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The Supreme Court of India in Nalinakhya Bysack v. Shyam Sunder Haldar and Others, AIR 1953 SC 148, delivered a landmark ruling interpreting Section 18(1)

This Supreme Court judgment in Turner Morrison & Co. Ltd. v. Commissioner of Income-Tax, West Bengal, decided in 1953, clarified the scope of income deemed

The judgment in Kalipada Chakraborti and Another v. Palani Bala Devi and Others ([1953] SCR 503) rendered by the Hon’ble Supreme Court of India, fundamentally