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High Court of Karnataka Dismisses Appeals in Partition Suit — Confirms Trial Court's Decree for Partition and Separate Possession. Daughters Granted Equal Share in Joint Family Property Under Hindu Succession Act, 1956.

The case involves a partition suit filed by the plaintiffs, who are the sons and daughters of Mahalingappa Wali, seeking a share in the joint family p...

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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act for Mechanical Disposal Without Application of Mind. Failure to Consider Assessee's Detailed Response Violates Principles of Natural Justice, Rendering Subsequent Section 148 Notice Invalid.

The petitioner, Laxmi Infra Developers Limited, challenged a notice under Section 148A(b) of the Income Tax Act, 1961, dated 24.03.2022, proposing rea...

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High Court of Karnataka Allows Second Appeal in Partition Suit — Reopening of Partition Permitted Due to Non-Inclusion of Joint Family Property. The Court held that a prior partition decree not binding on the plaintiff as she was not a party and the property was joint family property.

The appellant, Monakka Shinde, filed a suit (O.S. 370/2004) for reopening of partition, declaration, and injunction against her sons, Maruti Shinde an...

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Bombay High Court Allows Assessee's Appeal for Full Deduction of Roof Repair Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred by tenant on replacement of common roof held to be revenue expenditure allowable in entirety as commercial expediency.

The appellant, Danesh A. Irani, an assessee under the Income Tax Act, 1961, filed an appeal against the order of the Income Tax Appellate Tribunal (IT...

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Bombay High Court Upholds Admission of Winding-Up Petition Against Telecom Company Due to Substratum Erosion and Deadlock. Cancellation of 2G Licences and Irreconcilable Differences Between Equal Shareholders Justify Winding-Up Under Section 433(f) of the Companies Act, 1956.

The appeal arose from an order of the company judge admitting a petition for winding up of Etisalat D.B. Telecom Limited (the company) under Section 4...

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Bombay High Court Directs State to Reimburse Fees for Backward Class Students in Private Unaided Schools - State's Obligation Under Article 21-A and RTE Act

The petitions raised questions about the liability of the State to reimburse fees for elementary and secondary education to children belonging to back...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Interest on Government Grants Held as Additional Grant, Not Taxable Income. Interest earned on grants kept in fixed deposits pending utilization is not income from other sources but part of the grant itself.

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) appealed against the order of the Income Tax Appellate Tribunal (ITA...

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High Court of Bombay Considers Challenge to Arbitral Award in Construction Subcontract Dispute. Petition filed by main contractor against subcontractor's award under Section 34 of Arbitration and Conciliation Act, 1996.

Patel Engineering Co. Ltd (PEC) challenged an arbitral award dated 25 January 2010 under Section 34 of the Arbitration and Conciliation Act, 1996 in t...