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High Court of Karnataka Hears Regular First Appeals Against Trial Court's Part-Decreed Partition Suit. Appeals Challenge Findings on Validity of Wills and Codicils Executed by Parents in Dispute Over Joint Family Properties.

The case involved two regular first appeals under Section 96 of the Code of Civil Procedure, 1908, filed against the judgment and decree dated 03.01.2...

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Bombay High Court Dismisses Revenue's Appeal on Allocation of Expenses in Section 80IB Deduction Case. Tribunal's Remand Upheld as Earlier Decision Not Challenged; Questions on Separate Unit Status and Depreciation Adjustment Admitted.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal dated ...

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Bombay High Court Allows Appeal in ESI Act Case — Establishes Separate Entities Not Functionally Interconnected. Functional Interconnectivity Test Under Section 75(1)(g) of ESI Act, 1948 Requires Common Supervision, Finance, and Labour; Mere Common Partners Insufficient.

The appellant, M/s. New Power Supply, a partnership concern engaged in manufacturing and repairing power transformers, filed an appeal against the jud...

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High Court of Karnataka Quashes Reassessment Orders Against Corporate Dealers in KVAT Cases; Holds Inter-Branch Transfers Not Taxable as Sale. Branch Registration Under Section 38(6) Does Not Create Separate Legal Personality for Levy of VAT.

The batch of writ petitions was filed by corporate entities, including M/s Wipro Enterprises (P) Ltd and M/s Chamundeshwari Build Tech Pvt. Ltd, chall...

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Supreme Court Allows Appeal Against High Court's Review Order in Partition Suit — Held That High Court Erred in Reviewing Its Own Judgment Without Jurisdiction Under Order 47 Rule 1 CPC.

The appellant (plaintiff) filed a suit for partition and separate possession of suit properties, including houses and agricultural lands, against the ...

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Bombay High Court Hears Arbitration Appeal Against Order Setting Aside Arbitral Award in Family Business Dispute. Dispute Centers on Inclusion of Agricultural Lands Held by Individual Family Members in Family Asset Separation Process.

The appeal arose from a family dispute within the Malhotra family of Pune, who owned and controlled several businesses including Weikfield Products Co...

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Supreme Court Allows Appeal in Partition Suit Based on Daughter's Inheritance Rights Under Pre-1956 Hindu Law. Property Deemed Self-Acquired, Daughter Inherits by Succession, Not Survivorship, Under Mitakshara Principles, Leading to Partition Decree for Appellants.

The dispute arose from a partition suit filed by Thangammal, claiming a 1/5th share in properties originally owned by Marappa Gounder. The suit was di...