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The Supreme Court of India in McGregor & Balfour Ltd. v. Commissioner of Income-Tax, West Bengal meticulously examined whether a repayment of excess profits tax

This landmark case revolved around the fundamental distinction between capital and revenue receipts in income-tax jurisprudence. The respondent firm, Messrs. Vazir Sultan & Sons, contested

This judgment examines the complex legal battle between hereditary worshippers (Guravs) and trustees of the Shree Dnyaneshwar Maharaj Sansthan, Alandi. The appellants, being hereditary pujaris,