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Bombay High Court Construes Will Provisions Under Indian Succession Act to Determine Nature of Bequests. The Court Examined Whether Bequests to Daughter Were Absolute or Held in Trust for Minor Granddaughter Until Majority.

This group of five appeals before the Bombay High Court concerned the construction of the last will and testament of one Pilloo M. Ghaswala. The testa...

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Supreme Court Partially Allows Appeal in Specific Performance Suit — Decree Limited to Co-owner's Share Only. Agreement to Sell by One Co-owner Cannot Bind Other Co-owner's Share Without Authority Under Hindu Succession Act, 1956.

The appeals arose from a suit for specific performance of an agreement to sell dated 24.4.1979 concerning property at 1B, Palace Road, Bangalore. The ...

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Bombay High Court Upholds Life Conviction for Murder Based on Circumstantial Evidence and Motive. Chain of Circumstances Including Last Seen, Recovery of Weapon, and Absence of Explanation Under Section 106 of Evidence Act Sufficient to Sustain Conviction Under Section 302 IPC.

The appellant, Sameerkumar Prakash Awasare, was convicted by the Additional Sessions Judge, Ratnagiri, in Sessions Case No. 8/2007 for the murder of h...

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Bombay High Court Quashes Section 143(2) Notice Issued Beyond Time Limit in Income Tax Reassessment — Notice Issued After Expiry of Statutory Period Under Section 149 of Income Tax Act, 1961 Is Invalid.

The petitioner, AMNS Khopoli Limited (formerly Uttam Galva Steels Limited), challenged a notice dated 31st May 2023 issued by the Assistant Commission...

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High Court of Bombay at Goa Allows Tax Appeal in Income Tax Deduction Case — Rear Courtyard Not Part of Built-Up Area for Section 80-IB(10) Computation. The court held that the Tribunal cannot inquire into matters beyond the lis between the parties.

The appellant, M/s. Commonwealth Developers, a partnership firm, filed its return of income for the assessment year 2006-07 declaring a total income o...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147/148 of Income Tax Act, 1961 Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, M/s. Crown Consultants Pvt. Ltd., a share and stock broker, filed its return of income for assessment year 2007-08 on 30 October 2007 ...

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High Court Dismisses Revenue's Appeal in Software Export Tax Exemption Case. ITAT's finding that assessee's software development services qualify as 'computer software' under Section 10B of Income Tax Act, 1961 upheld.

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 by the Income Tax Department (appellants) against the order dated 19.01.2...

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High Court of Karnataka Allows Daughter's Partition Appeal Against Brother and Mother, Holding Father's Properties as Self-Acquired and Not Ancestral. Daughter Entitled to Equal Share Under Section 8 of Hindu Succession Act, 1956 as Will Not Proved.

The appellant, M. Shobha, filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, challenging the judgment and decree date...