Caselaw | Supreme Court Judgements of 1971

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Commissioner of Income Tax, West Bengal Vs. Birla Cotton Spinning & Weaving Mills Ltd. & Ors [1971] INSC 201 (17 August 1971)

Judgement Date : 17 Aug 1971

Citation : 1971 Latest Caselaw 201 SC

Headnote :

The taxpayer, a publicly traded company, incurred legal costs for its representation in front of the Income-tax Investigation Commission. This proceeding was a statutory process aimed at gathering information for additional taxation. The taxpayer sought to deduct these expenses under section 10(2)(x...

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Kedarnath Jute Mfg. Co. Ltd. Vs. Commissioner of Income Tax, Central Calcutta [1971] INSC 202 (17 August 1971)

Judgement Date : 17 Aug 1971

Citation : 1971 Latest Caselaw 202 SC

Headnote :

The appellant was a public limited company engaged in the jute industry and the production of jute products, operating under the mercantile accounting system. In relation to the assessment year 1955-56, the appellant sought a deduction for assessed sales tax from the Income-tax Officer. The appellan...

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Hindustan General Electricalcorporation Ltd. Vs. Viswanath Prasad & ANR [1971] INSC 203 (17 August 1971)

Judgement Date : 17 Aug 1971

Citation : 1971 Latest Caselaw 203 SC

Industrial Disputes Act, 1947

Headnote :

The appellant-management issued a charge sheet to the respondent, requiring him to explain why disciplinary action should not be taken against him for his misconduct in filing a false complaint with the police against certain officers of the appellant. Following an inquiry, the respondent was dismis...

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Indian Carbon Ltd. Vs. Superintendent of Taxes, Gauhati & Ors [1971] INSC 204 (18 August 1971)

Judgement Date : 18 Aug 1971

Citation : 1971 Latest Caselaw 204 SC

Central Sales Tax Act, 1956

Headnote :

The appellant was engaged in the business of buying and selling petroleum coke. According to the Amending Act (Assam) 14 of 1964, sales tax was applicable to the sale of petroleum coke under the Assam Sales Tax Act of 1947, with a tax rate of 5%. However, the appellant argued that under section 14 o...

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Harishikesm Ganguli (Dead) Vs. Commissioner of Income Tax, Calcutta [1971] INSC 205 (18 August 1971)

Judgement Date : 18 Aug 1971

Citation : 1971 Latest Caselaw 205 SC

Headnote :

The taxpayer earned income from rental properties as well as from a registered partnership business. On March 19, 1953, the taxpayer established a trust concerning two houses.The trust deed stipulated that the trustees were to pay the settlor a monthly amount of Rs. 200 for life, for his personal us...

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Inspecting Assistant Commissioner Agricultural Income Tax Vs. Poomuilli Manakkal Parameswaran Namboodripad [1971] INSC 206 (18 August 1971)

Judgement Date : 18 Aug 1971

Citation : 1971 Latest Caselaw 206 SC

Headnote :

In 1958, the respondent\'s family underwent a division through a registered partition deed. In January 1960, the Agricultural Income-tax Officer acknowledged before the High Court that the respondent should be taxed solely as an \'individual\', confirming that the respondent\'s family was indeed a d...

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Haridas Girdhardas & Ors Vs. Varadaraja Pillai & ANR [1971] INSC 207 (18 August 1971)

Judgement Date : 18 Aug 1971

Citation : 1971 Latest Caselaw 207 SC

Madras City Tenants Protection Act, 1921

Headnote :

The plaintiffs, who were the landlords, leased a plot of land in Madras to defendant No. 1 under a duly registered lease deed dated November 17, 1938, for a term of 15 years and 3 months starting from March 1, 1939, at a monthly rent of Rs. 560. The lease included specific terms and conditions, alon...

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S. R. Y. Sivaram Prasad Bahadur Vs. The Commissioner of Income Tax Hyderabad [1971] INSC 208 (19 August 1971)

Judgement Date : 19 Aug 1971

Citation : 1971 Latest Caselaw 208 SC

Headnote :

The taxpayer was a Hindu Undivided Family whose estate was transferred to the State Government of Madras under the Madras Estates (Abolition and Conversion into Ryotwari) Act of 1948.It received interim payments in accordance with section 50(2) of the Act. The issue in the Income-tax proceedings was...

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Manekji Edulji Mistry & Ors Vs. Maneksha Ardeshir Irani & ANR [1971] INSC 209 (20 August 1971)

Judgement Date : 20 Aug 1971

Citation : 1971 Latest Caselaw 209 SC

Bombay Tenancy and Agricultural Lands Act, 1948
Bombay Tenancy and Agricultural Lands Act, 1948

Headnote :

The respondents had been tenants of the appellants for five years starting from March 1, 1943. They were classified as protected tenants under the Bombay Tenancy and Agricultural Lands Act, 1948.They argued that the appellants, as landlords, could not evict them because their status as protected ten...

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Sri Venkateswara Rice, Ginning & Groundnut Oil Mill Contract Vs. State of Andhra Pradesh & Ors [1971] INSC 210 (23 August 1971)

Judgement Date : 23 Aug 1971

Citation : 1971 Latest Caselaw 210 SC

Central Sales Tax Act, 1956

Headnote :

According to sections 14 and 15 of the Central Sales Tax Act, 1956, groundnut is classified as a \'declared good\', and a State is limited to imposing a purchase tax of no more than 3% on the turnover, with the tax being applicable at only one stage. Under section 6 of the Andhra Pradesh General Sal...

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The Workmen Vs. Greaves Cotton & Co. Ltd. & Ors [1971] INSC 211 (24 August 1971)

Judgement Date : 24 Aug 1971

Citation : 1971 Latest Caselaw 211 SC

Headnote :

This Court, in reviewing the Industrial Tribunal\'s award concerning disputes between the appellants and the respondents, upheld the wage scale and dearness allowance established for clerical and subordinate staff. However, it overturned the wage scale and dearness allowance set for factory workers...

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Shree Krishna Agency Ltd. Vs. Commissioner of Income Tax Central, Calcutta [1971] INSC 212 (24 August 1971)

Judgement Date : 24 Aug 1971

Citation : 1971 Latest Caselaw 212 SC

Headnote :

The assessee was a public limited company. According to Article 37 of its Articles of Association, the Directors had the discretion to refuse the registration of any proposed share transfer at any time and without providing any reason. The issue in the income tax proceedings for the assessment years...

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Commissioner of Income Tax, U.P. Vs. Gurbux Rai Harbux Rai [1971] INSC 213 (24 August 1971)

Judgement Date : 24 Aug 1971

Citation : 1971 Latest Caselaw 213 SC

Headnote :

Section 10A of the Excess Profits Act, 1940 addresses transactions aimed at evading or minimizing excess profits tax liability and grants the Excess Profits Tax Officer the authority to make necessary adjustments regarding this tax liability. However, any action taken under this section requires tha...

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Asnew Drums Private Ltd. & Ors Vs. Maharashtra State Finance Corporation & Ors [1971] INSC 214 (24 August 1971)

Judgement Date : 24 Aug 1971

Citation : 1971 Latest Caselaw 214 SC

Code of Civil Procedure, 1908 (CPC)
Section 69. TPA, Power of sale when valid.
Transfer of Property Act, 1882

Headnote :

Section 32(8) of the State Financial Corporation Act, 1961 states that \"An order for the attachment or sale of property under this section shall be executed as far as possible in accordance with the procedures outlined in the Code of Civil Procedure, 1908, for the attachment or sale of property in...

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Municipal Corporation For Greater Bombay & ANR Vs. Advance Builders (India) Pvt. Ltd. & Ors [1971] INSC 215 (25 August 1971)

Judgement Date : 25 Aug 1971

Citation : 1971 Latest Caselaw 215 SC

Maharashtra Regional and Town Planning Act, 1966

Headnote :

In August 1958, the State Government approved a final town planning scheme known as The Bombay Town Planning Scheme, Santa Cruz, No. VI, which was set to take effect on January 1, 1959. This scheme included a Redistribution and Valuation Statement, accompanied by several notes. Note 11 specified tha...

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District Council of United Khasi & Jaintia Hills& Ors Vs. Miss Sitimon Sawian [1971] INSC 216 (25 August 1971)

Judgement Date : 25 Aug 1971

Citation : 1971 Latest Caselaw 216 SC

Constitution of India
Government of India Act, 1935

Headnote :

According to the Sixth Schedule of the Constitution, the United Khasi Jaintia Hills District has been established as an autonomous district with its own District Council. Paragraph 3(1)(a) of this Schedule empowers the District Council to enact laws regarding the \"allotment, occupation or use, or t...

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Sardar Bahadur S. Indra Singh Trust Vs. Commissioner of Income Tax, Bengal [1971] INSC 217 (25 August 1971)

Judgement Date : 25 Aug 1971

Citation : 1971 Latest Caselaw 217 SC

Headnote :

The assessee is a charitable trust established under two trust deeds. One of the trustees donated certain fully paid equity shares to the trust. Dividends accrued on these shares, and tax was deducted at source. The trustees argued that this income was exempt from income tax under section 4 (3) (i)...

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Management of The Kirlampudi Sugar Mills Ltd. Vs. Industrial Tribunal, A.P. & ANR [1971] INSC 218 (26 August 1971)

Judgement Date : 26 Aug 1971

Citation : 1971 Latest Caselaw 218 SC

Headnote :

The Kirlampudi Sugar Mills Ltd. was established in 1951 as a small operation and later expanded to a crushing capacity of 1000 tons. However, by 1963, the factory faced financial difficulties. In the middle of that year, the current management took control of the factory with a specific assurance fr...

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Zila Parishad Kheri Vs. Hindustan Sugar Mills & ANR [1971] INSC 219 (26 August 1971)

Judgement Date : 26 Aug 1971

Citation : 1971 Latest Caselaw 219 SC

Headnote :

The appellant, Zila Parishad, aimed to levy circumstances and property tax on the respondent, whose sugar manufacturing factories were located outside the appellant\'s jurisdiction. However, the respondent consistently purchased sugar cane from within the appellant\'s area. The issue at hand was whe...

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Lakshmiji Sugar Mills Co. Vs. Commissioner of Income Tax, New Delhi [1971] INSC 220 (27 August 1971)

Judgement Date : 27 Aug 1971

Citation : 1971 Latest Caselaw 220 SC

Headnote :

The appellant, a private limited company engaged in the manufacture and sale of sugar, made payments of Rs. 75,000 and Rs. 37,000 to the Cane Development Council of the Sugarcane Department of Uttar Pradesh during the accounting period for the assessment year 1956-57. These contributions were made u...

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Karnani Properties Ltd. Vs. Commissioner of Income Tax, West Bengal [1971] INSC 221 (27 August 1971)

Judgement Date : 27 Aug 1971

Citation : 1971 Latest Caselaw 221 SC

Headnote :

The assessee company owned residential properties, including houses and flats, in Calcutta, which it rented out. The company procured high voltage A.C. current in bulk from the Calcutta Electric Supply Corporation, converted it to low voltage A.C. current at its own power house located on the premis...

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Kanda Padayachi Alias Kandaswamy Vs. State of Tamil Nadu [1971] INSC 222 (27 August 1971)

Judgement Date : 27 Aug 1971

Citation : 1971 Latest Caselaw 222 SC

CrPC Section 162. Statements to police not to be signed: Use of statements in evidence
IPC Section 109. Punishment of abetment if the act abetted is committed in consequence, and where no express provision is made for its punishment
IPC Section 302. Punishment for murder

Headnote :

The High Court upheld the Sessions Court\'s conviction of the appellant for murder. The evidence presented was circumstantial. A key piece of evidence was a statement made by the appellant to a doctor while in police custody, which indicated that he was in the deceased\'s room around the time of dea...

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Commissioner of Wealth Tax, West Bengal Vs. Aluminum Corporation Ltd. [1971] INSC 223 (30 August 1971)

Judgement Date : 30 Aug 1971

Citation : 1971 Latest Caselaw 223 SC

Headnote :

The assessee-company conducted a revaluation of its assets, including land, buildings, and plant and machinery, in 1956, and the resulting increase in value was carried forward to the following years.For the assessment year 1957-58, the questions posed were: (1) whether the value of the assets as re...

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Azam Jha Bahadur Vs. Expenditure Tax Officer, Hyderabad [1971] INSC 224 (30 August 1971)

Judgement Date : 30 Aug 1971

Citation : 1971 Latest Caselaw 224 SC

Constitution of India

Headnote :

Section 2(g) of the Expenditure Tax Act, 1957, prior to its amendment by the Finance Act, 1959, defined \'dependent\' as \"where the assessee is an individual, his or her spouse or child who is wholly or mainly reliant on the assessee for support and maintenance.\" Following the amendment, \'depende...

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Jaipuria Samla Amalgamated Collieries Ltd. Vs. Commissioner of Income Tax, West Bengal [1971] INSC 225 (31 August 1971)

Judgement Date : 31 Aug 1971

Citation : 1971 Latest Caselaw 225 SC

Cess Act, 1880
Cess Act, 1880
Cess Act, 1880

Headnote :

The appellant was a public limited company engaged in the business of extracting coal from mines and selling it. It had leased several mines from the owners of coal-bearing lands. As the lessee, the appellant was responsible for paying (i) Road and Public Works cess under the Bengal Cess Act of 1880...

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Khanjan Lal Sewak Ram Vs. Commissioner of Income Tax, U.P [1971] INSC 226 (31 August 1971)

Judgement Date : 31 Aug 1971

Citation : 1971 Latest Caselaw 226 SC

Headnote :

The assessee was a registered partnership firm. The partners submitted an application to the Income-tax Officer for the renewal of their registration, along with a certificate indicating that the profits from the previous year had been distributed or credited as stated. However, while the applicatio...

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Oriental Textile Finishing Mills, Amritsar Vs. Labour Court, Jullundur & Ors [1971] INSC 227 (31 August 1971)

Judgement Date : 31 Aug 1971

Citation : 1971 Latest Caselaw 227 SC

Headnote :

While a reference was pending before the Labour Court, the respondent workers went on strike due to the suspension of some of their colleagues. Both the Labour Officer and the management attempted to convince the workers to return to work, but the respondents insisted that the reinstatement of the s...

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U.P. Electricity Supply Co. Ltd. Vs. Workmen & Ors [1971] INSC 228 (1 September 1971)

Judgement Date : 01 Sep 1971

Citation : 1971 Latest Caselaw 228 SC

Industrial Disputes (Appellate Tribunal) Act, 1950
Industrial Disputes Act, 1947
Payment of Wages Act, 1936
Payment of Wages Act, 1936

National Engineering Industries Ltd. Vs. Its Workmen [1967] INSC 231 (6 October 1967)
The Automobile Products of India Ltd. Vs. Rukmaji Bala & Ors [1955] INSC 4 (3 February 1955)

Headnote :

The State Government made a reference under section 4K of the U.P. Industrial Disputes Act, 1947, regarding whether the appellants were obligated to pay bonuses to their workers for the years 1960 to 1961, and if so, at what rate.While the reference was pending, the appellant\'s undertakings were co...

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State of Madras Vs. Cement Allocation Co-Ordinating Organisation [1971] INSC 229 (1 September 1971)

Judgement Date : 01 Sep 1971

Citation : 1971 Latest Caselaw 229 SC

Headnote :

The assessee (the respondent in this case) acted as the selling agent for a cement company. According to section 2(g) of the Madras General Sales Tax Act, 1959, the term \'dealer\' encompasses commission agents. In February 1967, the Deputy Commercial Tax Officer in Lalgudi requested the assessee to...

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Union of India & ANR Vs. Ogale Glass Works [1971] INSC 230 (1 September 1971)

Judgement Date : 01 Sep 1971

Citation : 1971 Latest Caselaw 230 SC

Headnote :

The respondent company was engaged in the production of various items, including lanterns and safety stoves. In November 1952, the Employees Provident Fund Act was enacted, and the company consistently contributed to the Provident Fund for all its employees.After some time, another business operatin...

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Shyamal Mondal Vs. State of West Bengal [1971] INSC 231 (1 September 1971)

Judgement Date : 01 Sep 1971

Citation : 1971 Latest Caselaw 231 SC

Arms Act, 1959
CrPC Section 110. Security for good behaviour from habitual offenders
Explosive Substances Act, 1908
Indian Penal Code, 1860 (IPC)
IPC Section 425. Mischief

Headnote :

The petitioner was held under an order issued on March 2, 1971, by the District Magistrate of 24-Pargana, West Bengal, in accordance with sub-section (i) in conjunction with sub-section (3) of section 3 of the West Bengal (Prevention of Violent Activities) Act, 1970.The order indicated that the Dist...

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C.I.T., West Bengal Ii, Calcutta Vs. M/S. Electro House [1971] INSC 232 (2 September 1971)

Judgement Date : 02 Sep 1971

Citation : 1971 Latest Caselaw 232 SC

Headnote :

The Income-tax Commissioner determined that the Income-tax Officer\'s decisions to grant registration to the assessed firm and to renew that registration for the following year were incorrect and detrimental to revenue interests. Consequently, he initiated action against the assessed party under sec...

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State of Madras Vs. Lateef Hamid & Co [1971] INSC 233 (2 September 1971)

Judgement Date : 02 Sep 1971

Citation : 1971 Latest Caselaw 233 SC

Headnote :

The Appellant was engaged in the trade of hides and skins in Madras. Until March 31, 1959, sales tax for dealers in the State of Madras was imposed under the Madras General Sales Tax Act of 1939. Consequently, the appellant\'s turnover for the assessment year 1958-59 was subject to tax under this 19...

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Darshan Singh Ram Kishan Vs. State of Maharashtra [1971] INSC 234 (2 September 1971)

Judgement Date : 02 Sep 1971

Citation : 1971 Latest Caselaw 234 SC

CrPC Section 173. Report of police officer on completion of investigation
CrPC Section 190. Cognizance of offences by Magistrates
IPC Section 109. Punishment of abetment if the act abetted is committed in consequence, and where no express provision is made for its punishment
IPC Section 120B. Punishment of criminal conspiracy
IPC Section 467. Forgery of valuable security, will, etc.
IPC Section 471. Using as genuine a forged document or electronic record

Headnote :

The police submitted a charge-sheet against the appellant and another individual for various offenses related to the forgery of a British passport. The charges listed against the appellant included sections 419/109, 468, and 471 of the Indian Penal Code (I.P.C.), while the other accused faced charge...

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Union of India Vs. Mool Chand Dasumal Pardasani [1971] INSC 235 (3 September 1971)

Judgement Date : 03 Sep 1971

Citation : 1971 Latest Caselaw 235 SC

Constitution of India

Headnote :

Clause b(i) of Fundamental Rule 56, as it was prior to November 30, 1962, stated that a ministerial servant who joined before 1938 could be required to retire at 55 years of age, but would typically remain in service until the age of 60 if he continued to perform efficiently. In a memorandum dated D...

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Delhi Cloth & General Mills Co. Ltd. Vs. Workmen [1971] INSC 236 (3 September 1971)

Judgement Date : 03 Sep 1971

Citation : 1971 Latest Caselaw 236 SC

Payment of Bonus Act, 1965

Headnote :

The appellant is a public limited company that operates several industrial units, including the Delhi Cloth Mills (D.C.M.) and the Swatantra Bharat Mills (S.B.M.). Although the company prepares separate balance sheets and profit and loss statements for each mill, bonuses for the workers have histori...

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Rameshwar Singh Vs. State of Jammu & Kashmir [1971] INSC 237 (7 September 1971)

Judgement Date : 07 Sep 1971

Citation : 1971 Latest Caselaw 237 SC

Indian Evidence Act, 1872

Headnote :

The appellant was found guilty of murder by shooting, and the High Court upheld both the conviction and the death sentence.Upon appeal to this Court, it was DECIDED: The conviction and sentence should be overturned.(1) The primary evidence from a witness is their testimony in the trial court. Howeve...

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Commissioner of Income-Tax, West Bengal Vs. Central India Industries Ltd. [1971] INSC 238 (7 September 1971)

Judgement Date : 07 Sep 1971

Citation : 1971 Latest Caselaw 238 SC

Headnote :

The assessee company owned shares in its parent investment company. The dividends due to the assessee were received partly in cash and partly in the form of share scrips from two other companies. The assessment year in question was 1959-60. For the purposes of the Income-tax Act, 1922, the Income-ta...

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S. B. Jain, I.T.O. Nagpur Vs. Mahandera [1971] INSC 239 (7 September 1971)

Judgement Date : 07 Sep 1971

Citation : 1971 Latest Caselaw 239 SC

Headnote :

The Income-tax Officer issued a notice to the respondent on January 5, 1962, under section 34(1)(a) of the Indian Income-tax Act, 1922, aiming to reopen the assessment for the assessment year 1945-47. The respondent contested the validity of this notice. On March 6, 1963, the High Court annulled the...

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J. K. Synthetics Ltd. Vs. J. K. Synthetics Mazdoor Union [1971] INSC 240 (9 September 1971)

Judgement Date : 09 Sep 1971

Citation : 1971 Latest Caselaw 240 SC

Code of Civil Procedure, 1908 (CPC)

National Engineering Industries Ltd. Vs. Its Workmen [1967] INSC 231 (6 October 1967)

Headnote :

A dispute regarding bonuses was brought forth by the employees of the Appellant company to the Tribunal for the bonus year 1962-63. The Appellant company, which had made a profit during that year, did not distribute any bonuses to the workers, opting instead to pay them only a gratuity equivalent to...

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Jodha Mal Kuthiala Vs. Commissioner of Income Tax, Punjab, Jammu & Kashmir, Himacha [1971] INSC 241 (9 September 1971)

Judgement Date : 09 Sep 1971

Citation : 1971 Latest Caselaw 241 SC

Headnote :

The assessee was a registered firm earning income from various sources including securities, property, and business. In 1946, it acquired a hotel in Lahore for Rs. 46 lacs.To finance this purchase, the firm secured a loan of Rs. 30 lacs from a bank and an additional Rs. 18 lacs from an individual na...

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Keshavsinh Dwarkadas Kapadia Etc. Vs. M/S. Indian Engineering Company [1971] INSC 242 (10 September 1971)

Judgement Date : 10 Sep 1971

Citation : 1971 Latest Caselaw 242 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

Disputes arose between the appellant and the respondent, leading to their referral to arbitration as per an arbitration agreement. The arbitrators began the proceedings and appointed an umpire. After the deadline for issuing the award had passed, the appellant claimed that one of the arbitrators was...

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Vegoils Private Lemited Vs. The Workmen [1971] INSC 243 (10 September 1971)

Judgement Date : 10 Sep 1971

Citation : 1971 Latest Caselaw 243 SC

Headnote :

The appellant, a private limited company, was engaged in the manufacturing of edible oils, soaps, and various by-products. In relation to its operations, the appellant employed approximately 700 permanent workers. However, for tasks such as loading and unloading seed and oil cake bags, as well as fe...

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Khedut Sahakari Ginning & Pressing Societyltd. Vs. State of Gujarat [1971] INSC 244 (14 September 1971)

Judgement Date : 14 Sep 1971

Citation : 1971 Latest Caselaw 244 SC

Bombay Sales Tax Act, 1959

Headnote :

The appellant was a cooperative society registered under the Bombay Cooperative Societies Act of 1925. During the assessment period from November 1, 1960, to October 31, 1961, the Society received a significant amount of cotton from its members, which it sold either after ginning and pressing or wit...

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Commissioner of Wealth Tax, Rajasthan Vs. Her Highness Maharani Gayatri Devi of Jaipur [1971] INSC 245 (14 September 1971)

Judgement Date : 14 Sep 1971

Citation : 1971 Latest Caselaw 245 SC

Wealth Tax Act, 1957

Headnote :

The trust deed established by the husband of the respondent assessee stipulated that the trustees were to pay the assessee 50 percent of the income generated by the trust fund during her lifetime. This settlement was irrevocable, and the properties listed in the trust deed were transferred to the tr...

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State of Madras Vs. S. G. Jayaraj Nadar & Sons [1971] INSC 246 (16 September 1971)

Judgement Date : 16 Sep 1971

Citation : 1971 Latest Caselaw 246 SC

Headnote :

The taxpayer was engaged in the sale of motor vehicles, spare parts, and other goods. During the assessment process under the Madras General Sales Tax Act of 1959, it was discovered that the taxpayer had failed to report three specific items in their monthly return (Form A-2): delivery charges for m...

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Ahmedabad Rana Caste Association Vs. Commissioner of Income Tax, Gujarat [1971] INSC 247 (16 September 1971)

Judgement Date : 16 Sep 1971

Citation : 1971 Latest Caselaw 247 SC

Headnote :

The assessee was an association of individuals that owned various properties in accordance with its constitution.One of its objectives was to manage the movable and immovable assets of the Rana community in Ahmedabad, to enhance education within the community, and to provide medical assistance, amon...

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Commissioner of Gift Tax, Madras Vs. N. S. Getty Chettiar [1971] INSC 248 (16 September 1971)

Judgement Date : 16 Sep 1971

Citation : 1971 Latest Caselaw 248 SC

Headnote :

In a division of the assets of a joint Hindu Undivided Family, one coparcener received a share that was smaller than his rightful entitlement, while allocating a larger share to the other coparceners. The issue arose as to whether this coparcener could be considered to have made a \"gift\" of part o...

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Commissioner of Income Tax, Gujarat Vs. Distributors (Baroda) (P) Ltd. [1971] INSC 249 (16 September 1971)

Judgement Date : 16 Sep 1971

Citation : 1971 Latest Caselaw 249 SC

Headnote :

The assessee is a private limited company that served as the Managing Agent for two other companies. The only shares owned by the assessee company as investments were those of these two companies. The Income-tax authorities determined that the assessee company qualified as an \'investment company\'...

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Indian Link Chain Manufactures Ltd. Vs. Their Workmen [1971] INSC 250 (17 September 1971)

Judgement Date : 17 Sep 1971

Citation : 1971 Latest Caselaw 250 SC

Payment of Bonus Act, 1965

M/S. British Paints (India) Ltd. Vs. Its Workmen [1965] INSC 239 (4 November 1965)

Headnote :

The appellant was established as a public limited company around 1956 and began its production activities around 1958. It had a workforce of approximately 170 employees, with 156 of them being daily rated workers, who are the respondents in this appeal. In 1962, the workers raised certain demands, l...

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