Article & News

In the landmark ruling of The Commissioner of Income-Tax, Madhya Pradesh and Bhopal v. Sodra Devi (1958), the Supreme Court of India was confronted with

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