Caselaw | Supreme Court Judgements of 1971

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Mangi Lal Vs. K. R. Pawar & ANR [1971] INSC 151 (7 May 1971)

Judgement Date : 07 May 1971

Citation : 1971 Latest Caselaw 151 SC

Representation of the People Act, 1951

Headnote :

The appellant contested the election of the first respondent on the following grounds: (1) During the election campaign, it was alleged that at a public meeting, statements were made claiming that the appellants had embezzled funds, and that a weekly publication referred to the appellant as a corrup...

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S. Srikantiah & Ors Vs. The Regional Transport Authority, Anantapur & Ors [1971] INSC 152 (7 May 1971)

Judgement Date : 07 May 1971

Citation : 1971 Latest Caselaw 152 SC

Motor Vehicles Act, 1939

Headnote :

The Madras Motor Vehicles (Taxation of Passengers and Goods) Act of 1952 was applied to the State of Andhra and later to Andhra Pradesh following the reorganization of States in 1953 and 1956. In 1959, the Andhra Pradesh legislature passed the Motor Vehicles (Taxation of Passengers and Goods) Andhra...

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U. P. Sunni Central Wakf Board Vs. Md. Alim & Ors [1971] INSC 153 (7 May 1971)

Judgement Date : 07 May 1971

Citation : 1971 Latest Caselaw 153 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The Waqf of the Durgah at Fatehpuri is governed by the Uttar Pradesh Muslim Waqfs Act of 1960. When vacancies occurred in the Management Committee established under the Religious Endowment Act of 1861 (Act 20 of 1863) and were not filled through elections as stipulated in section 10 of that Act, the...

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Indranarayan Vs. Roop Narayan & ANR [1971] INSC 154 (7 May 1971)

Judgement Date : 07 May 1971

Citation : 1971 Latest Caselaw 154 SC

Headnote :

The appellant initiated a lawsuit against the first respondent seeking a partition of their deceased father\'s estate. The High Court partially granted the appeal. Both parties subsequently appealed to this Court. The first respondent argued, among other points, that: (1) the appellant had distanced...

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Yusuf & ANR Vs. State of Bihar [1971] INSC 155 (7 May 1971)

Judgement Date : 07 May 1971

Citation : 1971 Latest Caselaw 155 SC

Constitution of India
Indian Penal Code, 1860 (IPC)

Headnote :

A total of nine individuals, including the two appellants, were tried for the murder of Gas and for attempting to murder P.W. 9. The trial court acquitted four of the nine accused, while the remaining were convicted under various sections of the Indian Penal Code. Upon appeal, the High Court found t...

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Kochan Kani Kunjuraman Kani Vs. Mathevan Kani Sankaran Kani [1971] INSC 156 (7 May 1971)

Judgement Date : 07 May 1971

Citation : 1971 Latest Caselaw 156 SC

Headnote :

The appellant, who is the son of the last male holder, was acknowledged by the revenue authorities as the rightful heir to his father\'s estate. The respondent, the brother of the last male holder, initiated two lawsuits asserting his claim as the legal heir based on the argument that his brother wa...

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Govind Mehta Vs. State of Bihar [1971] INSC 157 (7 May 1971)

Judgement Date : 07 May 1971

Citation : 1971 Latest Caselaw 157 SC

CrPC Section 110. Security for good behaviour from habitual offenders
Indian Penal Code, 1860 (IPC)
IPC Section 167. Public servant farming an incorrect document with intent to cause injury
IPC Section 193. Punishment for false evidence
IPC Section 463. Forgery
IPC Section 465. Punishment for forgery
IPC Section 466. Forgery of record of court or of public register, etc.
IPC Section 471. Using as genuine a forged document or electronic record

Headnote :

When the appellant learned that transfer applications had been submitted regarding certain cases on his file, he recorded orders on the order sheets of those cases, making serious allegations against the District Magistrate overseeing the transfer applications. He claimed that the District Magistrat...

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Prakash Chand Maheshwari & ANR Vs. Zila Parishad, Muzaffarnagar & Ors [1971] INSC 158 (7 May 1971)

Judgement Date : 07 May 1971

Citation : 1971 Latest Caselaw 158 SC

Government of India Act, 1935
Professions Tax Limitation (Amendment and Validation) Act, 1949

Headnote :

In 1928, we imposed a tax on circumstances and property for individuals living in or conducting business in the rural areas of District Muzaffarnagar, as per the U.P. District Boards Act of 1922. In 1942, the Central Legislature enacted the Professions Tax Limitation Act, which stipulated that no lo...

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Union of India Vs. Ram Kishan [1971] INSC 159 (7 May 1971)

Judgement Date : 07 May 1971

Citation : 1971 Latest Caselaw 159 SC

Headnote :

The police constable, who was the respondent, conducted a raid during which he accidentally inflicted a knife injury on one of the individuals present. He arrived at the location without wearing his uniform. As a result, a case was filed against him under section 324 of the Indian Penal Code (I.P.C....

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Som Nath Vs. Union of India & ANR [1971] INSC 160 (25 May 1971)

Judgement Date : 25 May 1971

Citation : 1971 Latest Caselaw 160 SC

Headnote :

The appellant, a Major in the Military Engineering Service, was responsible for overseeing the expansion of an airstrip and had possession of the land acquired for this purpose, which included valuable crops. He delayed handing over the land to the contractor for the extension work and instead permi...

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M/S. Voltas Ltd. Vs. J. M. Demello & ANR [1971] INSC 161 (21 July 1971)

Judgement Date : 21 Jul 1971

Citation : 1971 Latest Caselaw 161 SC

Constitution of India
Industrial Disputes Act, 1947

Headnote :

Respondent No. I began working for M/s. Volkhart Bros. on March 3, 1930. Following the merger of that company with the appellant-company in September 1954, he became an employee of the latter. At that time, the appellant-company retained the staff of M/s. Volkhart Bros. under the same terms and cond...

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Guman Singh Vs. State of Rajasthan & Ors [1971] INSC 162 (26 July 1971)

Judgement Date : 26 Jul 1971

Citation : 1971 Latest Caselaw 162 SC

Rajasthan Administrative Service Rules, 1954

Headnote :

The appellant, G, was a member of the Rajasthan Administrative Service. Dissatisfied with the order that assigned him seniority under the Rajasthan Administrative Service Rules, 1954, he submitted a writ petition under Article 226 to the High Court. A single judge of the court ruled in his favor. Ho...

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State of Maharashtra & ANR Vs. Lok Shikshan Sansatha & Ors [1971] INSC 163 (26 July 1971)

Judgement Date : 26 Jul 1971

Citation : 1971 Latest Caselaw 163 SC

Constitution of India

Headnote :

The grant-in-aid system was established in 1859 with the primary aim of encouraging voluntary efforts and local resource utilization in education, independent of state funding. Following the reorganization of the State of Bombay, a comprehensive grant-in-aid code for non-government secondary schools...

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Sales Tax Commissioner, U. P. Vs. M/S. Ladha Singh Mal Singh [1971] INSC 164 (27 July 1971)

Judgement Date : 27 Jul 1971

Citation : 1971 Latest Caselaw 164 SC

Headnote :

According to the notification issued on June 19, 1948, under section 3(A) of the U.P. Sales Tax Act, 1948, a sales tax of 6 pies per rupee was applicable to \"cloth manufactured by mills.\" The tax was attempted to be imposed on cloth produced using power looms, arguing that it qualified as \"cloth...

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Madan Lal Puri Vs. Sain Das Berry [1971] INSC 165 (27 July 1971)

Judgement Date : 27 Jul 1971

Citation : 1971 Latest Caselaw 165 SC

Delhi Rent Control Act, 1958
Delhi Rent Control Act, 1958

Headnote :

The landlord, who was the respondent in this case, submitted an application under section 14(1)(e) of the Delhi Rent Control Act, 1958, seeking to evict the appellant, the lessee, on the grounds that he genuinely needed the premises for his own residence and that of his family. The Rent Controller d...

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Wopansao Vs. N. L. Odyuo & Ors [1971] INSC 166 (28 July 1971)

Judgement Date : 28 Jul 1971

Citation : 1971 Latest Caselaw 166 SC

Army Act, 1950
Representation of the People Act, 1950
Representation of the People Act, 1951

Kabul Singh Vs. Kundan Singh & Ors [1969] INSC 177 (13 August 1969)
Baidyanath Panjiar Vs. Sitaram Mahto & Ors [1969] INSC 178 (13 August 1969)

Headnote :

The appellant contested the election of respondent No. 1 to the Naga Land Assembly, arguing that the election results concerning the respondent were significantly influenced by the improper acceptance of votes cast in his favor by members of the 12th Battalion Assam Rifles. The appellant claimed tha...

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Commissioner of Income Tax, West Bengal, Vs. Balkrishan Malhotra [1971] INSC 167 (28 July 1971)

Judgement Date : 28 Jul 1971

Citation : 1971 Latest Caselaw 167 SC

Headnote :

The initial assessment of the taxpayer for the assessment year 1944-45 was conducted prior to March 13, 1953.Later, after receiving approval from the Commissioner of Income-tax, the Income-tax Officer reopened the assessment in accordance with section 34(1)(a) of the Income-tax Act, 1922. On March 1...

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Delhi Cloth and General Mills Co. Ltd. Vs. Commissioner of Sales Tax [1971] INSC 168 (28 July 1971)

Judgement Date : 28 Jul 1971

Citation : 1971 Latest Caselaw 168 SC

Madhya Pradesh General Sales Tax Act, 1958

Headnote :

The taxpayer, when selling goods, separately charged sales tax and collected it from the customers. However, it did not account for the collected sales tax in its total turnover. The authorities under the Madhya Pradesh General Sales Tax Act of 1958, along with the High Court, determined that the sa...

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Shri M. P. Singh Vs. Anand Transport Co.(P) Ltd. [1971] INSC 169 (29 July 1971)

Judgement Date : 29 Jul 1971

Citation : 1971 Latest Caselaw 169 SC

Headnote :

According to the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1939, if the submitted returns are accepted as accurate, the only action required is to collect the unpaid tax, and there is no need to issue an assessment order due to the clear wording of section 7. An inquiry and determi...

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Punjab Produce and Trading Co. Ltd. Vs. C.I.T. West Bengal, Calcutta [1971] INSC 170 (29 July 1971)

Judgement Date : 29 Jul 1971

Citation : 1971 Latest Caselaw 170 SC

Headnote :

The company in question was established under the former Gwalior Companies Act, which did not differentiate between public and private companies. The company\'s operations were not managed by fewer than six individuals; however, during the relevant previous year, shares representing over 50% of the...

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Commissioner of Wealth Tax, Bihar and Orissa Vs. Kirpashankar Dayashankar Worah [1971] INSC 171 (29 July 1971)

Judgement Date : 29 Jul 1971

Citation : 1971 Latest Caselaw 171 SC

Wealth Tax Act, 1957

Headnote :

The respondent, through a trust deed, transferred certain properties mentioned in the deed to himself as a trustee, with the intention of providing for his own maintenance and that of his wife, as well as covering the maintenance, education, and marriage expenses of his unmarried daughters and the m...

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Dalmia Jain & Co. Ltd. Vs. Commissioner of Income-Tax, Bihar & Orissa, Patna [1971] INSC 172 (29 July 1971)

Judgement Date : 29 Jul 1971

Citation : 1971 Latest Caselaw 172 SC

Headnote :

The appellant-assessee, who was engaged in quarrying limestone, operated a quarry as an agent of the government with the understanding that the quarry would be leased to them if the government won the ongoing litigation regarding it. While the assessee was in possession of the quarry, a company file...

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Tax Officer-Cum-Regional Transport Officer & Ors Vs. Durg Transport Company (Pvt.) Ltd. [1971] INSC 173 (30 July 1971)

Judgement Date : 30 Jul 1971

Citation : 1971 Latest Caselaw 173 SC

Headnote :

If an assessee who is obligated to pay passenger tax under the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959 fails to submit a return as mandated by section 5 or does not make the necessary deposit as required by section 6, they will avoid assessment, and actions under section 7 m...

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Management of National & Grindlaysbank Ltd. Vs. Their Workmen [1971] INSC 174 (3 August 1971)

Judgement Date : 03 Aug 1971

Citation : 1971 Latest Caselaw 174 SC

Headnote :

The staff at the Kanpur branch of the appellant batik had access to medical facilities without any financial limit. According to the Sastry Award, and the Desai Award which largely adopted the Sastry Award in this regard, the enhanced medical benefits for the branch\'s employees were to remain in ef...

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State of Uttar Pradesh & ANR Vs. Murari Lal & Brothers Ltd. [1971] INSC 175 (3 August 1971)

Judgement Date : 03 Aug 1971

Citation : 1971 Latest Caselaw 175 SC

Constitution of India
Government of India Act, 1935

Headnote :

The respondent company operated a cold storage facility and initiated legal action against the Government of Uttar Pradesh and three of its officials, seeking rent or damages. The company alleged that, based on an agreement negotiated by Defendant No. 3 under the direction of Defendants Nos. 2 and 4...

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Chiranji Lal Khaitan & Ors Vs. Moti Lal Saraogi [1971] INSC 176 (4 August 1971)

Judgement Date : 04 Aug 1971

Citation : 1971 Latest Caselaw 176 SC

Bihar and West Bengal (Transfer of Territories) Act, 1956
Section 106. TPA, Duration of certain leases in absence of written contract or local usage.
West Bengal Non-Agricultural Tenancy Act, 1949

Headnote :

The plaintiff, who is the predecessor-in-interest of the appellants, entered into an oral lease in 1943 for a plot of land located in Bihar State with the defendant. In 1947, without the plaintiff\'s consent, the defendant constructed certain structures on the land. The plaintiff requested the remov...

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Commissioner of Taxes, Assam Vs. M/S. Jalannagar South Estate Ltd.& Ors [1971] INSC 177 (4 August 1971)

Judgement Date : 04 Aug 1971

Citation : 1971 Latest Caselaw 177 SC

Headnote :

The assessees contributed to a Charity Trust and argued that these donations should be classified as \"amounts actually spent for charitable purposes\" according to rule 2 of the regulations established under the Assam Agricultural Income-tax Act, 1939, thus qualifying for tax exemption. The Income-...

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Chintamani Sarannath Sah Deo Vs. C.I.T. Bihar & Orissa [1971] INSC 178 (5 August 1971)

Judgement Date : 05 Aug 1971

Citation : 1971 Latest Caselaw 178 SC

Headnote :

The taxpayer had issued a prospecting lease for his land to a company in 1941, which lasted for one year. In 1944, he granted a mining rights lease for a portion of the same land to the same company, this time for a duration of 30 years. The taxpayer received a substantial premium but set the royalt...

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T. S. Balaram, Income Tax Officer,Company Circle IV, Bombay Vs. M/S. Volkart Brothers, Bombay [1971] INSC 179 (5 August 1971)

Judgement Date : 05 Aug 1971

Citation : 1971 Latest Caselaw 179 SC

Headnote :

The respondent firm was properly registered under both the Income-tax Act of 1922 and the Income-tax Act of 1961. During the original assessments for the years 1958-59, 1960-61, 1961-62, and 1962-63, the firm was assessed based on the slab rates set forth in the relevant Finance Acts applicable to r...

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Raghunath Laxman Wani & Ors Vs. State of Maharashtra & Ors [1971] INSC 180 (6 August 1971)

Judgement Date : 06 Aug 1971

Citation : 1971 Latest Caselaw 180 SC

Headnote :

In the proceedings conducted under section 14 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961, the Deputy Collector dismissed the appellants\' claim for partition and identified the surplus land that needed to be surrendered according to the Act. He also noted that out of the 1...

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Panchshila Industrial Co-Opera-Tive Societies Vs. Gurgaon Central Co-Operative Bank Ltd. Gurgaon [1971] INSC 181 (6 August 1971)

Judgement Date : 06 Aug 1971

Citation : 1971 Latest Caselaw 181 SC

Limitation Act, 1963
Punjab Co-operative Societies Act, 1961
Punjab-Co-operative-Societies-Act-1961

Headnote :

The respondent bank operates as a co-operative society under the Punjab Co-operative Societies Act, 1961. A disagreement arose between the bank and the appellant, a member of the bank, which was referred to the Deputy Registrar of Co-operative Societies for arbitration by the Registrar of Co-operati...

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C.A.P. Andiappan Vs. C.I.T. Madras & ANR [1971] INSC 182 (9 August 1971)

Judgement Date : 09 Aug 1971

Citation : 1971 Latest Caselaw 182 SC

Constitution of India

Headnote :

The appellant was a resident of India who conducted business in Ceylon. His total assessable income for the fiscal years 1959-60 and 1960-61 was derived entirely from his earnings in Ceylon. Although he was subject to assessment as a non-resident, due to section 45(2) of the Ceylon Income-tax Ordina...

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C. I. T. (Central) Calcutta Vs. Asiatic Textile Ltd. [1971] INSC 183 (9 August 1971)

Judgement Date : 09 Aug 1971

Citation : 1971 Latest Caselaw 183 SC

Headnote :

The taxpayer was a limited company operating as selling agents for a Textile Mill. In the assessment years 1955-56 and 1956-57, the company reported assessable profits but chose not to declare dividends due to significant capital losses resulting from a decline in the value of its shareholdings. The...

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Jabalpur Bijlighar Karamcharipanchayat Vs. Jabalpur Electric Supply Co., Ltd. & ANR [1971] INSC 184 (9 August 1971)

Judgement Date : 09 Aug 1971

Citation : 1971 Latest Caselaw 184 SC

Headnote :

The employees of the respondent asserted their entitlement to a bonus for two reasons: (1) a festival bonus amounting to 10% of their total earnings, which they argued was an implied term of their employment contract and a long-standing practice of payment since 1940-41 without interruption; and (2)...

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Birla Jute Manufacturing Co. Ltd. Vs. Commissioner of Wealth Tax, West Bengal, Calcutta [1971] INSC 185 (10 August 1971)

Judgement Date : 10 Aug 1971

Citation : 1971 Latest Caselaw 185 SC

Capital Issues (Control) Act, 1947

Headnote :

In the assessment year 1948-49, the taxpayer, a public limited company, revalued its assets, increasing the book value by Rs. 145,00,000, and continued to reflect this inflated valuation in its balance sheets for the following years. For the assessment year 1957-58, the Department accepted the asset...

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Commissioner of Income-Tax, Bangalore Vs. M/S. R. Hanumanthappa and Son [1971] INSC 186 (10 August 1971)

Judgement Date : 10 Aug 1971

Citation : 1971 Latest Caselaw 186 SC

Headnote :

Following the partition of a Hindu undivided family, the coparceners established a partnership and continued the same business that the Hindu undivided family had been operating.One of the clauses in the partnership deed stated that \"the partnership shall operate as a successor to the business orig...

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Atlas Cycle Industries Ltd. Vs. State of Haryana & ANR [1971] INSC 187 (11 August 1971)

Judgement Date : 11 Aug 1971

Citation : 1971 Latest Caselaw 187 SC

Headnote :

Section 5 (4) of the Punjab Municipality Act, 1911 states:\"When any local area is incorporated into a municipality under sub-section (3) of this section of this Act, and unless the State Government directs otherwise by notification, all rules, bye-laws, orders, directions, and powers established or...

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Commissioner of Income Tax Bombaycity Vs. Chunilal Vs. Mehta and Sons (P) Ltd. [1971] INSC 188 (11 August 1971)

Judgement Date : 11 Aug 1971

Citation : 1971 Latest Caselaw 188 SC

Headnote :

The assessee was the managing agent of a public limited company, with an agreement stipulating a minimum tenure of 21 years. However, on April 23, 1951, the company\'s Directors passed a resolution to terminate the assessee\'s managing agency, which was subsequently ratified by the shareholders in a...

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State Bank of Bikaner & Jaipur Vs. Shri Hari Har Nath Bhargava [1971] INSC 189 (11 August 1971)

Judgement Date : 11 Aug 1971

Citation : 1971 Latest Caselaw 189 SC

Industrial Disputes Act, 1947

Headnote :

The respondent, who worked as a clerk for the appellant bank, was given supervisory responsibilities and a general power of attorney was granted to him. This power allowed him to endorse hundis, cheques, warranties, railway receipts, pension bills, and other negotiable and mercantile instruments, as...

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Municipal Board, Kannauj Vs. State of Uttar Pradesh, & Ors [1971] INSC 190 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 190 SC

Headnote :

The Executive Officer of the Municipal Board in Kannauj (U.P.) terminated the employment of 74 employees who were on strike. Some of these employees contested their dismissals, and most were reinstated, while those who did not appeal remained dismissed.A year later, the State Government, claiming au...

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State of U.P. Vs. Shyam Lal Sharma [1971] INSC 191 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 191 SC

Headnote :

The Order that mandated the compulsory retirement of the respondent, who was a head constable, referenced a letter from the Police Headquarters dated March 16, 1962, which approved a proposal from the Superintendent of Police dated February 14, 1962, recommending the respondent\'s compulsory retirem...

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Sheo Nath Singh Vs. Assistant Commissioner of income Tax, Calcutta [1971] INSC 192 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 192 SC

Income Tax Act, 1961

Chhugamal Rajpal Vs. S. P. Chaliha & Ors [1971] INSC 23 (21 January 1971)

Headnote :

The appellant, who was a shareholder in several companies involved in hotel management, gradually acquired a significant number of shares in $pence\'s Hotel Ltd. and took on the role of managing director, overseeing its operations at that time. He also invested in Associated Hotels of India Ltd. and...

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C.I.T. Andhra Pradesh Vs. M/S Taj Mahal Hotel, Secunderabad [1971] INSC 193 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 193 SC

Headnote :

In the assessment year 1960-61, the taxpayer, a registered firm operating hotels, incurred costs for the installation of sanitary and pipeline fittings in its establishments. The issue at hand was whether these fittings, in a building used as a hotel, qualified as \'plant\' under section 10(2)(vi-b)...

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Calcutta Electric Supply Corporation Vs. Commissioner of Wealth Tax, West Bengal [1971] INSC 194 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 194 SC

Wealth Tax Act, 1957

Headnote :

The taxpayer operated a business supplying electrical energy in Calcutta. For the fiscal year 1959-60, with a valuation date of March 31, 1959, the taxpayer reported a deduction in its balance sheet, claiming that the amount represented contributions from consumers for establishing service connectio...

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Amrit Banaspati Co. Ltd. Vs. S. Taki Bilgrami & Ors [1971] INSC 195 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 195 SC

Bombay Industrial Relations Act, 1946
Bombay Industrial Relations Act, 1946
Industrial Disputes Act, 1947

Headnote :

The appellant company owned several mills that operated three shifts in certain departments.The third shift was discontinued, and the appellant provided a month\'s notice to three clerks, terminating their employment.The lower tribunals and the High Court determined that this constituted a reduction...

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Vishwesha Thirtha Swamiari & Ors Vs. State of Mysore & ANR [1971] INSC 196 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 196 SC

Headnote :

In 1961, the newly established State of Mysore passed the Mysore Land Revenue (Surcharge) Act, 1961, which imposed a surcharge of 15 naya paisa on every rupee of land revenue. This surcharge was applicable to all landholders whose land revenue exceeded Rs. 20. Subsequently, the Mysore Land Revenue (...

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Bareilly Electricity Supply Co. Ltd. Vs. The Workmen & Ors [1971] INSC 197 (16 August 1971)

Judgement Date : 16 Aug 1971

Citation : 1971 Latest Caselaw 197 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The appellant was an electricity supply company involved in a dispute with its employees regarding the bonus for the year 1960-61, which was brought before the Industrial Tribunal. The appellant argued that after accounting for previous charges, there was no surplus available for bonus payments. How...

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Commissioner of Income-Tax Bombay Vs. Maharashtra Sugar Mills Ltd. Bombay [1971] INSC 198 (16 August 1971)

Judgement Date : 16 Aug 1971

Citation : 1971 Latest Caselaw 198 SC

Headnote :

The taxpayer was a limited company that owned large tracts of land where sugar cane was cultivated, which was then used in the production of sugar at its factory. The activities of growing sugar cane and producing sugar were considered a single, unified business operation. In the assessment year 195...

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Commssioner of Income Tax, West Bengal. Vs. Kamal Behari Lal Singha [1971] INSC 199 (16 August 1971)

Judgement Date : 16 Aug 1971

Citation : 1971 Latest Caselaw 199 SC

Headnote :

In the relevant accounting year, the respondent\'s assessee received a dividend from a company. Part of this amount was derived from the company\'s accumulated capital gains, which were obtained from Salamis and land acquisition compensation. These capital gains were allocated to the reserve fund an...

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Bombay Panjrapole, Bhuleshwar Vs. The Workmen & ANR [1971] INSC 200 (16 August 1971)

Judgement Date : 16 Aug 1971

Citation : 1971 Latest Caselaw 200 SC

Industrial Disputes Act, 1947

Headnote :

The appellant, Panjrapole, was established in 1834 as a charitable organization dedicated to the care and protection of animals. Over the years, it significantly expanded its operations. The organization evolved from solely caring for sick, infirm, and unwanted cattle to adopting a broader approach...

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