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Supreme Court Allows Appeals Against De-Freezing of Bank Accounts in Seizure Case Under Section 102(3) CrPC — Delayed Reporting to Magistrate Does Not Vitiate Seizure Order; Requirement is Directory, Not Mandatory.

The Supreme Court considered appeals by the first informant in Crime No.318 of 2022 against an order of the Madras High Court dated 09.08.2023, which ...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case - Holding Period for Long-Term Capital Gains Determined by Section 2(42A) Explanation 1. Indexation Benefit Requires Asset Held for More Than 36 Months; Inherited Property's Holding Period Includes Previous Owner's Period.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) regarding the computation o...

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Bombay High Court Dismisses Bank's Petition Seeking Priority Over Sales Tax Dues. Sales Tax Department's First Charge Under Section 38C of Bombay Sales Tax Act, 1959 Prevails Over Secured Creditor's Rights Under Securitisation Act, 2002.

The Thane Janata Sahakari Bank Ltd. (the Bank) filed a writ petition challenging the action of the Sales Tax Department in attaching the property of M...

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Karnataka High Court Delivers Judgement in Criminal Petition No. 4606 of 2023 Under Section 482 Cr.P.C. The Court Reviews Whether Allegations of Breach of Contract and Misappropriation Constitute Criminal Offences Under IPC Sections 406, 420, and Others.

The criminal petition was filed under Section 482 of the Code of Criminal Procedure, 1973 seeking to quash the entire proceedings in C.C.No.10486/2023...

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Supreme Court Upholds Return of Plaint in Commercial Dispute Case — Immovable Property Not Used Exclusively in Trade or Commerce. Agreement to Sell and Mortgage Deed Registration Dispute Falls Outside Commercial Courts Act, 2015 as Land Was Not Pled to Be Used for Trade or Commerce.

The appellant, Ambalal Sarabhai Enterprises Ltd., filed a Commercial Civil Suit No. 41/2018 before the Commercial Court at Vadodara seeking enforcemen...

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FIRST APPEAL NO. 1272 OF 2019

The first appeal was preferred by the original opponent against the order cancelling her appointment as guardian of her husband. The appellant was app...

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High Court of Karnataka Adjudicates Writ Petition Concerning Nursery Exemption in Land Acquisition for Dr. Shivarama Karanth Layout. Petitioner claims exemption under Government Order dated 01-01-1987 for nursery land acquired for layout formation.

Background: The case involves acquisition of land for the formation of a residential layout known as Dr. Shivarama Karanth Layout by the Bangalore Dev...