Article & News

The Supreme Court in The Commissioner of Income-tax v. The Patiala Cement Co. Ltd., [1957] S.C.R. 1161, clarified the temporal jurisdiction of pre- and post-Independence

The Supreme Court of India in F.N. Roy v. Collector of Customs, Calcutta (1957 SCR 1151) dealt with the constitutional validity of Sections 3(1) and

The Supreme Court of India in Commissioner of Income-Tax, Bombay v. The Provident Investment Co. Ltd. (AIR 1957 SC 540) dealt with the pivotal question