Search Results for "partnership assets"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Search Results for "partnership assets"

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High Court

Bombay High Court Dismisses Petition Challenging Eviction Suit Dismissal in License Dispute — Licensee's Heirs Entitled to Protection Under Maharashtra Rent Control Act, 1999. The court upheld the concurrent findings that the legal heirs of a deceased licensee are protected under Section 15A of the Maharashtra Rent Control Act, 1999, and the suit for eviction and compensation was rightly dismissed.

9 Jun 2026

The petitioner, M/s. Sharan Builders, a partnership firm, was the original plaintiff/licensor. The respondents are the legal heirs of the original def...

High Court

High Court Dismisses Appeal Under Section 37 of Arbitration Act, Upholds Arbitral Award and District Court Order in Partnership Dispute. Court holds that findings of fact by arbitrator are not open to reappreciation under Section 34 unless perverse or contrary to public policy.

2 Apr 2026

The appellants, M. Mallikarjuna and Smt. Rajeshwari Mallikarjuna, filed an appeal under Section 37(1)(c) of the Arbitration and Conciliation Act, 1996...

Supreme Court

Supreme Court Allows Revenue's Appeal in Capital Gains Tax Case — Revaluation and Credit to Partners' Capital Accounts Constitutes Transfer Under Section 45(4) of Income Tax Act, 1961. The Court held that revaluation of assets and crediting the surplus to partners' capital accounts in a reconstituted firm amounts to distribution of capital assets, attracting capital gains tax under Section 45(4), and overruled the applicability of Hind Construction Ltd. to post-1988 amendments.

24 Nov 2022

The case involves appeals by the Revenue against the judgment of the Bombay High Court which dismissed the Revenue's appeals and confirmed the ITAT's ...

High Court

Bombay High Court Allows Civil Revision Application in Partnership Dispute - Arbitration Clause Survives Dissolution. Dispute regarding dissolution of partnership and rendition of accounts is arbitrable under Section 8 of the Arbitration and Conciliation Act, 1996.

28 Apr 2021

The case involves a civil revision application filed by the defendant (applicant) challenging an order of the City Civil Court, Greater Bombay, which ...

High Court

Bombay High Court Dismisses Appeal Against Arbitral Tribunal's Interim Order in Arbitration Petition Under Section 37 of Arbitration and Conciliation Act, 1996. Court Holds That Scope of Interference Under Section 37 Is Limited and Impugned Order Did Not Suffer From Patent Illegality or Perversity.

29 Mar 2016

The petitioners, Wind World (India) Limited and others, filed an arbitration petition under Section 37 of the Arbitration and Conciliation Act, 1996, ...

High Court

Bombay High Court Allows Arbitration Petition Challenging Arbitral Award on Grounds of Patent Illegality and Public Policy. Court sets aside award for ignoring contractual terms and failing to consider counterclaims.

29 Oct 2015

The judgment concerns two arbitration petitions arising out of the same arbitral award. The petitioners (original respondents) challenged the award un...

High Court

Bombay High Court Allows Assessee's Claim for Capital Gains Treatment in Partnership Dissolution Case. Gains from Sale of Land Held as Co-owned Personal Asset Not Business Income Under Income Tax Act, 1961.

12 Sep 2014

The case involved an income tax reference under Section 256 of the Income Tax Act, 1961, for the assessment year 1988-89. The assessee, an individual ...

High Court

Bombay High Court Dismisses Petition for Interim Relief in Partnership Dispute — No Prima Facie Case for Appointment of Receiver or Injunction. Claim of sole heir to partnership assets fails as partnership deed provided for continuation of firm on death of partner, and petitioner's rights are subject to arbitration.

19 Sep 2013

The petitioner, Fatima Correa, filed an Arbitration Petition under Section 9 of the Arbitration and Conciliation Act, 1996, seeking interim reliefs pe...

High Court

Bombay High Court Allows Appeal Against Remand Order in Partnership Dispute — Unregistered Partnership Bar Under Section 69(2A) of Indian Partnership Act, 1932 Applies to Suit for Accounts and Dissolution. The court held that the trial court must frame and decide the preliminary issue of maintainability under Section 69(2A) before proceeding with the suit.

11 Jul 2011

The appeal arose from a suit filed by the plaintiff (Respondent No.1) against the defendants (Appellants) seeking accounts and dissolution of an unreg...

High Court

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act, 1961 for Lack of Reason to Believe — Amount Received on Retirement from Partnership Firm Held to be Capital Receipt Not Chargeable to Tax.

22 Feb 2010

The petitioners, Prashant S. Joshi and Dattaram Shridhar Bhosale, were partners in a real estate development partnership firm. They retired from the p...

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