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High Court of Karnataka Dismisses Appeal in Specific Performance Suit — Upholds Trial Court Decree for Execution of Sale Deed. Agreement of Sale Dated 02.08.2007 Proved by Plaintiff; Defendants Failed to Discharge Burden of Proof Under Section 16(c) of Specific Relief Act, 1963.

The appellants (defendants) challenged the judgment and decree dated 20.10.2012 passed by the Senior Civil Judge, Channarayapatna, in O.S. No. 4/2008,...

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High Court of Karnataka Enhances Compensation in Motor Accident Claim Case — Negligence of Driver Upheld, Multiplier Applied Correctly. The Court enhanced compensation from Rs.15,47,000 to Rs.18,47,000 by adding future prospects and applying multiplier 18 under Motor Vehicles Act, 1988.

The case arises from a motor accident claim petition filed by the parents of the deceased, Samilulla and Ashrafunisa, seeking compensation for the dea...

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Bombay High Court Dismisses Second Appeal in Property Dispute — Concurrent Findings of Fact Not Disturbed. Suit for Declaration of Ownership and Injunction Dismissed as Barred by Limitation and Failure to Prove Possession.

The case involves a second appeal filed by the original plaintiffs (appellants) against the judgment and decree of the District Court, which affirmed ...

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Supreme Court Allows Appeal in Consumer Dispute Over Flat Booking - Reduction of Booking Amount to 15% Upheld as Valid Novation. Developer's Failure to Execute Agreement and Cancellation of Allotment Amounts to Deficiency of Service Under Consumer Protection Act, 1986.

The dispute arose from a residential apartment booked by the appellants, Suman Jindal and another, with the respondent developer, M/s. Adarsh Develope...

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High Court of Karnataka Dismisses Appeal in Income Tax Case — Unexplained Cash Deposit of Rs.5,07,900/- Treated as Income Under Section 69A of Income Tax Act, 1961. Assessee Failed to Discharge Onus to Prove Source of Cash Deposited in Bank Account During Demonetization Period.

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...

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High Court of Karnataka Allows Appeal in Income Tax Case — Deletion of Addition for Unexplained Cash Credit and Waiver of Interest Under Sections 234A and 234B of Income Tax Act, 1961. Assessee's Explanation of Gift from Husband Accepted as Satisfactory, No Justification for Levy of Interest.

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...

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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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Bombay High Court Allows Writ Petition Challenging Environment Tax Demand on Unfit Vehicle. Vehicle Owner Not Liable to Pay Environment Tax on a Vehicle That Is Mechanically Unfit and Permanently Unusable, as Tax Is Levied on Use of Vehicle on State Roads.

The petitioner, Ashokkumar Shankarprasad, owned a Premier Padmini car (registration No. MZV5876) which was 33 years old and mechanically unfit for use...