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Bombay High Court Dismisses Insurance Company's Appeal in Motor Accident Claim — Single Income Tax Return Sufficient for Income Assessment. Tribunal's award of Rs.20,68,720/- to parents of deceased bachelor upheld with 50% future prospects, 2/3rd deduction, and multiplier of 18.

The case arises from a motor accident claim where the deceased, Rajkumar, died in a vehicular accident on 16 October 2010 while riding pillion on a mo...

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Bombay High Court Dismisses Revenue's Appeal in Keyman Insurance Premium Deduction Case. Partnership Firm's Premium on Partner's Life Insurance Held Allowable as Business Expenditure Under Section 37(1) of Income Tax Act, 1961.

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (ITAT) which had co...

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High Court of Bombay Upholds Compensation Award in Motor Accident Claim — Negligence of Driver Proved, Insurance Company Liable to Pay. Deceased was a 42-year-old businessman earning Rs. 15,000 per month; Tribunal's assessment of income and multiplier upheld.

The appeal was filed by The New India Assurance Co. Ltd. against the judgment and award of the Motor Accident Claims Tribunal, Bhoom, in M.A.C.P. No.7...

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Supreme Court Clarifies Tests for Determining Public Character of Temples in Dispute Over Temple Ownership. Factors Include Public Worship Rights, Contributions, and Management Consciousness; Architectural Appearance Not Decisive.

The Supreme Court, in this appeal arising from a Bombay High Court decree, examined the criteria for distinguishing a public temple from a private one...

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High Court of Karnataka Allows Appeal in Property Dispute — Restrains Interference and Construction Pending Suit. Prima facie case established regarding joint family property and partnership firm rights under Order 39 Rules 1 and 2 CPC.

The appellants, Mr. Parth Ghorpade and Mr. Sarvajeet Ghorpade, filed a Miscellaneous First Appeal under Order 43 Rule 1(r) read with Section 151 of th...

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Bombay High Court Allows Second Appeal in Partition Suit, Remands Case for Fresh Consideration. Lower Appellate Court Failed to Consider Will and Adverse Possession Issues Raised by Defendants.

The case involves a second appeal filed by the original defendants (appellants) against a judgment of the lower appellate court in a partition suit. T...

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High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...