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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Bombay High Court Hears Interim Application in Redevelopment Dispute – Plaintiff Seeks Eviction of Remaining Occupants under Development Agreement. Court Addresses Whether Non-Cooperating Occupants Can Be Compelled to Vacate Pending Suit Where Majority Have Already Vacated.

This matter arises from an interim application filed by the plaintiff, Ambit Life Style Homes LLP, in a suit for enforcement of a registered developme...

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Supreme Court Upholds Relevance of Age Statement in Will Under Evidence Act Sections 32(5)&(6) and Admissibility of Secondary Evidence. Legal Principles on Will Execution and Burden of Proof Clarified; Endorsement on Birth Register Held Inadmissible Without Examination of Its Writer.

The case concerned a Hindu male who executed a will three days before his death, bequeathing all his properties absolutely to his mother. In the will,...

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Karnataka High Court Hears Regular First Appeal Against Dismissal of Suit for Declaration and Partition — Judgment Details Not Fully Extracted. The appeal challenges trial court's rejection of plaintiffs' claim of ownership and alternative partition.

Background: The dispute involved family members over properties standing in the name of the first defendant, Smt. N. Narasamma, who is the mother of t...

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Madras High Court Rehears Interlocutory Applications in Trademark Dispute for Interim Injunction. Court Directed to Apply Trinity Tests and Consider Section 12-A Compliance and Order 2 Rule 2 Bar After Remand by Division Bench.

The Madras High Court reheard two interlocutory applications in a commercial suit involving a trademark dispute over the 'Massey Ferguson' brand. Trac...

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High Court of Karnataka Dismisses Appeals in Partition Suit, Upholds Trial Court's Decree for Partition and Separate Possession. The court held that the suit for partition was maintainable and that the plaintiffs had established their share in the joint family property.

The case involves a partition suit filed by the appellants (plaintiffs) against the respondents (defendants) seeking partition and separate possession...

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Bombay High Court Dismisses Testamentary Petition for Probate Due to Lack of Jurisdiction and Non-Prosecution. The court held that the petitioner failed to establish the deceased's domicile in Maharashtra and did not pursue the petition diligently, resulting in dismissal.

The case involves a testamentary petition filed by Arnold Samson of Sweden, claiming to be the only son and sole heir of the deceased, seeking probate...