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This Supreme Court judgment in Sardar Indra Singh and Sons Ltd. v. Commissioner of Income-tax, West Bengal (1954) SCR 167 revolves around the classification of

This landmark case, Sohan Pathak and Sons v. Commissioner of Income-Tax, U.P., [1954] SCR 158, deals with the intricate interplay between a partial partition within

This landmark judgment delivered by the Supreme Court in Mathalone v. Bombay Life Assurance Co. Ltd., [1954] SCR 117, addresses a critical issue of constructive