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B. M. Lall Vs. Dunlop Rubber & Co. Ltd. & Ors [1967] INSC 151 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 151 SC

Section 105. TPA, Lease defined.

Headnote :

The respondent limited companies acquired certain properties in Calcutta to provide housing for their employees. They filed lawsuits against the appellants to reclaim possession of two flats, arguing that these flats were necessary for accommodating their officers, thus falling under the reasonable...

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Bhanji Bagawandas Vs. Commissioner of Income-Tax, Madras [1967] INSC 152 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 152 SC

Headnote :

On November 13, 1947, a cash credit was recorded in the capital account of the Appellant assessee, whose accounting period spanned from November 13, 1947, to November 1, 1948. The Income-tax Officer classified this credit as income from undisclosed sources during the assessment for the year 1949-50....

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Commissioner of Income-Tax, Gujarat Vs. A. Raman & Company [1967] INSC 153 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 153 SC

Constitution of India

Headnote :

The firm in question was comprised of two partners who managed their respective Hindu Undivided Families (HUFs). The firm sold products to these families, which then resold the goods independently. During the income tax assessments for the years 1959-60, 1960-61, and 1961-62, both the firm and the H...

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The Vith Income-Tax Officer, City Circle II-A, Abangalore Vs. K.Y. Pillaiah & Sons [1967] INSC 154 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 154 SC

Headnote :

The Income-tax Officer in Bangalore initiated proceedings under section 34 of the Mysore Income-tax Act to reassess the income of the respondents for the assessment year 1949-50, issuing a notice in March 1951. In May 1954, the Income-tax Officer determined the respondents\' total income; however, t...

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Zila Parishad Moradabad Vs. Nundan Sugar Mills, Amroha [1967] INSC 155 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 155 SC

Headnote :

In July 1925, it was announced under section 120(2) of the U.P. District Boards Act, 1922, that the District Board of Moradabad, utilizing the powers granted by section 108(2) of the Act, had implemented a tax effective from September 1, 1925. This tax was levied on the district\'s residents based o...

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Dwarampudi Nagaratnamba Vs. Kunuku Rajulyya & Anr [1967] INSC 156 (19 July 1967)

Judgement Date : 19 Jul 1967

Citation : 1967 Latest Caselaw 156 SC

Indian Contract Act, 1872
Transfer of Property Act, 1882

Headnote :

V, the karta of a joint Hindu family, transferred certain properties of the joint family to the appellant in 1946, who had been his concubine since 1945. The joint family was disrupted in 1947, and following V\'s death, the respondentsâ€”his widow and sonsâ€”filed a lawsuit against the appellant to...

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Commissioner of Income-Tax, Gujarat Ahmedabad Vs. Tejaji Farasram Kharawalla Ltd. [1967] INSC 157 (19 July 1967)

Judgement Date : 19 Jul 1967

Citation : 1967 Latest Caselaw 157 SC

Headnote :

The respondents acted as selling agents for products produced by another company. They received a commission of 7.5% on sales and an additional 5% for contingency expenses. The issue in the income tax proceedings was whether the unspent portion of the contingency expenses grant was exempt from taxat...

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Madras Co-Operative Central Land Mortgage Bank Ltd. Vs. Commissioner of Income-Tax, Madras [1967] INSC 158 (19 July 1967)

Judgement Date : 19 Jul 1967

Citation : 1967 Latest Caselaw 158 SC

Co-operative Societies Act, 1912

Headnote :

The Income-tax Act of 1922, when first enacted, did not provide any tax exemptions for cooperative societies regarding income from their business operations. However, through departmental instructions issued under section 60 of the Act, certain receipts of cooperative societies were granted tax exem...

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Commissioner of Income-Tax Bombay City & Suburban Distric Vs. Hukamchand Mills Ltd. Indore [1967] INSC 159 (21 July 1967)

Judgement Date : 21 Jul 1967

Citation : 1967 Latest Caselaw 159 SC

Headnote :

The respondent was a limited company registered in the State of Indore, where it operated a textile mill. Between 1941 and 1946, it conducted sales in British India through its own representatives, brokers, or through the brokers or representatives of purchasers who visited Indore. All sales in Brit...

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National Engineering Industries Ltd. Vs. Hanuman [1967] INSC 160 (25 July 1967)

Judgement Date : 25 Jul 1967

Citation : 1967 Latest Caselaw 160 SC

Constitution of India
Industrial Disputes Act, 1947

Headnote :

The respondent was an employee of the appellant company. Due to his absence exceeding eight days beyond his leave, the company, citing the relevant provision in the Standing Orders, deemed his employment to have been automatically terminated. The workman filed an application under section 33A of the...

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M. M. Ipoh & Ors Vs. Commissioner of Income-Tax, Madras [1967] INSC 161 (26 July 1967)

Judgement Date : 26 Jul 1967

Citation : 1967 Latest Caselaw 161 SC

Constitution of India

Headnote :

The Karta of a Hindu undivided family was subject to income tax assessments annually until the assessment year 1953-54, either as an individual or in his capacity as Karta. However, subsequently, the Income-Tax Officer issued notices to him under section 34(1) of the Income-tax Act, 1922, for the as...

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Dabur (Dr. S. K. Burman) Private Ltd. Deoghar, Bihar Vs. The Workmen [1967] INSC 162 (26 July 1967)

Judgement Date : 26 Jul 1967

Citation : 1967 Latest Caselaw 162 SC

Headnote :

The Government referred an industrial dispute to the Labour Court in Patna, but later issued a corrigendum replacing \"Patna\" with \"Ranchi\". During the proceedings at the Labour Court in Ranchi, an objection was raised claiming that since the Government had initially made the reference to the Lab...

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Collector of Customs & Excise,Cochin & Ors Vs. A. S. Bava [1967] INSC 163 (27 July 1967)

Judgement Date : 27 Jul 1967

Citation : 1967 Latest Caselaw 163 SC

Customs Act, 1962

Headnote :

Under Section 35 of the Central Excise and Salt Act, 1944 (Excise Act), individuals who are dissatisfied with any decision or order made under the Act and its rules have an unrestricted right to appeal. According to Section 12 of the Act, the Central Government has the authority to apply the provisi...

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