High Court

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Madras High Court Allows Revenue's Appeal in Part on Replacement of Machinery and Depreciation Issues Under Income Tax Act, 1961. Expenditure on Replacement of Entire Machinery is Capital Expenditure; IFCI Adjustment Not Actual Payment Under Section 43AB; Full Depreciation on Dumpers Requires Evidence of Use....

The appeal was filed by the Commissioner of Income Tax, Madurai, against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 26.12.2002 in ITA No.872/M/2000 for Assessment Year 199...

High Court

Madras High Court Dismisses Second Appeal in Adoption Deed Dispute — Upholds Concurrent Findings of Valid Adoption. Adoption Deed Executed by Natural Parents Voluntarily and Registered, No Fraud or Misrepresentation Proven....

The case involves a second appeal filed by the plaintiffs, C. Subramanian and S. Meenachi, who are the natural parents of a child named Rajasekar. They challenged the concurrent judgments of the trial...

High Court

Madras High Court Dismisses Second Appeal in Property Dispute — Confirms Plaintiff's Title and Right to Recovery of Possession. Partition Deed and Revenue Records Establish Ownership; Permissive Occupation Revocable at Will....

The second appeal arose from a suit for declaration, recovery of possession and mandatory injunction filed by the plaintiff K.Saroja Ammal against the defendants, including the appellants (defendants ...

High Court

Madras High Court Allows TIIC's Recovery Petition Under SFC Act for Outstanding Loan of Over Rs. 1842 Crores. Court holds that the State Financial Corporation Act, 1951 is a complete code for recovery of dues and that the limitation period under Article 137 of the Limitation Act, 1963 applies to applications under Section 31 of the SFC Act, but the petition is within limitation as the cause of action is continuing....

The Tamil Nadu Industrial Investment Corporation Limited (TIIC) filed an Original Petition under Section 31 and 31(1)(i)(aa) of the State Financial Corporation Act, 1951, seeking a judgment and decree...

High Court

Madras High Court Acquits Accused in Murder Case Due to Inconsistent Eyewitness Testimony. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt....

The appellant, Muniyappan @ Chinnapillai, was convicted by the Sessions Judge, Fast Track Mahila Court, Krishnagiri, for the murder of his second wife, Amutha, under Section 302 IPC. The prosecution a...

High Court

Madras High Court Dismisses Application to Set Aside Auction Sale of Company Property in Winding Up Proceedings — Auction Sale Confirmed by Court Cannot Be Reopened After Registration of Sale Deed. The court held that an applicant claiming through an unregistered agreement with the company has no locus standi to challenge a court-confirmed auction sale, and the sale becomes final upon registration....

The judgment concerns two applications filed by S.V. Srinivasulu (the applicant) seeking to set aside an auction sale of properties belonging to Maxworth Orchards (India) Private Ltd. (the company), w...

High Court

High Court of Karnataka Allows Appeal in Succession Certificate Case — Impleadment of Second Wife Held Necessary for Complete Adjudication. Order I Rule 10(2) CPC permits impleadment of a person whose presence is essential for effective determination of rights in a succession certificate proceeding under Section 372 of the Indian Succession Act, 1925....

The appellant, Smt. Annapurna, claiming to be the second wife of the deceased Kantesh Khandagale, filed an application under Order I Rule 10(2) read with Section 151 CPC to be impleaded as plaintiff N...

High Court

Karnataka High Court Sets Aside Removal of Gram Panchayat Members, Holds Reasonable Cause Must Be Considered Under Section 43-A(1)(iii) of Karnataka Gram Swaraj and Panchayath Raj Act, 1993. Literal Interpretation Requiring Automatic Disqualification for Four Consecutive Absences Rejected; Opportunity of Hearing Includes Evaluation of Explanations....

The petitioners were elected members of the Kalallughatta Gram Panchayat in Nelamanagala Taluk, Bangalore Rural District. Their membership was terminated by the State Government under Section 43-A(1)(...

High Court

High Court of Karnataka Dismisses Review Petition in ESI Damages Case — No Error Apparent on Record. Review petition under Order 47 Rule 1 CPC dismissed as the petitioner failed to establish any error apparent on the face of the record in the order dated 19.11.2024 passed in MFA No.3185/2017....

The review petition was filed by M/s Renram Fashions India Pvt Ltd under Order 47 Rule 1 of the Code of Civil Procedure, 1908, seeking review of an order dated 19.11.2024 passed by the High Court of K...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Under Section 148A(b) Invalid as No Proper Opportunity of Hearing Was Afforded to Assessee. The Court upheld the Single Judge's order quashing reassessment proceedings for non-compliance with procedural requirements under Section 148A of the Income Tax Act, 1961....

The case involves an intra-court appeal filed by the Revenue (Income Tax Department) against an order of a learned Single Judge of the Karnataka High Court dated 19.06.2024 in W.P.No.12537/2024. The S...

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High Court

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Madras High Court Dismisses Second Appeal in Adoption Deed Dispute — Upholds Concurrent Findings of Valid Adoption. Adoption Deed Executed by Natural Parents Voluntarily and Registered, No Fraud or Misrepresentation Proven....

Madras High Court Dismisses Second Appeal in Property Dispute — Confirms Plaintiff's Title and Right to Recovery of Possession. Partition Deed and Revenue Records Establish Ownership; Permissive Occupation Revocable at Will....

Madras High Court Acquits Accused in Murder Case Due to Inconsistent Eyewitness Testimony. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt....

High Court of Karnataka Dismisses Review Petition in ESI Damages Case — No Error Apparent on Record. Review petition under Order 47 Rule 1 CPC dismissed as the petitioner failed to establish any error apparent on the face of the record in the order dated 19.11.2024 passed in MFA No.3185/2017....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Upholds Scrutiny Committee Invalidation of Scheduled Tribe Caste Claim but P...

Supreme Court Allows Homebuyers' Appeal and Waives Time Extension Charges Imposed by Devel...

Supreme Court Dismisses Insurer's and Claimant's Appeals in Motor Accident Death Compensat...

Supreme Court Acquits Accused in Kidnapping and Murder Case Due to Lack of Substantive Evi...

Supreme Court Dismisses Special Leave Petition Against Interim Order in Electricity Act Di...