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Supreme Court Dismisses Appeal in Partnership Dissolution Case — Limitation Bar Cannot Be Raised for First Time in Appeal Without Pleadings. Division Bench Correctly Set Aside Single Judge's Order on Limitation Issue Not Raised in Trial Court.

The present appeal arises from a partnership dispute. The plaintiff, S. Raghuraj Reddy, along with other partners, constituted a partnership firm, M/s...

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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Supreme Court Quashes High Bid in Mining Lease e-Auction, Orders Fresh Auction and Penalty. Supreme Court finds error in 140.10% bid to be a genuine mistake, mandates a fresh e-auction while imposing a Rs 3 crore penalty on appellant for lack of due care.

Granted leave to appeal against the judgment of the High Court of Orissa, which dismissed the writ petition of the appellant who had mistakenly placed...

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Karnataka High Court Examines Interpretation of Provisos to Section 10A(2)(b) of MMDR Act in Writ Petitions. Prospecting Licence Holders Seek Mandamus for Execution of Mining Leases Pending Environmental Clearance.

The High Court of Karnataka heard a group of four writ petitions filed under Article 226 of the Constitution by companies engaged in mining, seeking v...

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Bombay High Court Allows Impleadment of Legal Heirs and Grants Leave to Continue Proceedings in Specific Performance Suit. Transfer of Property During Pendency of Lis Pendens Does Not Affect Rights of Parties Under Order 22 Rule 4 and Rule 10 CPC.

The Plaintiff, Nirav Deepak Modi, filed Suit No. 1166 of 2006 for specific performance of an agreement for sale concerning a suit property. The suit w...

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Supreme Court Dismisses Appeals in Agricultural Land Specific Performance Case; Pendente Lite Transferees' Objections Rejected Under Section 52, Transfer of Property Act, 1882. Readiness and Willingness of Purchasers Inferred from Conduct; No Collusion Found.

The Supreme Court heard two appeals together: the first by the original seller of agricultural land challenging the concurrent findings of lower court...