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Supreme Court Upholds Assessee in Gift Tax Dispute — No Gift Tax Applicable on Asset Distribution. The court ruled that the distribution of assets among partners does not constitute a gift under the Gift-tax Act, 1958....

The case involved an appeal by the assessee against a judgment of the Andhra Pradesh High Court regarding the applicability of gift tax on the release of rights in partnership assets. The appellant, S...

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Supreme Court Dismisses Appeals Against High Court's Ruling on Judicial Service Seniority. The Ex-Servicemen (Reservation of Vacancies in the Himachal Pradesh Judicial Service) Rules, 1981 were found to be ultra vires the Constitution due to lack of consultation with the High Court....

The dispute arose from the appellant's claim for seniority benefits in the Himachal Pradesh Judicial Service based on his prior military service. A.C. Thalwal, born on 15th September 1948, joined the ...

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Supreme Court Allows State's Appeal in Forest Offence Case — Upholds Strict Compliance with Forest Act Provisions. The High Court's modification of release conditions for a seized vehicle was found contrary to the law under the Karnataka Forest Act, 1963....

The case involved the State of Karnataka appealing against a High Court order that modified the conditions for the release of a jeep seized for transporting forest produce without a permit, in violati...

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Supreme Court Upholds Execution of Foreign Admiralty Judgment Against Vessel Due to Jurisdictional Authority. The court confirmed the applicability of the Code of Civil Procedure in admiralty matters and the maintainability of execution petitions for foreign judgments....

The dispute arose from the execution of a foreign judgment issued by the High Court of Justice Queens Bench Division, Admiralty Court in London, concerning damages for repudiation of a salvage contrac...

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Supreme Court Upholds Nominee Rights in National Savings Certificates Case — Clarifies Legal Position on Succession. The court ruled that the nominee of a National Savings Certificate is entitled to the proceeds upon the holder's death, excluding other claims....

The dispute arose regarding the entitlement to the proceeds of National Savings Certificates held by the deceased, Lachmandas Naraindas Khanchandani. The appellants, who were the deceased's brothers, ...

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Supreme Court Allows License Holders' Appeals Against Excise Duty Increase Due to Legislative Amendment. Court Found that F.L. 1 and F.L. 3 Licensees Were Not Liable for Increased Excise Duty as They Were Not Original Payers....

The dispute involved T.J. Baby and others, who were F.L. 1 and F.L. 3 license-holders under the Abkari Act of Kerala, challenging the imposition of increased excise duty on unsold liquor stock due to ...

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Supreme Court Dismisses Tenants' Appeal in Lease Violation Case — Upholds Eviction Orders. The court confirmed that tenants' commercial use of premises violated lease terms, justifying eviction under Section 14(1)(k) of the Delhi Rent Control Act, 1958....

The dispute involved tenants using leased premises in Karol Bagh, Delhi, for commercial purposes, contrary to the terms of their lease which permitted only residential use. The landlord, a respondent ...

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Supreme Court Dismisses Appeal in Property Dispute Case — Upholds High Court's Interpretation of Transactions as Mortgage by Conditional Sale. The court affirmed that the transactions were not outright sales but rather a mortgage by conditional sale, aligning with the intentions of the parties involved....

The case involved a property dispute stemming from a series of transactions initiated by Krishnan Nair in 1940, who sold land to his brother-in-law, Parameswaran Nair, to settle debts. Following a ser...

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Supreme Court Restores Trial Court Decree in Property Dispute Involving Religious Community. The earlier judgment was admissible as secondary evidence, and the respondents failed to establish title by adverse possession....

The case involved a property dispute between the Marwari Kumhar Community and the heirs of Ganeshpuri regarding a temple and Dharamshala. The appellants, representing the community, filed a suit in De...

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Supreme Court Dismisses Appeal Regarding Modification of Registered Settlement Deed. The court ruled that parol evidence cannot modify a registered settlement deed, emphasizing the necessity of written documentation for any alterations....

The dispute arose over a registered settlement deed executed by Muthuswamy Pillai in favor of his concubine Papammal and their children. Following the death of Muthuswamy Pillai and Papammal, Venugopa...