmen, the respondents, the Industrial Tribunal\'s office issued a notice not only to the appellants and their workmen but also to Hindustan Steel Ltd. This action was taken because a copy of the government\'s notification reg...

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Gurdev Singh Sidhu Vs. State of Punjab & ANR [1964] INSC 105 (1 April 1964)

Judgement Date : 01 Apr 1964

Citation : 1964 Latest Caselaw 105 SC

Constitution of India

Headnote :

The petitioner was appointed as Assistant Superintendent of Police in 1942 in the former Patiala State. Following the establishment of Patiala and East Punjab States in 1948, he became part of the Pepsu Police Service. In 1950, he was promoted to act as Superintendent of Police by the Rajpramukh of...

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J. Dalmia Vs. Commissioner of Income-Tax, New Delhi [1964] INSC 106 (1 April 1964)

Judgement Date : 01 Apr 1964

Citation : 1964 Latest Caselaw 106 SC

Headnote :

The appellant owned shares in a company whose Board of Directors declared interim dividends through a resolution on August 30, 1950. The appellant received a dividend warrant dated December 28, 1950, for a specific amount representing the interim dividend related to its shareholdings. The appellant\...

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Commissioner of Income-Tax, Kerala and Coimbatore Vs. L. W. Russel [1964] INSC 107 (1 April 1964)

Judgement Date : 01 Apr 1964

Citation : 1964 Latest Caselaw 107 SC

Headnote :

The individual in question is an employee of the English and Scottish Joint Co-operative Wholesale Society Ltd., which is incorporated in England. This Society set up a superannuation scheme aimed at benefiting its male European staff members working in India through deferred annuities. According to...

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Devji @ Deviji Shivji Vs. Maganlal R. Athrana & Ors [1964] INSC 108 (1 April 1964)

Judgement Date : 01 Apr 1964

Citation : 1964 Latest Caselaw 108 SC

Indian Partnership Act, 1932
Indian Partnership Act, 1932

Headnote :

The plaintiff-appellant filed a lawsuit against the defendants-respondents seeking the recovery of Rs. 57,000/-. The appellant held permanent leasehold rights over a specific colliery. On January 31, 1949, the appellant granted a sub-lease of the colliery to respondent No. 4 for a duration of 5 year...

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Bharat Fire and General Insurance Co. Ltd. New Delhi Vs. The Commissioner of Income Tax, New Delhi [1964] INSC 109 (2 April 1964)

Judgement Date : 02 Apr 1964

Citation : 1964 Latest Caselaw 109 SC

Headnote :

Rohtas Industries Ltd. issued shares at a premium in 1945, and the premiums collected were maintained separately under the Capital Reserve category. In the calendar year ending December 31, 1953, the company distributed Rs. 50,787 as a dividend to the appellant company. For the fiscal year 1954-55,...

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The Motor Transport Controller, Maharashtra State Vs. Provincial Rashtriya Motor Kamgar Union, Nagpur & Ors [1964] INSC 110 (3 April 1964)

Judgement Date : 03 Apr 1964

Citation : 1964 Latest Caselaw 110 SC

Bombay Reorganisation Act, 1960
Constitution of India
States Reorganisation Act, 1956

Headnote :

Following the enactment of the States Reorganisation Act in 1956, the Vidharbha region, previously part of Madhya Pradesh, was incorporated into the State of Bombay. Subsequently, when the State of Bombay was divided under the Bombay Reorganisation Act of 1960, Vidharbha became part of Maharashtra....

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Basmati Devi Vs. Chamroo Sao & Ors [1964] INSC 111 (3 April 1964)

Judgement Date : 03 Apr 1964

Citation : 1964 Latest Caselaw 111 SC

Headnote :

The plaintiff initiated a lawsuit to redeem a significant number of usufructuary mortgages held by the defendants.The plaintiff argued that according to the mortgage agreements, the mortgagees were obligated to pay rent to the landlord. However, the mortgagees failed to pay rent for several years. C...

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D. C. Dewan Mohideen Sahib and Sons Vs. The Industrial Tribunal, Madras [1964] INSC 112 (6 April 1964)

Judgement Date : 06 Apr 1964

Citation : 1964 Latest Caselaw 112 SC

Headnote :

In a case concerning industrial disputes between the appellants, who owned bidi businesses, and their workers, the appellants argued before the Industrial Tribunal that the workers were not their employees but rather those of independent contractors. The Tribunal, after reviewing the evidence, deter...

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State of Gujarat Vs. Kansara Manilal Bhikhalal [1964] INSC 113 (7 April 1964)

Judgement Date : 07 Apr 1964

Citation : 1964 Latest Caselaw 113 SC

Factories Act, 1948

Headnote :

Upon inspection, it was discovered that three workers were present in a factory before their scheduled shift began. It was reported that the Inspector of Factories had been notified via a letter sent a day before the inspection regarding a change in work hours; however, this letter did not reach the...

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State of Andhra Pradesh Vs. Abdul Bakhi and Bros [1964] INSC 114 (8 April 1964)

Judgement Date : 08 Apr 1964

Citation : 1964 Latest Caselaw 114 SC

Headnote :

The respondents are registered dealers engaged in the tanning of hides and skins, as well as the sale of tanned skins. Under the Hyderabad General Sales Tax Act of 1950, the authorities assessed the respondents\' total turnover, which included the cost of tanning bark purchased for the tanning proce...

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Dr. Shamlal Narula Vs. Commissioner of Income-Tax, Punjab [1964] INSC 115 (9 April 1964)

Judgement Date : 09 Apr 1964

Citation : 1964 Latest Caselaw 115 SC

Headnote :

The State took possession of the appellant\'s land, and the Collector issued an award under the Land Acquisition Act, resulting in the appellant receiving Rs. 2,81,822/-, which included Rs. 48,660/- as interest up to the date of the award. The Income-tax Officer classified the Rs. 48,660/- (the inte...

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Champaran Cane Concern Vs. State of Bihar & ANR [1964] INSC 116 (9 April 1964)

Judgement Date : 09 Apr 1964

Citation : 1964 Latest Caselaw 116 SC

Indian Partnership Act, 1932
Indian Partnership Act, 1932

Headnote :

The Champaran Cane Concern, the appellant, conducted agricultural activities on land owned by two individuals. One of these individuals held a four annas share in a rupee, while the other held twelve annas. They appointed a common manager to facilitate cultivation and management. However, there was...

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Ben Gorm Nilgiri Plantations Company, Coonoor & Ors Vs. Sales Tax Officer, Special Circle, Ernakulam & Ors [1964] INSC 117 (10 April 1964)

Judgement Date : 10 Apr 1964

Citation : 1964 Latest Caselaw 117 SC

Central Sales Tax Act, 1956
Tea Act, 1953

Headnote :

The appellants were engaged in the cultivation and production of tea on their estates. They sold tea to local agents representing foreign buyers, with the sales conducted through public auctions in Fort Cochin, facilitated by tea brokers. These transactions adhered to the regulations set forth in th...

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Commissioner of Income-Tax, Kerala Vs. Malayalam Plantation Ltd. [1964] INSC 118 (10 April 1964)

Judgement Date : 10 Apr 1964

Citation : 1964 Latest Caselaw 118 SC

Headnote :

In the two accounting periods in question, the assessee, a resident company incorporated outside India, paid estate duty due upon the death of certain shareholders who were not domiciled in India. The company recorded these payments as expenses in its accounts while calculating its business profits...

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Rattan Lal Vs. State of Punjab [1964] INSC 119 (10 April 1964)

Judgement Date : 10 Apr 1964

Citation : 1964 Latest Caselaw 119 SC

Indian Penal Code, 1860 (IPC)
IPC Section 307. Attempt to murder
IPC Section 326. Voluntarily causing grievous hurt by dangerous weapons or means
IPC Section 354. Assault or criminal force to woman with intent to outrage her modesty
IPC Section 451. House-trespass in order to commit offence punishable with imprisonment
Probation of Offenders Act, 1958

Headnote :

The appellant, a resident of Palwal in the Gurgaon District, was found guilty of house trespass and attempting to molest a 7-year-old girl. On May 31, 1962, he was convicted by a magistrate and sentenced to rigorous imprisonment, along with a fine. At the time of his conviction, he was just 16 years...

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State, By Nilratan Sircar, Enforcement Officer Vs. Lakshmi Naran Ram Niwas [1964] INSC 120 (14 April 1964)

Judgement Date : 14 Apr 1964

Citation : 1964 Latest Caselaw 120 SC

Indian Penal Code, 1860 (IPC)

Headnote :

On May 14, 1959, the Enforcement Officer seized several documents from the respondent\'s possession while executing a search warrant issued by the Chief Presidency Magistrate under subsection (3) of section 19 of the Foreign Exchange Regulation Act, 1947. The Director of Enforcement, with the Chief...

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Rup Chand Gupta Vs. Raghuvanshi Private Limited & ANR [1964] INSC 121 (15 April 1964)

Judgement Date : 15 Apr 1964

Citation : 1964 Latest Caselaw 121 SC

Headnote :

Respondent No. 2 is the lessee of Respondent No. 1, while the appellant is the sub-lessee. Both Respondents 1 and 2 share the same directors. Respondent No. 1 initiated a lawsuit against Respondent No. 2 for eviction, without including the appellant as a party. By mutual agreement, Respondents 1 and...

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Sant Ram & Ors Vs. Labh Singh & Ors [1964] INSC 122 (15 April 1964)

Judgement Date : 15 Apr 1964

Citation : 1964 Latest Caselaw 122 SC

Constitution of India

Bhau Ram Vs. B. Baijnath Singh [1962] INSC 87 (7 March 1962)
Bhau Ram Vs. B. Baijnath Singh & Ors [1961] INSC 101 (16 March 1961)

Headnote :

In a case brought by the respondent, the Munsif acknowledged that there was a general custom of pre-emption in the area and that the respondent had the right to pre-empt under that custom. However, the suit was dismissed because the sale did not encompass a strip of land measuring 3 feet 6 inches wi...

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State of U.P. Vs. Col. Sujan Singh & Ors [1964] INSC 123 (15 April 1964)

Judgement Date : 15 Apr 1964

Citation : 1964 Latest Caselaw 123 SC

Constitution of India

Seth Premchand Satramdas Vs. The State of Bihar [1950] INSC 32 (30 November 1950)

Headnote :

The respondents were prosecuted in the special Judge\'s court after receiving approval from the Central Government for an offense under section 6(1)(a) of the Prevention of Corruption Act. They raised an objection, claiming that the sanctioning authority did not adequately consider the matter before...

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The Commissioner of Income-Tax, Madras. Vs. A. Krishnaswami Mudaliar & Ors [1964] INSC 124 (16 April 1964)

Judgement Date : 16 Apr 1964

Citation : 1964 Latest Caselaw 124 SC

Headnote :

The assessee firm purchased the exploitation rights of a cinematograph film for Rs. 1,00,000, which were valid for four years. During the period from December 25, 1947, to August 2, 1948, which corresponds to the previous year for the assessment year 1949-50, the firm submitted a voluntary return in...

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The Commissioner of Income-Tax, Madras Vs. A.Gajapathy Naidu [1964] INSC 125 (16 April 1964)

Judgement Date : 16 Apr 1964

Citation : 1964 Latest Caselaw 125 SC

Headnote :

A specific amount of money was received by the taxpayer as compensation for losses incurred from a supply during the previous accounting year.The Income-tax Officer included this amount in the assessment for the year it was received. Appeals to the Appellate Assistant Commissioner and the Income-tax...

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Ouseph Poulo and Three Others Vs. Catholic Union Bank Ltd. & Ors [1964] INSC 126 (16 April 1964)

Judgement Date : 16 Apr 1964

Citation : 1964 Latest Caselaw 126 SC

Indian Contract Act, 1872
Section 23. What consideration and objects are lawful, and what not

Headnote :

Two of the defendants involved in the lawsuits that led to the current appeals borrowed Rs. 80,024-4-9 from the respondent Bank for their business by pledging their goods. The Bank later found a shortage in the pledged goods and, through its Secretary, filed a police complaint alleging that the defe...

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The Commissioner of Income-Tax, Madhyapradesh, Nagpur Vs. Swadeshi Cotton and Flour Mills [1964] INSC 127 (17 April 1964)

Judgement Date : 17 Apr 1964

Citation : 1964 Latest Caselaw 127 SC

Headnote :

The respondent company disbursed a bonus of Rs. 1,08,325 to its employees for the year 1947 in the calendar year 1949, following the Industrial Tribunal\'s award dated January 13, 1949. This amount was recorded as an expense in the company\'s profit and loss account for 1948, with a corresponding en...

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Amba Prasad Vs. Abdul Noor Khan & Ors [1964] INSC 128 (17 April 1964)

Judgement Date : 17 Apr 1964

Citation : 1964 Latest Caselaw 128 SC

Indian Penal Code, 1860 (IPC)

Headnote :

On October 10, 1953, the respondents initiated legal proceedings under section 232 in conjunction with section 20 of the U.P. Zamindari Abolition and Land Reforms Act, 1950 against the appellant before the Sub-Divisional Officer. Prior to the enforcement of the Abolition Act, the appellant, Amba Pra...

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Kultar Singh Vs. Mukhtiar Singh [1964] INSC 129 (17 April 1964)

Judgement Date : 24 Apr 1964

Citation : 1964 Latest Caselaw 129 SC

Representation of the People Act, 1951

Headnote :

The respondent contested the appellant\'s election before the Tribunal, claiming it was invalid because the appellant had invoked his religion to garner votes, thus engaging in corrupt practices. The appellant had held seven election meetings where he and his supporters urged voters to support him a...

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Narottamdas Vs. State of Madhya Pradesh [1964] INSC 130 (21 April 1964)

Judgement Date : 21 Apr 1964

Citation : 1964 Latest Caselaw 130 SC

Constitution of India
Minimum Wages Act, 1948
Minimum Wages Act, 1948

Headnote :

The appellant served as the manager of a factory that counted and labeled Bidis. In 1951, the Madhya Pradesh government established minimum wage rates for workers in accordance with the Minimum Wages Act of 1948. These rates were updated in 1956, and a new notification was issued on December 30, 195...

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State of Orissa Vs. M.A. Tulloch and Co [1964] INSC 131 (21 April 1964)

Judgement Date : 21 Apr 1964

Citation : 1964 Latest Caselaw 131 SC

Headnote :

The Sales Tax Officer issued assessment orders permitting the respondent-dealer to deduct two amounts claimed under section 5(2)(a)(ii) of the Orissa Sales Tax Act for goods sold to a registered dealer.The respondent-dealer appealed to the Assistant Collector of Sales Tax, contesting the assessment...

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State of Madhya Pradesh & Ors Vs. Sirajuddin Khan [1964] INSC 132 (22 April 1964)

Judgement Date : 22 Apr 1964

Citation : 1964 Latest Caselaw 132 SC

Headnote :

The respondent owned an estate in Madhya Pradesh.According to the Madhya Pradesh Abolition of Proprietary Rights (Estates, Mahals, Alienated Lands) Act, 1950, the respondent\'s estate was transferred to the State, and he became eligible for compensation. This compensation was to be calculated at ten...

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Gurbux Singh Vs. Bhooralal [1964] INSC 133 (22 April 1964)

Judgement Date : 22 Apr 1964

Citation : 1964 Latest Caselaw 133 SC

Headnote :

The plaintiff-respondent initiated a lawsuit against the appellant seeking recovery of possession of specific property and mesne profits. The plaintiff asserted his claim for possession and mesne profits on the basis that he was the rightful owner of the property mentioned in the plaint, while the d...

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Bisheshwar Dayal Sinha Vs. University of Bihar & Ors [1964] INSC 134 (24 April 1964)

Judgement Date : 24 Apr 1964

Citation : 1964 Latest Caselaw 134 SC

Headnote :

On January 13, 1963, the Vice-Chancellor of Bihar University issued an order to reorganize the Governing Body of Rajendra College, Chapra, a public institution established through charitable contributions and affiliated with the University as per section 2(d) of the Bihar State Universities (Patna,...

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New Asiatic Insurance Co. Ltd. Vs. Pessumal Dhanamal Aswani & Ors [1964] INSC 135 (24 April 1964)

Judgement Date : 24 Apr 1964

Citation : 1964 Latest Caselaw 135 SC

Motor Vehicles Act, 1939

Headnote :

A had taken out a comprehensive insurance policy for his car with the appellant. He allowed B, who had his own car insured with a different company, to drive A\'s car. While B was driving, an accident occurred, resulting in C\'s death and D suffering serious injuries. Both C and D were passengers in...

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Silla Chandra Sekharam Vs. Ramchandra Sahu [1964] INSC 136 (24 April 1964)

Judgement Date : 24 Apr 1964

Citation : 1964 Latest Caselaw 136 SC

Section 43. TPA, Transfer by unauthorised person who subsequently acquires interest in property transferred.
Section 56. Agreement to do impossible act

Headnote :

The respondent entered into an agreement to sell his house to fulfill family needs for a specified amount, contingent upon him and his mother executing a sale deed in favor of the appellant. When the sale deed was not executed, the appellant filed a lawsuit for specific performance of the contract....

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Commissioner of Income-Tax, Madras Vs. Mir Mohd. Ali, Bus Owner, Vellore [1964] INSC 137 (24 April 1964)

Judgement Date : 24 Apr 1964

Citation : 1964 Latest Caselaw 137 SC

Headnote :

The taxpayer, who owned a fleet of buses, replaced the petrol engines in two of his buses with new diesel engines, incurring an expense of Rs. 18,544 during the accounting year ending March 31, 1950. For the relevant assessment year, he sought a depreciation allowance under the second paragraph of c...

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Commissioner of Income-Tax, Madras Vs. The Amrutanjan Ltd., Madras [1964] INSC 138 (28 April 1964)

Judgement Date : 28 Apr 1964

Citation : 1964 Latest Caselaw 138 SC

Headnote :

The Income-tax Officer discovered that the respondent company had declared dividends during the three years ending March 31, 1947, March 31, 1948, and March 31, 1949, which were significantly below 60% of the amount available for distribution as calculated under section 23-A of the Income-tax Act, 1...

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Ramnikal Pitambardas Mehta Vs. Indradaman Amratlal Sheth [1964] INSC 139 (28 April 1964)

Judgement Date : 28 Apr 1964

Citation : 1964 Latest Caselaw 139 SC

Headnote :

The appellant was a tenant occupying the ground floor of a house owned by the respondent. The respondent initiated legal action to evict the appellant, claiming that he needed the entire house, including the area occupied by the appellant, for his own residential use. The appellant defended himself...

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Commissioner of Income-Tax, Patna Vs. Rani Bhuwaneshwari Kuer [1964] INSC 140 (28 April 1964)

Judgement Date : 28 Aug 1964

Citation : 1964 Latest Caselaw 140 SC

Headnote :

The assessee (respondent), who owned an estate called \"Tekari Rai,\" executed a trust indenture on January 20, 1941. This indenture conveyed the \"Tekari Rai\" estate and certain Zamindari properties to specified trustees to be held in trust under certain conditions. The purpose of this deed was to...

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Union of India & Ors Vs. Gwalior Rayon Silk Manufacturing Co. Ltd. [1964] INSC 141 (28 April 1964)

Judgement Date : 28 Apr 1964

Citation : 1964 Latest Caselaw 141 SC

Constitution of India
Government of India Act, 1935
Gwalior

Headnote :

In October 1946, B communicated with the Government of the former State of Gwalior, indicating that certain industries would be set up in Gwalior if the Government provided specific facilities, including tax exemptions. This issue was eventually presented to the Ruler, who on January 18, 1949, appro...

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Jagdish Chander Gupta Vs. Kajaria Traders (India) Ltd. [1964] INSC 142 (29 April 1964)

Judgement Date : 29 Apr 1964

Citation : 1964 Latest Caselaw 142 SC

Code of Civil Procedure, 1908 (CPC)
Indian Partnership Act, 1932
Indian Partnership Act, 1932
Presidency Small Cause Courts Act, 1882
Presidency Small Cause Courts Act, 1882
Presidency Small Cause Courts Act, 1882
Presidency-Towns Insolvency Act, 1909
Provincial Small Cause Courts Act, 1887
Provincial Small Cause Courts Act, 1887

Headnote :

The respondent entered into a partnership agreement with the appellant, which was not registered. The agreement included an arbitration clause stating that any disputes would be resolved through arbitration in accordance with the Arbitration Act of 1940.When a dispute arose between the respondent an...

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Commissioner of Income-Tax Kerala and coimbatore Vs. Krishna Warriar [1964] INSC 143 (29 April 1964)

Judgement Date : 29 Apr 1964

Citation : 1964 Latest Caselaw 143 SC

Headnote :

A testator operated a business in Ayurvedic drugs under the name Arya Vaidya Sala. According to his will, his properties, including the business, were placed in a trust, with the intention of using 60% of the business profits for 20 years and 85% thereafter for religious and charitable purposes. The...

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Commissioner of Income-Tax, Madras Vs. Sivakasi Match Export Company [1964] INSC 144 (29 April 1964)

Judgement Date : 29 Apr 1964

Citation : 1964 Latest Caselaw 144 SC

Headnote :

In Sivakasi, five companies were engaged in match manufacturing under the names Shenbagam Match Works, Brilliant Match Works, Manoranjitha Match Works, Pioneer Match Works, and Gnanam Match Works. The sole proprietor of Shenbagam Match Works, along with one partner from each of the other four firms,...

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Commissioner of Income-Tax, U.P. Vs. Kanpur Coal Syndicate [1964] INSC 145 (30 April 1964)

Judgement Date : 30 Apr 1964

Citation : 1964 Latest Caselaw 145 SC

Headnote :

The income tax was levied on the total income of the respondent-assessee, which is an association formed by several individuals for the purpose of purchasing coal and supplying it to customers for domestic use and small-scale industries. The assessee contended that it should not be taxed as an assoc...

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S. S. Gadgil, Income-Tax Officer, Bombay Vs. Lal and Company [1964] INSC 146 (30 April 1964)

Judgement Date : 30 Apr 1964

Citation : 1964 Latest Caselaw 146 SC

Headnote :

The appellant company operated as commission agents in Bombay. During the assessment proceedings for the year 1954-55, the Income-tax Officer observed from the assessee\'s books that the company had business ties with certain non-resident entities, revealing that these non-residents were earning inc...

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State of Madras Vs. C. J. Coelho [1964] INSC 147 (30 April 1964)

Judgement Date : 30 Apr 1964

Citation : 1964 Latest Caselaw 147 SC

Headnote :

The respondent, an assessee, acquired an estate comprising tea, coffee, and rubber plantations. From the total sale price of Rs. 3,10,000, he borrowed Rs. 2,90,000 at interest for the assessment year 1955-56.He sought a deduction for interest amounting to Rs. 22,628-9-9 under section 5(k) of the Mad...

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