Dataset Card for indian-legal-data-sft1.2

This dataset has been created with distilabel.

Dataset Summary

This dataset contains a pipeline.yaml which can be used to reproduce the pipeline that generated it in distilabel using the distilabel CLI:

distilabel pipeline run --config "https://huggingface.co/datasets/Prarabdha/indian-legal-data-sft1.2/raw/main/pipeline.yaml"

or explore the configuration:

distilabel pipeline info --config "https://huggingface.co/datasets/Prarabdha/indian-legal-data-sft1.2/raw/main/pipeline.yaml"

Dataset structure

The examples have the following structure per configuration:

Configuration: default

---

{
    "context": "Among the various decisions that were cited at the Bar, the decision of the Calcutta High Court in Hindusthan Housing \u0026 Land Development Trust Ltd  \u0027s case (supra), comes nearest to the facts of the case of the present appellants before us  In fact, in the case before the Calcutta High Court, there was an adjudication of the dispute regarding the compensation payable to the assessee by the Court of the arbitrator, as a result of which enhanced compensation had been awarded by the said Court, but the said enhanced compensation was the subject matter of further appeal by the State Government to the High Court  Other facts were that the State Government deposited a sum of Rs  7,36,691, which the assessee withdrew after executing a security bond on 9 5 1966  Their Lordships of the Calcutta High Court held that the extra amount of compensation amounting to Rs  7,24,914 was not income which accrued or arose during the previous year relevant to the assessment year 1956 57  Their Lordships held that the compensation amount could be considered to have accrued or arisen only when the said amount has become determinate or payable  The amount awarded by the Collector, in the first instance, was clearly a determined amount and was payable and the said amount had already suffered tax  With regard to the enhanced amount which was, subsequently, fixed by the order of the arbitrator, their Lordships held as follows :     With regard to the enhanced amount which was subsequently fixed by the order of the arbitrator, the said amount cannot be said to be a determinate amount as the said amount is now pending appeal in the High Court  The enhanced amount may be affirmed by the High Court, may be reduced by the High Court or the entire enhanced amount may be disallowed  In the instant case the claim for the said further amount is in jeopardy and the right of the assessee to receive any further amount is also clearly unsettled  Unless the question of payment of any enhanced compensation is decided and the amount of enhanced compensation becomes determinate and payable, the said amount cannot, in our opinion, be said to accrue or arise  The further amount awarded by the arbitrator forms in reality at this stage the subject matter of a mere claim or an assertion on the part of the assessee to receive the said amount, but the said claim has yet to be accepted by the Court  The facts that the assessee was allowed to withdraw the said amount after furnishing the security bond, does",
    "question": "How might the Calcutta High Court\u0027s decision in Hindusthan Housing \u0026 Land Development Trust Ltd\u0027s case influence the determination of whether an enhanced compensation amount is considered income in a similar case?",
    "response": "The Calcutta High Court\u0027s decision in Hindusthan Housing \u0026 Land Development Trust Ltd\u0027s case suggests that an enhanced compensation amount is not considered income until it becomes determinate and payable. The Court held that the enhanced amount, which was pending appeal, could still be reduced or disallowed by the High Court, meaning the right to receive the amount was unsettled. Therefore, unless the question of payment is decided and the amount becomes determinate and payable, it cannot be considered income. This principle would likely influence similar cases by requiring a clear and final determination of the compensation amount before it is deemed income."
}

This subset can be loaded as:

from datasets import load_dataset

ds = load_dataset("Prarabdha/indian-legal-data-sft1.2", "default")

Or simply as it follows, since there's only one configuration and is named default:

from datasets import load_dataset

ds = load_dataset("Prarabdha/indian-legal-data-sft1.2")