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Supreme Court Examines Validity of Notification Withdrawing Land from Acquisition Under Section 48 of Land Acquisition Act, 1894 After Possession Taken. Issue Concerns Whether Withdrawal Is Permissible When Acquisition Proceedings Had Attained Finality and Possession Was Taken Years Earlier.

The dispute concerned the validity of a notification under Section 48 of the Land Acquisition Act, 1894 withdrawing Survey No. 50 (6 acres 20 guntas) ...

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Supreme Court Hears Appeals Against High Court Decrees in Malankara Church Disputes. Rival Claims Over Control of Church Assets and Applicability of 1934 Constitution Pending Adjudication.

The Supreme Court heard a batch of civil appeals arising from judgments and decrees of the High Court of Kerala in three sets of suits concerning chur...

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High Court of Karnataka Quashes Order in Civil Revision Petition Due to Lack of Jurisdiction and Non-Compliance with CPC Provisions — Petitioner's Application for Temporary Injunction Dismissed Without Proper Consideration of Order 39 Rules 1 and 2 CPC.

The petitioner, Sangameshgouda Mudigoudra, filed a writ petition under Articles 226 and 227 of the Constitution of India seeking a writ of certiorari ...

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Bombay High Court Dismisses Second Appeal in Suit for Possession Based on Title — Concurrent Findings of Fact Not Interfered With. Court upholds that a co-owner can sue for possession without impleading other co-owners and that adverse possession cannot be claimed against a co-owner.

The case involves a second appeal filed by the original defendants against the concurrent decrees of the trial court and first appellate court in a su...

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Bombay High Court at Goa Dismisses Second Appeal in Property Dispute — Concurrent Findings of Fact Not Interfered With. Suit for Declaration of Ownership and Injunction Dismissed as Plaintiffs Failed to Prove Title Over Suit Property.

The case involves a property dispute between two branches of the same family. The appellants (original plaintiffs) filed a suit for declaration of own...

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Bombay High Court Dismisses Writ Petition Challenging Rejection of Temporary Injunction in Possession Dispute. Court Held That Findings of Fact by Trial Court on Prima Facie Case and Possession Cannot Be Interfered With Under Article 227 of the Constitution.

The petitioners, Shivaram Narayan Gatkul and others, filed a writ petition under Article 227 of the Constitution of India before the Bombay High Court...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case on Interest Income Classification. Interest income from bank deposits, intercorporate deposits, call money, debentures, and from Income Tax Department held not to be business income for deduction under Section 80HHC of the Income Tax Act, 1961.

The Revenue Department filed appeals under Section 260-A of the Income Tax Act, 1961 against the orders of the Income Tax Appellate Tribunal (ITAT) fo...

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Bombay High Court Dismisses Second Appeal in Specific Performance Suit — Concurrent Findings of Fact Not Interfered With. Agreement to Sell by Minor's Guardian Without Court Permission Under Section 8 of Hindu Minority and Guardianship Act, 1956.

The appellant, Kasturbai Himmat Patil, filed a suit for specific performance of contract against the original defendant Lilabai Patil, alleging that L...

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Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

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Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...