Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Supreme Court Upholds High Court Decision on Additional Evidence in Civil Procedure</h1> The Supreme Court upheld the High Court's decision to allow additional evidence under Order 41 Rule 27 Code of Civil Procedure. Regarding the appeal, the ... - Issues Involved:1. Whether the High Court of Bombay was right in directing additional evidence to be led by respondents 1 to 4 under Order 41 Rule 27 Code of Civil Procedure.2. Merits of the appeal concerning the disallowance of specific amounts claimed by the Official Liquidator.Detailed Analysis:1. Additional Evidence under Order 41 Rule 27 Code of Civil Procedure:The first question addressed was whether the High Court of Bombay was justified in allowing respondents 1 to 4 to present additional evidence under Order 41 Rule 27 Code of Civil Procedure. The Court reiterated that additional evidence could be admitted if the trial court had improperly refused to admit evidence or if the appellate court required it to pronounce judgment. The Court noted that the District Judge had improperly rejected the respondents' request to present evidence and cross-examine respondent 5. Consequently, the High Court was justified in ordering additional evidence to be recorded.2. Merits of the Appeal:a. Disallowance of Rs. 1,30,000:The High Court disallowed the claim of Rs. 1,30,000 as commission on the sale of a Stein-Muller Boiler to the M.P. Electricity Board. The Official Liquidator failed to establish any connection between the Nagpur Company and the sale. The Court found no evidence of an agreement entitling the Nagpur Company to the commission, thus upholding the High Court's decision.b. Commission on General Motors Pumping Sets (Rs. 20,000):The claim for Rs. 20,000 as commission on sales of General Motors pumping sets was also disallowed. The Official Liquidator could not establish that the Nagpur Company was entitled to the infringement commission from sales in the Bhopal area. The High Court found insufficient evidence to support the claim, and the Supreme Court agreed.c. Commission on General Motors Supplies (Rs. 36,000):The claim for Rs. 36,000 was based on the assertion that the Bombay Company withheld 3% commission that should have been paid to the Nagpur Company. The High Court found no sufficient evidence to support this claim, as the terms of the agreement between the two companies were not clearly established. The Supreme Court upheld this finding.d. Supplies to Model Mills and Power House (Rs. 30,000):The claim for Rs. 30,000 related to supplies made to Model Mills and the Power House in Nagpur. The High Court found no evidence to support the claim that the Bombay Company should reduce its commission from 5% to 2%. The Supreme Court agreed with this assessment.e. Stock, Furniture, Motor Car (Rs. 11,927):The High Court allowed Rs. 11,927 for the difference between the book value and the purchase price of stock, furniture, and a motor car. The Supreme Court found no reason to interfere with this finding.f. Wrongful Remission to Hyderabad Company (Rs. 2,686/3):The claim for Rs. 2,686/3 was allowed for the wrongful remission to the Hyderabad Company. The Supreme Court found no dispute regarding this claim and upheld the High Court's decision.Conclusion:The Supreme Court found no reason to interfere with the judgment of the Bombay High Court. The appeal was dismissed with costs.

        Topics

        ActsIncome Tax
        No Records Found