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M/S. Shri Gopal Paper Mills Co. Ltd. Vs. Commissioner of Income Tax, Central Calcutta [1970] INSC 101 (21 April 1970)

Judgement Date : 21 Apr 1970

Citation : 1970 Latest Caselaw 101 SC

Headnote :

The appellant company, during a general meeting on December 30, 1954, adopted a resolution stating that a portion of the accumulated undivided profits should be capitalized and distributed among the holders of ordinary shares in the company. This distribution was to be treated as capital, with the c...
Prem Lata Agarwal Vs. Lakshman Prasad Gupta & Ors [1970] INSC 102 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 102 SC

Headnote :

In 1938, the first respondent secured a decree against the appellants, who are part of a joint family. In 1941, the respondent initiated execution proceedings for this decree in Allahabad.Meanwhile, in 1939, a final decree was issued in a case concerning the partition of family properties among the...
Commissioner of Income-Tax, Calcutta Vs. Birla Bros. (P) Ltd. [1970] INSC 103 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 103 SC

Headnote :

The assessee was a Private Limited Company engaged in banking, financing, and managing agency services. Among the various companies it managed was Starch Products Ltd., which had appointed U.P. Sales Corporation Ltd. as its selling agent. The assessee claimed to have guaranteed a loan of Rs. 6 lakhs...
Commissioner of Income-Tax, Mysore Vs. Segu Buchiah Setty [1970] INSC 104 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 104 SC

Headnote :

The respondent (assessee) failed to comply with notices issued under section 22(2) of the Income-tax Act, 1922, prompting the Income-tax Officer to issue notices under section 22(4). As these were also disregarded, the Income-tax Officer proceeded to make a best judgment assessment under section 23(...
The Indian Overseas Bank Ltd. Vs. The Commissioner of Income-Tax, Madras [1970] INSC 105 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 105 SC

Headnote :

The appellant was a public limited company engaged in banking operations. For the calendar year 1958, which corresponds to the assessment year 1959-60, the appellant sought a development rebate allowance under proviso (b) of section 10(2)(vi)(b) amounting to Rs. 1,37,836 in its business income calcu...
N. Vs. Shanmugham snd Co. Vs. Commissioner of Income-Tax, Madras [1970] INSC 106 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 106 SC

Headnote :

Under Section 41(1) of the Income-tax Act, 1922, receivers appointed by the Court to manage the business of a dissolved partnership, with the former partners consenting to the receivers\' operation of the business and receiving their respective shares of the profits, raises the question of how to as...
The Commissioner of Income-Tax, Madras Vs. M. V. Murugappan & Ors [1970] INSC 107 (24 April 1970)

Judgement Date : 24 Apr 1970

Citation : 1970 Latest Caselaw 107 SC

Headnote :

The respondents were shareholders of a public limited company that operated on a calendar year basis. The company entered liquidation on October 31, 1954. On March 10, 1955, the liquidators distributed shares of another company, each with an equal face value, to the shareholders for every share they...
The Commissioner of Gift-Tax, Kerala Vs. Dr. George Kuruvilla [1970] INSC 108 (24 April 1970)

Judgement Date : 24 Apr 1970

Citation : 1970 Latest Caselaw 108 SC

Headnote :

The assessee, a medical practitioner, transferred ownership of a hospital building and the associated land to his son through a gift deed, which stated that the gift was made \"out of love and affection.\" The assessee sought exemption from gift tax under section 5 (1) (xiv) of the Gift Tax Act of 1...
Shri N. Sri Rama Reddy Vs. Shri V. V. Giri [1970] INSC 109 (27 April 1970)

Judgement Date : 27 Apr 1970

Citation : 1970 Latest Caselaw 109 SC

Headnote :

The petitioners submitted an election petition in accordance with the Presidential and Vice Presidential Election Act of 1952, claiming that undue influence was exerted through the publication and distribution of certain pamphlets that contained defamatory remarks about the defeated presidential can...
Jaipur Hosiery Mills (P) Ltd., Jaipur Vs. The State of Rajasthan & Ors [1970] INSC 110 (27 April 1970)

Judgement Date : 27 Apr 1970

Citation : 1970 Latest Caselaw 110 SC

Headnote :

On January 31, 1958, the State Government issued a notification under section 4(2) of the Rajasthan Sales Tax Act, 1950, which exempted from tax the sale of any garment valued at Rs. 4 or less. In a writ petition brought by a manufacturer of vests and undergarments, the High Court determined that th...
Commissioner of Income Tax, Patiala Vs. The Ambala Flour Mills [1970] INSC 111 (27 April 1970)

Judgement Date : 27 Apr 1970

Citation : 1970 Latest Caselaw 111 SC

Headnote :

D, B, and J were partners in a business known as the Ambala Flour Mills. On April 29, 1948, J initiated legal proceedings for the dissolution of the partnership. The case concluded with a ruling from the Panjab High Court on September 25, 1951. The court determined that the partnership was dissolved...
Produce Exchange Corporation Ltd. Vs. Commissioner of Income Tax [1970] INSC 112 (27 April 1970)

Judgement Date : 27 Apr 1970

Citation : 1970 Latest Caselaw 112 SC

Headnote :

The taxpayer was a public limited company engaged in trading various commodities as well as stocks and shares. In the financial year 1949, the company incurred losses from selling shares of other public limited companies. During the assessment proceedings for the year 1950-51, the Income Tax Officer...
Purtabpore Company Ltd. Vs. State of Uttar Pradesh [1970] INSC 113 (28 April 1970)

Judgement Date : 28 Apr 1970

Citation : 1970 Latest Caselaw 113 SC

Headnote :

The assessee, a sugar factory, operated large-scale agricultural farming and owned multiple farms. Each farm was managed by a Manager who was supported by the necessary technical, clerical, and menial staff. These employees were reportedly hired solely for the farm\'s operations and were provided wi...
Chandroji Rao Vs. Commissioner of Income-Tax, M.P. Nagpur [1970] INSC 114 (28 April 1970)

Judgement Date : 28 Apr 1970

Citation : 1970 Latest Caselaw 114 SC

Headnote :

The appellant was a Jagirdar from the former Gwalior State, which was incorporated into the State of Madhya Bharat (now Madhya Pradesh). The Madhya Bharat Abolition of Jagir Act 1951 led to the abolition of Jagirs effective December 4, 1952. According to section 8 of the Act, compensation was to be...
Commissioner of Income-Tax, U.P. Vs. J. P. Kanodia & Co [1970] INSC 115 (28 April 1970)

Judgement Date : 28 Apr 1970

Citation : 1970 Latest Caselaw 115 SC

Headnote :

The respondent is a registered partnership consisting of two partners, with three minors included as beneficiaries of the partnership.For the assessment year 1957-58, the Income-tax Officer denied the firm\'s request to offset losses from certain speculative transactions against profits from other b...
Lt. Governor of Himachal Pradesh Vs. Avinash Sharma [1970] INSC 116 (28 April 1970)

Judgement Date : 28 Apr 1970

Citation : 1970 Latest Caselaw 116 SC

Headnote :

In December 1963, the Deputy Commissioner took possession of a parcel of land in Himachal Pradesh, which included some land owned by the respondent, and transferred it to the Air Force Authorities. Following this, a notification was published on March 31, 1964, under section 4 of the Land Acquisitio...
Commissioner of Income Tax West Bengal Vs. Anwar Ali [1970] INSC 117 (29 April 1970)

Judgement Date : 29 Apr 1970

Citation : 1970 Latest Caselaw 117 SC

Headnote :

The Income-tax Officer, during the tax assessment of the respondent, found an undisclosed bank account containing a substantial amount. He rejected the respondent\'s explanation regarding the source of these funds, concluding that they were income from an undisclosed source. Subsequently, he initiat...
State of Punjab & Ors Vs. Sukh Deb Sarup Gupta [1970] INSC 118 (29 April 1970)

Judgement Date : 29 Apr 1970

Citation : 1970 Latest Caselaw 118 SC

Headnote :

The respondent was a producer of medicinal or toilet products that qualified as \"excisable articles\" subject to excise duty under section 3(6)(c) of the Punjab Excise Act, 1914. According to section 6 in conjunction with Entry 37 of Schedule B of the East Punjab General Sales Tax Act, 1948, all go...
Commissioner of Income-Tax, Madras Vs. S. S. Sivan Pillai & Ors [1970] INSC 119 (29 April 1970)

Judgement Date : 29 Apr 1970

Citation : 1970 Latest Caselaw 119 SC

Headnote :

Shri Ganapathy Mills Co. Ltd. distributed dividends to its shareholders from the business profits generated in the years ending December 31, 1953, and December 31, 1954. However, the company had a significant amount of unabsorbed depreciation recorded in its accounts, which was allowable under secti...
Mohd. Ibrahim Vs. State Transport Tribunal, Madrasetc [1970] INSC 120 (30 April 1970)

Judgement Date : 30 Apr 1970

Citation : 1970 Latest Caselaw 120 SC

Headnote :

(1) Under section 47(3) of the Motor Vehicles Act, 1939, a Regional Transport Authority is not obligated to consider any representations of the type specified in section 47(1) of the Act. This is due to the lack of any mention of such representations in section 47(3), and because the Regional Transp...
Commissioner of Income Tax, Bombay Vs. Mysore Spinning & Mfg. Co. Ltd. [1970] INSC 121 (30 April 1970)

Judgement Date : 30 Apr 1970

Citation : 1970 Latest Caselaw 121 SC

Headnote :

The respondent company, which is the assessee in this case, was engaged in the manufacture and sale of yarn and cloth. In 1914, it established a Provident Fund for the benefit of its monthly salaried employees, and later initiated another fund. These funds were not recognized under Chapter IXA of th...
Rm. Ramanathan Chettiar Vs. Commissioner of Income Tax, Madras [1970] INSC 122 (30 April 1970)

Judgement Date : 30 Apr 1970

Citation : 1970 Latest Caselaw 122 SC

Headnote :

The appellant was an individual who did not reside in India. He was a partner in a registered resident firm that engaged in money-lending activities in both India and Malaya. For the assessment year 1956-57, the firm\'s entire income was generated outside of India. Prior to the Finance Act of 1956,...
Commissioner of Income-Tax, Punjab Vs. Kulu Valley Transport Co. (P) Ltd. [1970] INSC 123 (30 April 1970)

Judgement Date : 30 Apr 1970

Citation : 1970 Latest Caselaw 123 SC

Headnote :

The assessee was a private company established under the Indian Companies Act of 1913. In January 1956, the company voluntarily submitted returns under section 22(3) of the Income-tax Act of 1922, indicating losses for the assessment years 1953-54 and 1954-55. The company had not received any notice...
State of Assam & Ors Vs. Premadhar Baruah & Ors [1970] INSC 124 (4 May 1970)

Judgement Date : 04 May 1970

Citation : 1970 Latest Caselaw 124 SC

Headnote :

According to Fundamental Rule 56(a), a government employee retires upon reaching the age of 55, although they may be allowed to continue working beyond this age under special circumstances. In 1963, the appellant-State issued a memorandum declaring that the mandatory retirement age for state governm...
A.K. T. K. M. Vishnudatta Andharjanam Vs. Commissioner of Agricultural Income Tax, Trivandrum [1970] INSC 125 (5 May 1970)

Judgement Date : 05 May 1970

Citation : 1970 Latest Caselaw 125 SC

Headnote :

During the assessment of the appellant under the Kerala Agricultural Income-tax Act, 1950, for the fiscal years 1963-64 and 1964-65, the Agricultural Income-tax Officer included in the appellant\'s income the proceeds from the sale of teak trees that had been planted in 1946-47. These trees were rem...
Raja Yuvraj Dutt Singh Vs. The Deputy Commissioner, Kheri Ors [1970] INSC 126 (5 May 1970)

Judgement Date : 05 May 1970

Citation : 1970 Latest Caselaw 126 SC

Headnote :

Section 32(2) of the U.P. Agricultural Income-tax Act, 1949 states that no recovery proceedings for any amount owed under the Act may be initiated after one year from the date the final installment is due.The assessee was subject to agricultural income-tax assessments under the Act for various asses...
Goli Eswariah Vs. Commissioner of Glft Tax, Andhra Pradesh [1970] INSC 127 (5 May 1970)

Judgement Date : 05 May 1970

Citation : 1970 Latest Caselaw 127 SC

Headnote :

The appellant possessed certain self-acquired properties, which he contributed to the common assets of his Hindu Joint Family through a deed dated December 9, 1957. The Gift Tax Officer determined that this action constituted a gift subject to taxation under the Gift Tax Act of 1958. Following proce...
Commissioner of Income-Tax, West Bengal Ii Vs. Rajasthan Mines Ltd., Calcutta [1970] INSC 128 (5 May 1970)

Judgement Date : 05 May 1970

Citation : 1970 Latest Caselaw 128 SC

Headnote :

The assessee-company acquired proprietary interests in lands abundant in coal and fireclay. The deeds transferred to the assessee the vendors\' rights to collect arrears of rent and royalty as per the agreement with third parties. Subsequently, the assessee sold its rights due to financial constrain...
In The Matter Of:Rustom Cawasjee Cooper Vs. Union of India [1970] INSC 129 (5 May 1970)

Judgement Date : 05 May 1970

Citation : 1970 Latest Caselaw 129 SC

Headnote :

A few days after this Court\'s ruling on the constitutional validity of the Banking Companies (Acquisition of Transfer of Undertakings) Act 22 of 1969, a public meeting was held where K, a Minister in the Central Government, reportedly made critical comments that two petitioners claimed amounted to...
Budhsen Vs. State of U.P [1970] INSC 130 (6 May 1970)

Judgement Date : 06 May 1970

Citation : 1970 Latest Caselaw 130 SC

Headnote :

The two appellants, B and N, along with two others who were acquitted by the High Court, faced murder charges for the shooting of the deceased on September 12, 1967. The primary evidence against them came from six witnesses who identified them during test parades. The High Court dismissed the testim...
Mylapore Hindu Permanant Ltd. Madras Vs. K. S. Subramania Iyer [1970] INSC 131 (6 May 1970)

Judgement Date : 06 May 1970

Citation : 1970 Latest Caselaw 131 SC

Headnote :

Under the Madras City Tenants\' Protection Act of 1921, as amended in 1955, lessees are granted two types of rights. The first right, outlined in section 3, entitles tenants to receive compensation for any buildings they have constructed on the leased land prior to eviction. The second right, specif...
India Machinery Stores (P) Ltd. Vs. Commissioner of Income-Tax, Bihar [1970] INSC 132 (6 May 1970)

Judgement Date : 06 May 1970

Citation : 1970 Latest Caselaw 132 SC

Headnote :

The appellant was a private limited company established with the purpose of acquiring the business of another company. On August 2, 1956, the appellant company entered into an agreement to purchase all assets, goodwill, and other related items from the vendors. Clause 4 of the agreement stipulated t...
Tapinder Singh Vs. State of Punjab [1970] INSC 133 (7 May 1970)

Judgement Date : 07 May 1970

Citation : 1970 Latest Caselaw 133 SC

Headnote :

The appellant faced trial for murder, accused of causing B\'s death by firing five shots at him with a pistol. The evidence against him included a dying declaration from B, testimonies from three eyewitnesses, and some circumstantial evidence. The trial court found the appellant guilty and sentenced...
Chetkar Jha Vs. Viswanath Prasad Verma & Ors [1970] INSC 134 (7 May 1970)

Judgement Date : 07 May 1970

Citation : 1970 Latest Caselaw 134 SC

Headnote :

The Vice-Chancellor of Patna University, having received the Chancellor\'s approval to fill the vacancy for the Professor of Political Science position through direct recruitment, arranged for the post to be advertised via the Bihar Public Service Commission. The Commission published an advertisemen...
Commissioner of Income-Tax Vs. Jawahar Lal Rastogi [1970] INSC 135 (7 May 1970)

Judgement Date : 07 May 1970

Citation : 1970 Latest Caselaw 135 SC

Headnote :

On September 14, 1964, the Income Tax Officer requested the assessee to provide statements for four assessment years ending on March 31, 1960, within 10 days. The assessee failed to submit the information by the 19th, prompting the Commissioner to authorize the Income Tax Officer to conduct a search...
Sheshanna Bhumanna Yadav Vs. State of Maharashtra [1970] INSC 136 (8 May 1970)

Judgement Date : 08 May 1970

Citation : 1970 Latest Caselaw 136 SC

Headnote :

Two individuals, a father and son, were found guilty of murdering a 15-year-old boy, as well as committing housebreaking and theft the following day at the home of the boy\'s grandfather, where the victim was living alone at the time of his death. The primary evidence against them came from an appro...
Tej Kiran Jain & Ors Vs. N. Sanjiva Reddy & Ors [1970] INSC 137 (8 May 1970)

Judgement Date : 08 May 1970

Citation : 1970 Latest Caselaw 137 SC

Headnote :

The appellants initiated a lawsuit seeking damages for defamatory remarks purportedly made by the respondents, who are Members of Parliament, during a calling attention motion in the Lok Sabha. The High Court dismissed the lawsuit, ruling that no legal action could be taken regarding statements made...
Luka Mathai (Dead) By Legal Representative Vs. Neelakanta Iyer Subramonia Iyer [1970] INSC 138 (26 May 1970)

Judgement Date : 26 May 1970

Citation : 1970 Latest Caselaw 138 SC

Headnote :

The appellant pledged certain agricultural lands to the Travancore State Government as collateral for loans he received. When he failed to repay the loans, the specific plots were announced for sale after notifying the appellant. However, the sale proclamation incorrectly listed plot number 545/32A-...
Pioneer Paper Box Factory Vs. Smt. Thakurdevi Shriniwas [1970] INSC 139 (26 May 1970)

Judgement Date : 26 May 1970

Citation : 1970 Latest Caselaw 139 SC

Headnote :

In a case concerning eviction due to non-payment of rent, a ruling was issued requiring the tenant to cover the landlady\'s legal costs. By that point, the tenant had settled all outstanding rent as stipulated; however, the tenant failed to pay or offer the costs. Consequently, the court ordered the...
Anwar Vs. The State of J. & K [1970] INSC 140 (7 July 1970)

Judgement Date : 07 Jul 1970

Citation : 1970 Latest Caselaw 140 SC

Headnote :

The plaintiff (the respondent in this case) was engaged in money-lending activities in the Yeotmal District of the former Central Provinces (now Madhya Pradesh) and had obtained the necessary license under the C. P. Money Lenders\' Act, 1934 for that district in August 1947. This license was consist...
Gajanan & Ors Vs. Seth Brindaban [1970] INSC 141 (20 July 1970)

Judgement Date : 20 Jul 1970

Citation : 1970 Latest Caselaw 141 SC

Headnote :

The plaintiff (the respondent in this case) was engaged in money-lending activities in the Yeotmal District of the former Central Provinces (now Madhya Pradesh) and had obtained the necessary license under the C. P. Money Lenders\' Act, 1934 for that district in August 1947. This license was consist...
Nanik Awatrai Chainani Vs. Union of India [1970] INSC 142 (20 July 1970)

Judgement Date : 20 Jul 1970

Citation : 1970 Latest Caselaw 142 SC

Headnote :

The appellant operated two stalls—a tea stall and a refreshment stall—at a railway station. These stalls were assigned to him by the Railway administration through two separate but identical agreements dated differently. The agreements stipulated that the appellant was to manage the stalls accor...
Commissioner of Income-Tax, Madhya Pradesh Vs. Sir Hukumchand Mannalal & Co. [1970] INSC 143 (20 July 1970)

Judgement Date : 20 Jul 1970

Citation : 1970 Latest Caselaw 143 SC

Headnote :

H and his son R were among the five partners of the respondent firm, representing the interests of a Hindu undivided family (H.U.F.). The Income-tax Officer initially approved the firm\'s registration under section 26A of the Income-tax Act, 1922. However, in the 1954-55 period, he refused to grant...
Hirday Narain Vs. Income-Tax Officer, Bareilly [1970] INSC 144 (21 July 1970)

Judgement Date : 21 Jul 1970

Citation : 1970 Latest Caselaw 144 SC

Headnote :

The appellant, along with his five sons, formed a Hindu undivided family (H.U.F.), and until the assessment year 1950-51, the income earned by the appellant was taxed as the income of the H.U.F. The accounting period for the H.U.F. for each assessment year ran from October 1 to September 30 of the f...
Chhitter Mal Narain Das Vs. Commissioner of Sales Tax [1970] INSC 145 (21 July 1970)

Judgement Date : 21 Jul 1970

Citation : 1970 Latest Caselaw 145 SC

Headnote :

The assesses, who were dealers in food grains, provided various quantities of wheat to the Regional Food Controller in accordance with the U.P. Wheat Procurement (Levy) Order of 1959. The Sales Tax Officer imposed a tax under the U.P. Sales Tax Act on the total price of the wheat supplied, dismissin...
Sapmawia Vs. Deputy Commissioner, Aijal [1970] INSC 146 (30 July 1970)

Judgement Date : 30 Jul 1970

Citation : 1970 Latest Caselaw 146 SC

Headnote :

The petitioner, who faced allegations of certain criminal offenses, was in custody awaiting trial. He sought a writ of habeas corpus from the High Court. On January 22, 1970, the High Court ruled that the petition was not valid since the petitioner was an undertrial prisoner awaiting his trial. Cons...
E. M. Sankaran Namboodiripad Vs. T. Narayanan Nambiar [1970] INSC 147 (31 July 1970)

Judgement Date : 31 Jul 1970

Citation : 1970 Latest Caselaw 147 SC

Headnote :

The appellant, who was serving as the Chief Minister of Kerala at the time, made several critical statements about the judiciary during a press conference on November 9, 1967. He described the judiciary as \"an instrument of oppression\" and characterized the judges as being influenced by \"class ha...
Uttam Bala Ravankar Vs. Asstt. Collector of Customs & Central Excise, Goa & ANR [1970] INSC 148 (3 August 1970)

Judgement Date : 03 Aug 1970

Citation : 1970 Latest Caselaw 148 SC

Headnote :

According to section 3(2) of the Goa, Daman and Diu (Laws) Regulation, 1962, the Indian Penal Code and the Indian Code of Criminal Procedure were set to take effect in Goa, Daman, and Diu on November 1, 1963. Section 8 of the Regulation allows the Central Government to address any difficulties that...
Shri Ramtanu Co-Operative Housing Society Ltd. & ANR Vs. State of Maharashtra & Ors [1970] INSC 149 (5 August 1970)

Judgement Date : 05 Aug 1970

Citation : 1970 Latest Caselaw 149 SC

Headnote :

In a petition filed under Article 32 of the Constitution of India, the petitioners contested the legitimacy of the Maharashtra Industrial Development Act, 1961. The petitioners argued that: (i) the Maharashtra legislature lacked the authority to pass the Act since it pertained to the establishment,...
Sarin Chemical Laboratory Vs. Commissioner of Sales Tax, U.P [1970] INSC 150 (7 August 1970)

Judgement Date : 07 Aug 1970

Citation : 1970 Latest Caselaw 150 SC

Headnote :

The issue at hand is whether the tooth powder produced by the assessees qualifies as a \"cosmetic\" or a \"toilet requisite\" that is subject to taxation under section 3(A) of the U.P. Sales Tax Act, in conjunction with Entry 6 of Notification No. 905/X dated March 31, 1956, or if it is an unspecifi...
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