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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

The Supreme Court, in The Manager, Hotel Imperial v. The Chief Commissioner and Others (1960), examined whether an order of reference to an Industrial Tribunal