Search Results for "income share"

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Search Results for "income share"

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High Court

High Court of Karnataka Allows Appeal in Property Declaration and Possession Suit — Will Construction and Execution Proved. Court holds that execution of will must be proved by examining at least one attesting witness under Section 68 of Indian Evidence Act, 1872, and that a will is not required to be registered under Section 18 of the Registration Act, 1908.

25 Oct 2018

The appeal arises from a judgment and decree dated 17.01.2004 in O.S.No.16271/2001 on the file of the XXVIII Additional City Civil and Sessions Judge,...

High Court

High Court of Karnataka Dismisses Plaintiff's Petition for Judgment on Admissions and Allows Defendant's Petition Against Amendment of Plaint in Suit for Specific Performance. Court holds that admissions must be clear, unambiguous, and unequivocal for judgment under Order XII Rule 6 CPC, and that amendment of plaint cannot be allowed after commencement of trial to change the nature of the suit.

5 Mar 2019

The judgment arises from two writ petitions filed against a common order dated 11.02.2014 passed by the XLIII Additional City Civil and Sessions Judge...

High Court

High Court of Karnataka Dismisses Writ Petition Challenging Concurrent Findings in Suit for Permanent Injunction — Supervisory Jurisdiction Under Article 227 Not to Be Used to Reappreciate Evidence. The Court Held That Concurrent Findings of Fact by Trial Court and Appellate Court Cannot Be Interfered With Unless Perverse or Jurisdictional Error Exists.

25 Sep 2025

The petitioners, who were the plaintiffs in a suit for permanent injunction, filed a writ petition under Article 227 of the Constitution of India chal...

High Court

High Court of Karnataka Upholds Discharge of Accused in Corruption Case for Disproportionate Assets — Lack of Sanction and Incomplete Investigation. Trial Court's order of discharge under Section 13(1)(e) r/w 13(2) of Prevention of Corruption Act, 1988 upheld as prosecution failed to establish prima facie case due to absence of valid sanction and incomplete check period.

15 Jul 2022

The State of Karnataka, through the Lokayukta Police, filed a criminal revision petition under Section 397 r/w 401 of the Code of Criminal Procedure, ...

High Court

WRIT PETITION NO.730 OF 2009

14 Jul 2011

The four writ petitions arose from income tax assessment proceedings concerning the transfer of shares of Idea Cellular Limited (formerly Birla Commun...

Supreme Court

Supreme Court Upholds Income Tax Department's Reassessment in Escaped Assessment Case Due to Assessee's Failure to Disclose. Non-Disclosure of Firm Income and Unexplained Investments Attracted Section 34(1)(a) of Income-tax Act, 1922, Validating Reassessment for Assessment Year 1944-45.

21 Aug 1968

The appeals arose from reassessment proceedings under section 34 of the Indian Income-tax Act, 1922 concerning a Hindu Undivided Family for the assess...

Supreme Court

Supreme Court Partially Allows Assessee's Appeals in Reassessment Case Under Income-tax Act, 1922. Reassessment Under Section 34(1)(a) Held Invalid for Two Assessment Years as No Obligation on Taxpayer to Disclose Minor's Income Liable to be Included Under Section 16(3), But Inclusion of Minor's Income Valid Despite Separate Assessment.

14 Feb 1969

The Supreme Court of India dealt with appeals regarding reassessment proceedings initiated against Muthiah Chettiar for failure to include the income ...

Supreme Court

Supreme Court Dismisses Revenue's Appeal, Upholds Inclusion of Share Premium in Paid-Up Capital for Super-Tax Rebate under Finance Acts. Share Premium Account Maintained as Identifiable Separate Account within Reserves Qualifies for Inclusion under Explanation to Paragraph D of Part II of Finance Acts 1956 and 1957, Not Barred by Companies Act 1956.

14 Feb 1969

The Allahabad Bank Ltd., a public limited company with paid-up share capital of Rs. 30,50,000, had issued shares at a premium before January 1, 1954, ...

Supreme Court

Supreme Court Upholds Assessee in Income Tax Case Allowing Deduction of Expenses Incurred by Partner from Share of Firm's Profits. Partner's Expenditure to Earn Income from Registered Firms is Deductible Under Section 10(2) of Income-tax Act, 1922 Despite Prior Computation of Firm's Profits.

7 Mar 1969

The dispute arose from income tax assessments for the years 1955-56 and 1956-57 concerning Ramniklal Kothari, a partner in four registered firms who d...

Supreme Court

Supreme Court Dismisses Revenue's Appeals on Interpretation of 'Assessed' in Section 18A(3) of Indian Income-tax Act, 1922. The Court Holds That Provisionally Assessed Persons Are Not 'Hitherto Not Assessed' and Not Liable for Failure to File Advance Tax Estimates Under Section 18A(3), Upholding High Court's Quashing of Penalty and Interest Orders.

20 Aug 1968

The case arose from demands of interest and penalty made by the Income Tax Officer, Kanpur against four partners—Mani Ram, Jagmohan, Kishandas, and ...

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