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The case of Jagdish Mills Ltd. v. Commissioner of Income-Tax (1960) dealt with the question of whether payments made via cheques sent by post constituted

The case concerns the interpretation of Section 10(1) of the Indian Income-tax Act, 1922, in the context of a land-developing company using the mercantile system

The Supreme Court in Pares Nath Thakur v. Smt. Mohani Dasi and Others addressed the interplay between execution proceedings under Order XXI Rules 60 and