Caselaw | Supreme Court Judgements of october 1966

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Bihar Mines Ltd. Vs. Union of India [1966] INSC 195 (3 October 1966)

Judgement Date : 03 Oct 1966

Citation : 1966 Latest Caselaw 196 SC

Bihar Land Reforms Act, 1950

Headnote :

A lease for specific lands in the Palganj estate of Bihar was issued by the Zamindar in 1928, lasting for 49 years.This lease was intended for the extraction of soapstone, kaolin, and other minerals.Sub-leases were granted in 1933, 1934, and 1954, with the final one benefiting the appellants. Follow...

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Gujarat Pottery Works Vs. B. P. Sood, Controller of Mining Leases For India & Ors [1966] INSC 196 (3 October 1966)

Judgement Date : 03 Oct 1966

Citation : 1966 Latest Caselaw 197 SC

Constitution of India

Headnote :

In 1939, possession of mineral rights was transferred to the lessee along with an agreement for a perpetual lease. The formal lease was executed in 1951 following a decree for specific performance. The lessee transferred his rights to the appellant in 1954. In 1960, the respondent Controller amended...

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Commissioner of Income-Tax, Calcutta Vs. Bidhu Bhushan Sarkar [1966] INSC 197 (3 October 1966)

Judgement Date : 03 Oct 1966

Citation : 1966 Latest Caselaw 198 SC

Headnote :

In a case concerning a notice issued under section 34 of the Income-tax Act of 1922, the Additional Income-tax Officer issued an order stating that the income should be included in the assessment based on a second return for the same year that was still pending with the Principal Income-tax Officer,...

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State of Assam & Ors Vs. Shri Kanak Chandra Dutta [1966] INSC 198 (3 October 1966)

Judgement Date : 03 Oct 1966

Citation : 1966 Latest Caselaw 199 SC

Constitution of India

Headnote :

The individual in question, who served as a Mauzadar in the Assam Valley, was removed from his position without adhering to the stipulations of Article 311(2) of the Constitution. His writ petition to the High Court was granted on the basis that he occupied a civil post under the State of Assam and...

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Hindustan Antibiotics Ltd. Vs. The Workmen & Ors [1966] INSC 199 (3 October 1966)

Judgement Date : 03 Oct 1966

Citation : 1966 Latest Caselaw 200 SC

Industrial Disputes Act, 1947

Headnote :

The appellant was a government enterprise established under the Indian Companies Act, with its registered office located in Maharashtra, primarily engaged in the production of antibiotics. The entire equity capital of the company was owned by the President of India and his nominees, and the Board of...

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State of Madras Vs. Madurai Mills Co., Ltd. [1966] INSC 200 (4 October 1966)

Judgement Date : 04 Oct 1966

Citation : 1966 Latest Caselaw 201 SC

Headnote :

In the assessment year 1950-51, the respondent filed a return of its net turnover with the Deputy Commercial Tax Officer, who was responsible for the assessment. After determining a higher net turnover, the respondent appealed to the Commercial Tax Officer, who granted the appeal for one item. On No...

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S. Srinivasan Vs. Commissioner of Income-Tax, Madras [1966] INSC 201 (4 October 1966)

Judgement Date : 04 Oct 1966

Citation : 1966 Latest Caselaw 202 SC

Constitution of India

Headnote :

The appellant was a partner in a firm alongside his wife and another individual. His two minor sons were also included in the partnership benefits. The partnership agreement specified the profit shares for the five individuals and stated that a partner could provide a loan to cover the firm\'s expen...

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Srinivasavardacharur & Ors Vs. Gopala Menon & Ors [1966] INSC 202 (4 October 1966)

Judgement Date : 04 Oct 1966

Citation : 1966 Latest Caselaw 203 SC

Headnote :

The first appellant provided funds to D secured by mortgages on her property. In 1949, D was declared insolvent, and her properties were transferred to the Official Assignee of Madras. The Official Assignee sold the properties, which were eventually acquired by the first respondent.The Trial Court r...

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Commissioner of Wealth Tax, Madras Vs. Ramaraju Surgical Cotton Mills, Ltd. [1966] INSC 203 (5 October 1966)

Judgement Date : 05 Oct 1966

Citation : 1966 Latest Caselaw 204 SC

Industries (Development and Regulation) Act, 1951

Headnote :

The respondent, a company, was assessed for wealth tax for the assessment year 1957-58 and sought a deduction for expenses incurred in establishing a new unit. The license to set up this new unit was granted in 1955, the construction of the factory building was completed by December 1957, and the in...

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Shyam Sunder Vs. Satya Ketu & Ors [1966] INSC 204 (5 October 1966)

Judgement Date : 05 Oct 1966

Citation : 1966 Latest Caselaw 205 SC

Code of Civil Procedure, 1908 (CPC)
Conduct of Elections Rules, 1961
Representation of the People Act, 1951
Rules of the Court, 1952

Headnote :

In an election for a seat in the U.P. Legislative Council, conducted under the system of proportional representation using the single transferable vote, the respondent was declared the winner. The appellant, also a candidate, contested the election through an election petition, claiming that some ba...

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M/S. Bharat Barrel & Drum Mfg. Co. Vs. L. K. Bose & Ors [1966] INSC 205 (5 October 1966)

Judgement Date : 05 Oct 1966

Citation : 1966 Latest Caselaw 206 SC

Essential Commodities Act, 1955
Essential Commodities Act, 1955

Headnote :

The appellant company was engaged in the manufacturing of barrels and required steel sheets for this purpose. Under the provisions of the Essential Commodities Act, 1955, the Iron & Steel (Control) Order, 1956, and various directives from the Iron and Steel Controller, the appellant could only obtai...

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Standard Mills Co. Ltd. Vs. Commissioner of Wealth-Tax, Bombay City [1966] INSC 206 (6 October 1966)

Judgement Date : 06 Oct 1966

Citation : 1966 Latest Caselaw 207 SC

Headnote :

In calculating the net wealth of the appellant company under section 2(m) of the Wealth Tax Act 1957, the company made two claims for deductions: (i) the estimated income tax for the assessment year, and (ii) the gratuity amount owed to employees under specific industrial awards.The court ruled that...

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Jammu & Kashmir Bank Ltd. Vs. Attar-Ul-Nissa & Ors [1966] INSC 207 (7 October 1966)

Judgement Date : 07 Oct 1966

Citation : 1966 Latest Caselaw 208 SC

Section 72. Liability of person to whom money is paid, or thing delivered, by mistake or under coercion-

Headnote :

S obtained a loan from the appellant bank based on an arrangement where the State Government of Jammu and Kashmir would repay the loan in installments from the land revenue collected from S\'s properties. Each year, due to an error, both the Accountant General and the Treasury made payments on behal...

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Commissioner of Income-Tax, West Bengal,Calcutta Vs. Juggilal Kamalapat [1966] INSC 208 (7 October 1966)

Judgement Date : 07 Oct 1966

Citation : 1966 Latest Caselaw 209 SC

Registration Act, 1908
Registration Act, 1908
Registration Act, 1908

Headnote :

Three brothers and J formed a partnership business together.The firm possessed both movable and immovable assets.Subsequently, the three brothers established a Trust, appointing themselves as the initial trustees. They also executed an unregistered deed of relinquishment, through which they surrende...

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Commissioner of Income-Tax, Gujarat Vs. Girdhardas & Company Private Ltd. [1966] INSC 209 (7 October 1966)

Judgement Date : 07 Oct 1966

Citation : 1966 Latest Caselaw 210 SC

Headnote :

On August 23, 1952, a resolution was passed to wind up the respondent company and appoint a liquidator for this purpose. The company\'s paid-up capital was Rs. 25 lakhs, and at the start of the winding-up process, it had accumulated profits amounting to Rs. 5,34,041. The liquidator periodically dist...

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Ashwin Nanubhai Vyas Vs. State of Maharashtra & ANR [1966] INSC 210 (10 October 1966)

Judgement Date : 10 Oct 1966

Citation : 1966 Latest Caselaw 211 SC

CrPC Section 198. Prosecution for offences against marriage
Indian Penal Code, 1860 (IPC)
IPC Section 496. Marriage ceremony fraudulently gone through without lawful marriage

Headnote :

During the investigation under Chapter XVIII concerning offenses that require a person aggrieved, the complainant passed away after the complaint was filed under section 198 of the Criminal Procedure Code (Cr. P.C.).The accused-appellant contested the application for substituting the complaint, argu...

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Commissioner of Income-Tax, Bombay City Vs. Godavari Sugar Mills Ltd. [1966] INSC 211 (10 October 1966)

Judgement Date : 10 Oct 1966

Citation : 1966 Latest Caselaw 212 SC

Headnote :

At the annual general meeting held on December 13, 1948, the respondent company announced a dividend of Rs. 3,68,433 for the accounting year that ended on May 31, 1948. During the income tax assessment for the year 1949-50, the Income-tax Officer issued an order on March 11, 1955, under section 23A...

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Ashwin Nanubhai Vyas Vs. State of Maharashtra & ANR [1966] INSC 212 (10 October 1966)

Judgement Date : 10 Oct 1966

Citation : 1966 Latest Caselaw 213 SC

Headnote :

In the inquiry conducted under Chapter XVIII regarding offenses that necessitate a complaint from the aggrieved party, the original complainant passed away after filing the complaint under Section 198 of the Criminal Procedure Code (Cr. P.C.). The accused-appellant opposed the application for substi...

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Sales-Tax Officer, Circle-1, Jabalpur Vs. Hanuman Prasad [1966] INSC 213 (11 October 1966)

Judgement Date : 11 Oct 1966

Citation : 1966 Latest Caselaw 214 SC

Headnote :

Pending the assessment of the respondent\'s turnover for sales tax under the Central Provinces and Berar Sales Tax Act, 1947, the Madhya Pradesh General Sales Tax Act, 1958 came into effect, repealing the former Act. Subsequently, the respondent was assessed for tax under section 11-A(1) of the repe...

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Commissioner of Income-Tax, West Bengal Vs. East Coast Commercial Co. Ltd. [1966] INSC 214 (11 October 1966)

Judgement Date : 11 Oct 1966

Citation : 1966 Latest Caselaw 215 SC

Headnote :

A family held 4,015 out of 4,391 shares in a public limited company. During an investigation under the Taxation of Income (Investigation Commission) Act of 1947, family members acknowledged that the shares were bought with undisclosed joint income and that most were held benami. They proposed a sett...

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Commissioner of Income-Tax, Gujarat Vs. Kantilal Nathuchand Sami [1966] INSC 215 (11 October 1966)

Judgement Date : 11 Oct 1966

Citation : 1966 Latest Caselaw 216 SC

Headnote :

The respondent firm generated income from property, engaged in a ready business involving kappas, and also participated in speculation activities. It was registered under section 26A of the Indian Income-tax Act, 1922, for the assessment years 1958-59, 1959-60, and 1960-61. During the accounting per...

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Bihta Co-Operative Development Cane Marketing Union Ltd. Vs. The Bank of Bihar & Ors [1966] INSC 216 (12 October 1966)

Judgement Date : 12 Oct 1966

Citation : 1966 Latest Caselaw 217 SC

Headnote :

The first plaintiff was a Society registered under the Bihar and Orissa Co-operative Societies Act of 1935, while the second plaintiff served as its Secretary. The Society maintained an account with the first defendant Bank. The 6th and 7th defendants held the positions of joint secretary and treasu...

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Hindustan Construction Company Ltd. Vs. Union of India [1966] INSC 217 (12 October 1966)

Judgement Date : 12 Oct 1966

Citation : 1966 Latest Caselaw 218 SC

Headnote :

The appellant entered into a contract with the Union of India for the construction of specific railway bridges. When disputes arose, the matter was referred to arbitration and subsequently to an umpire. After the umpire issued his award, the appellant submitted an application under Section 14 of the...

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Babu Manmohan Das Shah & Ors Vs. Bishun Das [1966] INSC 218 (12 October 1966)

Judgement Date : 12 Oct 1966

Citation : 1966 Latest Caselaw 219 SC

Headnote :

The appellant, who owned two shops leased to the respondent, initiated a lawsuit for the respondent\'s eviction under Section 3 (1) (c) of the U.P. (Temporary) Control of Rent and Eviction Act III of 1947. This section stipulates that no lawsuit can be filed under the Act without the District Magist...

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Chandra Mohini Srivastava Vs. Avinash Prasad Srivastava & ANR [1966] INSC 219 (13 October 1966)

Judgement Date : 13 Oct 1966

Citation : 1966 Latest Caselaw 220 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India
Hindu Marriage (Uttar Pradesh Sanshodhan) Adhiniyam, 1962
Hindu Marriage Act, 1955

Headnote :

The respondent initiated legal proceedings against his wife, the appellant, seeking to dissolve their marriage on the grounds of her alleged adultery. The trial court dismissed his case. Upon appeal, the High Court determined that the wife was not living in adultery; however, it found that two lette...

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Commissioner of Income-Tax, Mysore Vs. The Canara Bank Ltd. [1966] INSC 220 (13 October 1966)

Judgement Date : 13 Oct 1966

Citation : 1966 Latest Caselaw 221 SC

Headnote :

The respondent bank was headquartered in Mangalore and established a branch in Karachi in 1946. Following the partition of India in 1947, the currencies of both nations remained equal until the Indian Rupee was devalued in 1949. The new exchange rate was not set until February 27, 1951, when it was...

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Chandulal Harjivandas, Jamnagar Vs. Commissioner of Income-Tax, Gujarat [1966] INSC 221 (14 October 1966)

Judgement Date : 14 Oct 1966

Citation : 1966 Latest Caselaw 222 SC

Insurance Act, 1938

Headnote :

In 1959, the father of the assessee initiated a policy known as Children\'s Deferred Endowment Assurance, with the life assured being the minor assessee.According to the insurance contract, the Life Insurance Corporation of India was obligated to pay the assured sum (a) on the specified maturity dat...

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Joint Family of Udayan Chinubhai Vs. Commissioner of Income-Tax, Gujarat [1966] INSC 222 (14 October 1966)

Judgement Date : 14 Oct 1966

Citation : 1966 Latest Caselaw 223 SC

Headnote :

C, his wife, and their three sons were initially assessed for income tax as a Hindu undivided family. In 1948, C filed a lawsuit in the High Court of Bombay seeking partition and separate possession of his share in the joint family estate. In 1950, the High Court issued a consent decree stating that...

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O. Rm. M. Sp. Sv. Firm Vs. The Commissioner of Income-Tax-Madras [1966] INSC 223 (14 October 1966)

Judgement Date : 14 Oct 1966

Citation : 1966 Latest Caselaw 224 SC

Headnote :

Before the formation of the assessee firm, its partners were part of a Hindu undivided family engaged in money-lending activities in India and Malaya, which were taxed under the Income Tax Act of 1918. Following a family partition on June 2, 1938, the members continued their business as partners in...

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Chandradhar Goswami & Ors Vs. The Gauhati Bank Ltd. [1966] INSC 224 (14 October 1966)

Judgement Date : 14 Oct 1966

Citation : 1966 Latest Caselaw 225 SC

Indian Evidence Act, 1872

Headnote :

The appellants, represented by their karta, maintained an open mutual and current account with the respondent bank. They borrowed funds from the bank and also made deposits. As of March 1, 1947, the appellants owed the bank a total of Rs. 15,956/7. To settle this debt, the appellants executed a mort...

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Delhi Cloth & General Mills Co. Ltd. Vs. The Workmen & Ors [1966] INSC 225 (14 October 1966)

Judgement Date : 14 Oct 1966

Citation : 1966 Latest Caselaw 226 SC

Payment of Bonus Act, 1965

Headnote :

Four matters stemming from industrial disputes between the Management of Delhi Cloth Mills and Swatantra Bharat Mills (both part of the same company) and their employees were brought before the Industrial Tribunal. The third issue in the reference questioned the legality and justification of the str...

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Soni Lalji Jetha & Ors Vs. Soni Kalidas Devchand & Ors [1966] INSC 226 (14 October 1966)

Judgement Date : 14 Oct 1966

Citation : 1966 Latest Caselaw 227 SC

Indian Trusts Act, 1882
Section 54. TPA, “Sale” defined.

Headnote :

In 1907, the karta of a joint Hindu family executed a mortgage deed with possession concerning certain family properties. Following the karta\'s death, the coparceners entered into a sale agreement in 1930 to sell the properties, which were subject to the mortgage, to respondents 1 and 2. Subsequent...

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The Commissioner of Income-Tax, Madras Vs. Sri Meenakshi Mills Ltd. & Ors [1966] INSC 227 (25 October 1966)

Judgement Date : 25 Oct 1966

Citation : 1966 Latest Caselaw 228 SC

Headnote :

The companies under assessment operated in Madurai and each maintained a branch in Pudukottai, which was previously a native state.They held a majority stake in a bank that also had its headquarters in Madurai and a branch in Pudukottai. T, a shareholder of the bank, played a significant role in the...

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Gurbax Singh Vs. State of Punjab & Ors [1966] INSC 228 (25 October 1966)

Judgement Date : 25 Oct 1966

Citation : 1966 Latest Caselaw 229 SC

Punjab Security of Land Tenures Act, 1953
Punjab Security of Land Tenures Act, 1953

Headnote :

The appellant had been a tenant of the third respondent since 1950, occupying 49 big has of land in Punjab. He sought to purchase this land under section 18 of the Punjab Security of Land Tenures Act, 1953, along with rule 23 of the associated rules. The Assistant Collector approved his application,...

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Ram Kumar Agarwalla and Brothers Vs. Commissioner of Income-Tax, Central, Calcutta [1966] INSC 229 (26 October 1966)

Judgement Date : 26 Oct 1966

Citation : 1966 Latest Caselaw 230 SC

Headnote :

The assessee firm, which operated as share brokers and paper merchants, along with D, a partner in a Chartered Accountants firm, and R, a partner in a Solicitors firm, initiated discussions to acquire shares that would give them a controlling interest in S company.Simultaneously, M was also negotiat...

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S. S. Rajalinga Raja Vs. State of Madras [1966] INSC 230 (26 October 1966)

Judgement Date : 26 Oct 1966

Citation : 1966 Latest Caselaw 231 SC

Bengal Agricultural Income-Tax Act, 1944
Coffee Act, 1942

Headnote :

The appellant owned a cardamom plantation and filed a return for the assessment year 1957-58 under the Madras Plantations Agricultural Income-tax Act, 1955. However, the Agricultural Income-tax Officer rejected the return and included the value of cardamom stocks sold during the accounting year in t...

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Commissioner of Income-Tax, Madras Vs. Prithvi Insurance Co. Ltd. [1966] INSC 231 (26 October 1966)

Judgement Date : 26 Oct 1966

Citation : 1966 Latest Caselaw 232 SC

Insurance Act, 1938

Headnote :

The respondent company was engaged in both life and general insurance. During the assessment proceedings for the fiscal year 1951-52, the Income-tax Officer determined that the life insurance and general insurance operations of the company were \'distinct and separate\'. Consequently, the loss carri...

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Kantamani Venkata Narayana & Sons Vs. First Additional Income-Tax Officer, Rajahmundry [1966] INSC 232 (27 October 1966)

Judgement Date : 27 Oct 1966

Citation : 1966 Latest Caselaw 233 SC

Headnote :

During the assessment of a company, the Income Tax Officer found a significant increase in the wealth of the assessee that had not been reported during the assessment process. Consequently, the Officer issued notices under section 34 for the reassessment of income for that period. The assessee respo...

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Krishna Coconut Co. & ANR Vs. East Godavari Coconut & Tobacco Market committee [1966] INSC 233 (27 October 1966)

Judgement Date : 27 Oct 1966

Citation : 1966 Latest Caselaw 234 SC

Headnote :

By a notification in June 1949, the State Government, in exercise of a power under s. 2(1)(a) of the Madras Commercials Crops Market Act, 1933, declared coconuts and copra to be 'commercial crops' within the meaning of the Act. The respondent Market Committee IL-vied in respect of the declar...

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Rm. Ar., Ar. Rm. Ar. Ramanathan Chettiar Vs. Commissioner of Income-Tax, Madras [1966] INSC 234 (27 October 1966)

Judgement Date : 27 Oct 1966

Citation : 1966 Latest Caselaw 235 SC

Headnote :

Upon the passing of two male members from a family that possessed vast properties in India and Ceylon, conflicts emerged between their widows, leading to a lawsuit for the partition of the estate. Following the deaths, the Estate Duty Authorities in Ceylon imposed estate duties. The receivers appoin...

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Rm. Ar., Ar. Rm. Ar. Ramanathan Chettiar Vs. Commissioner of Income-Tax, Madras [1966] INSC 234 (27 October 1966)

Judgement Date : 27 Oct 1966

Citation : 1966 Latest Caselaw 236 SC

Headnote :

Upon the passing of two male members from a family that possessed significant properties in India and Ceylon, conflicts emerged between their widows, leading to a partition suit for the estate. Following the deaths, the Estate Duty Authorities in Ceylon imposed estate duties. The receivers appointed...

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Commissioner of Taxes Assam, Shillong Vs. Prabhat Marketing Co. Ltd., Gauhati [1966] INSC 235 (27 October 1966)

Judgement Date : 27 Oct 1966

Citation : 1966 Latest Caselaw 237 SC

Headnote :

The respondent was a registered dealer under the Assam Sales Tax Act of 1947. The Sales Tax Officer assessed the respondent for sales tax concerning the containers of hydrogenated oil and other exempt goods. Appeals to the Assistant Commissioner of Taxes were unsuccessful, as were subsequent appeals...

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Lala Hari Chand Sarda Vs. Mizo District Council & ANR [1966] INSC 236 (28 October 1966)

Judgement Date : 28 Oct 1966

Citation : 1966 Latest Caselaw 238 SC

Constitution of India

Headnote :

The Executive Committee of the Mizo District Council declined to renew the temporary trading license for the appellant, who is a non-trader, in the Mizo District. The license was valid for only one year, and the appellant had been trading by applying for and receiving renewals periodically. The appe...

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George Da Costa Vs. Controller of Estate Duty In Mysore, Bangalore [1966] INSC 237 (28 October 1966)

Judgement Date : 28 Oct 1966

Citation : 1966 Latest Caselaw 239 SC

Headnote :

The appellant\'s father acquired a house in joint ownership with his wife. In 1954, the parents gifted this property to their two sons, including the appellant.The gift document stated that the donees accepted the gift and were put in possession of the property. Subsequently, the sons paid the munic...

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Parekh Wadilal Jivanbhai Vs. Commissioner of Income-Tax, M. P. Nagpurand Bhandara, Nagp [1966] INSC 238 (28 October 1966)

Judgement Date : 28 Oct 1966

Citation : 1966 Latest Caselaw 240 SC

Headnote :

In 1949, three brothers formed a partnership to conduct business. According to Clause 3 of their partnership agreement, each partner was allocated an equal share of capital, while Clause 10 stated that after covering all expenses, interest, and other charges, the net profit or loss should be determi...

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Mahendra Rambhai Patel Vs. Controller of Estate Duty, Gujarat [1966] INSC 239 (28 October 1966)

Judgement Date : 28 Oct 1966

Citation : 1966 Latest Caselaw 241 SC

Headnote :

Under a deed of trust, 160 shares of a company were equally allocated to the appellant and his younger brother.The deed stipulated that the trustees were to retain the shares for each beneficiary until they reached the age of twenty-five. Prior to that age, the income generated from the shares was t...

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Mahendra Rambhai Patel Vs. Controller of Estate Duty, Gujarat [1966] INSC 239 (28 October 1966)

Judgement Date : 28 Oct 1966

Citation : 1966 Latest Caselaw 242 SC

Headnote :

Under a deed of trust, 160 shares of a company were equally allocated to the appellant and his younger brother.The deed stipulated that the trustees were to retain the shares for each beneficiary until they reached the age of twenty-five. Prior to that age, the income generated from the shares was t...

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Lala Ram Vs. Supreme Court of India & Ors [1966] INSC 240 (31 October 1966)

Judgement Date : 31 Oct 1966

Citation : 1966 Latest Caselaw 243 SC

Headnote :

The special leave granted to the petitioner under Article 136 of the Constitution was revoked due to non-prosecution, leading to the dismissal of his special leave petition. Subsequently, he filed a petition under Article 32, arguing that the revocation and dismissal violated his fundamental right u...

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The Commissioner of Income-Tax, Bombay Vs. Smt. Kasturbai Walchand Trust, Bombay [1966] INSC 241 (31 October 1966)

Judgement Date : 31 Oct 1966

Citation : 1966 Latest Caselaw 244 SC

Headnote :

In November 1946, the respondent and her husband established a trust for their properties through a deed. According to Clause 7 of this deed, the income generated from the trust properties was to be paid to the respondent for her lifetime. Clause 8 specified that after the respondent\'s death, the t...

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Miss Dhun Dadabhoy Kapadia Vs. Commissioner of Income-Tax, Bombay [1966] INSC 242 (31 October 1966)

Judgement Date : 31 Oct 1966

Citation : 1966 Latest Caselaw 245 SC

Headnote :

The assessee owned 710 shares in a company as an investment. She became eligible to receive 710 new shares issued by the company, with the option to renounce them. She chose to renounce her right to the new shares by selling them in the open market, resulting in a gain of Rs. 45,262.50. The Income-T...

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