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Bombay High Court Quashes Reassessment Notice Issued to Non-Existent Company Post-Amalgamation — Notice Under Section 148 of Income Tax Act, 1961 Invalid as Issued to Entity No Longer in Existence. Amalgamation Resulted in Dissolution of Transferor Company, Making Notice Void Ab Initio.

The Petitioner, CLSA India Private Limited, challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961, and the co...

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High Court of Karnataka Allows Appeal in Specific Performance Suit — Agreement to Sell Not Proved, Limitation Barred Suit. Plaintiff failed to prove execution of agreement and payment of earnest money; suit filed beyond three years from date of refusal.

The present Regular First Appeal arises from a judgment and decree dated 03.08.2022 passed by the Principal Senior Civil Judge and CJM, Dharwad, in O....

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High Court of Karnataka Dismisses Sons' Revision Against Maintenance Order for Father Under Section 125 CrPC — Sons' Obligation to Maintain Aged Father Upheld. Family Court's Award of Rs.5,000 and Rs.2,500 per Month from Two Sons Held Reasonable.

The present revision petition was filed by two sons, Veerashetty (a lecturer) and Laxmikant (a conductor in KSRTC), challenging the order dated 09.02....

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Karnataka High Court Dismisses Insurance Company's Appeal and Enhances Motor Accident Compensation Under Order XLI Rule 33 CPC. Death Caused Due to Strangulation by Tractor Machinery; Court Holds Accident Proven and Awards Just Compensation.

The appeal was filed by New India Assurance Company Limited against the judgment and award dated 02.01.2012 passed by the Principal Senior Civil Judge...

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Supreme Court Upholds Expenditure Tax Act Classification Between Hindu and Mappilla Undivided Families. Differential Treatment of Hindu Undivided Families and Mappilla Families Under Marumakkattayam Law is Not Discriminatory Under Article 14 of Constitution of India, 1950.

The case concerned a challenge under Article 14 of the Constitution to Section 3(1) of the Expenditure-tax Act, 1957. The appellant was the karta of a...