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Bombay High Court Upholds Capital Gains Treatment for Land Sale by Estate Administrator — Assessee Not a Trader in Land. Surplus from sale of inherited land held as capital gain, not business income, under Income Tax Act, 1961.

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue, challenging the Tribunal's decision th...

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Bombay High Court Upholds Will and Grants Probate Despite Challenge of Undue Influence and Physical Disability; Exclusion of Earlier Beneficiaries and Change of Solicitors Found Not to Vitiate Testamentary Capacity Under Indian Succession Act, 1925.

The proceedings originated from a probate petition filed by the three executors of the last Will and Testament of Adreshir Khurshedji Wadia, dated 8th...

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Bombay High Court Upholds Will in Property Dispute, Dismisses Claims of Undue Influence and Lack of Testamentary Capacity. The court held that the propounder of a will must prove its execution and attestation, and once that is done, the onus shifts to those alleging undue influence or fraud.

The case involves a dispute over a property known as 'Sullachi Nhat' in Calangute, Goa, originally owned by Joao Francisco Lobo and his wife Joanita L...

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Unregistered Relinquishment Deed Invalid: Daughter’s Coparcenary Rights Upheld | Karnataka HC (RFA No.100096/2019, 2026)

The plaintiff filed a suit for partition and separate possession of her 1/5th share in ‘A’ and ‘B’ schedule properties, along ...

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Bombay High Court Allows Heirship Certificate Petition, Holds Limitation Act Not Applicable to Heirship Applications Under Bombay Regulation Act, 1827. Heirship Certificate is Formal Recognition of Heirs, Not Subject to Limitation or Physical Capacity Considerations.

The petitioner, Ganpati Vinayak Achwal, aged 85, applied for an heirship certificate under Rule 2 of the Bombay Regulation Act, 1827, in respect of hi...

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Bombay High Court Dismisses Appeal in Property Dispute Between Siblings. Conversion to Islam Does Not Disqualify Daughter from Inheriting Hindu Father's Intestate Property Under Hindu Succession Act, 1956.

The case involves an appeal from an order in a suit filed by the respondent/plaintiff, Nazneen Khalid Qureshi, against her brother, the appellant/defe...