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Supreme Court Upholds Disallowance of Bad Debt Claim in Income Tax Case Due to Debt Not Incurred in Assessee's Business. Debt Claimed Under Section 10(2)(xi) of Income Tax Act, 1922 Fails as Tribunal Found it Neither Related to Money-Lending Nor Other Business.

The appeal before the Supreme Court arose from income‑tax proceedings concerning the disallowance of a bad debt claim by the assessee, a registered ...

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High Court of Karnataka Enhances Compensation for Dependents of Deceased Cleaners in Workmen's Compensation Cases. Computation of monthly wages corrected to maximum under Section 4(1)(a) of Workmen's Compensation Act, 1926, leading to enhanced awards.

The judgment pertains to multiple appeals filed under Section 30(1) of the Workmen's Compensation Act, 1926, against the order dated 28-04-2009 passed...

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KAHC010306832010_1

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Supreme Court Decides on the Validity of Arbitral Award Covering Foreign Immoveable Properties Excluded from Preliminary Decree in a Partition Suit. Construction of Reference to Arbitration under Section 21 of the Indian Arbitration Act, 1940 Clarified.

The dispute arose from a partition suit filed by the respondent, Subramaniam Chettiar, against his brother, Nachiappa Chettiar, and his sons (appellan...

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Supreme Court Allows Firm's Registration Under Section 26A of Income-tax Act, 1922 as Partnership Deed Read Reasonably Specified Equal Shares. Specifying Equal Division Among Partners Sufficiently Indicated One-Third Share Each, Satisfying Statutory Requirement for Registration.

Three brothers entered into a partnership in 1949 for doing business. The partnership deed, in clause 3, allotted equal capital to each partner, and c...

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Karnataka High Court Dismisses Writ Petition Challenging Lok Adalat Compromise Decree in Partition Suit: Third Party Not Permitted to Invoke Article 226 Against Lok Adalat Award. Writ Remedy Not Available to Strangers to Decree; Proper Recourse Is to File a Separate Suit for Declaration and Partition.

The writ petition was filed under Articles 226 and 227 of the Constitution of India by five individuals claiming to be members of the same family as t...

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Bombay High Court Dismisses Writ Petition Challenging Mutation Entry in Revenue Records — Dispute Over Agricultural Land Inheritance and Partition. Court Held That Mutation Entries Do Not Confer Title and Remedy Lies Before Civil Court.

The petitioners, eleven individuals from the Jarande family, filed a writ petition before the Bombay High Court challenging a mutation entry (Entry No...