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Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

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Karnataka High Court Allows Appeal in Declaration Suit Against Government — Notice Under Section 80 CPC Held Sufficient. Ex.P.7 Notice Complied with Requirements Despite Minor Defects, Lower Appellate Court's Reversal Set Aside.

The appellant-plaintiff, R. Jayaraman, filed a suit for declaration and perpetual injunction against the respondents, who are government officials and...

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High Court of Karnataka Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Interfered With Under Section 100 CPC. Court Held That No Substantial Question of Law Arises When Both Lower Courts Concurrently Found That Plaintiffs Failed to Prove Title and Possession.

The appellants (plaintiffs) filed a suit for declaration of title and permanent injunction in respect of certain immovable property. The trial court d...

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High Court of Karnataka Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Interfered With Under Section 100 CPC. Suit for Declaration and Injunction Dismissed as Plaintiffs Failed to Prove Title and Possession Over Suit Property.

The appellants, who were the plaintiffs in the original suit, filed a second appeal under Section 100 of the Code of Civil Procedure, 1908, challengin...

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Bombay High Court Partly Allows Appeal in Lease Dispute, Reduces Mesne Profits Interest Rate. Court holds that interest on mesne profits should be at 6% per annum under Section 34 CPC, not 18% as awarded by trial court.

The appellant, Bandekar Brothers Pvt. Ltd., challenged the judgment and decree dated 16.04.2009 passed in Special Civil Suit No.62/1996 by the trial c...

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High Court of Karnataka Allows Regular First Appeals in Property Suit — Decree of Trial Court Set Aside for Non-Joinder of Necessary Parties. Suit for Partition and Separate Possession Held Not Maintainable Without Impleading All Co-Sharers Under Order 1 Rule 9 of CPC, 1908.

The judgment pertains to two Regular First Appeals filed under Section 96 of the Code of Civil Procedure, 1908, against the judgment and decree dated ...