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This judgment is a seminal ruling on the interpretation and applicability of Section 5(1)(d) and Section 5(2) of the Prevention of Corruption Act, 1947. It

The Supreme Court in Messrs Mela Ram & Sons v. The Commissioner of Income-Tax, Punjab (1956) SCR 166 delivered a landmark judgment clarifying a critical

The landmark decision in Dulichand Lakshminarayan v. The Commissioner of Income-Tax, Nagpur ([1956] SCR 154) by the Hon’ble Supreme Court of India decisively answered a