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Supreme Court Upholds Assessment of Hindu Deities as Individuals under Income-tax Act. Hindu Idol is Juristic Entity and "Individual" in Section 3 Includes Artificial Juridical Persons.

The case arose from income-tax assessment proceedings concerning the income from properties of two Hindu deities. The Income-tax Officer had initially...

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Bombay High Court Dismisses Appeal Against Decree Declaring Plaintiffs' Ownership of 3/4th Share in Suit Property. Agreements Executed by Co-Owners Held Not Binding on Plaintiffs' Undivided Share Under Transfer of Property Act, 1882.

The appeal arises from a judgment and order dated 21 August 2003 passed by the Joint Civil Judge Senior Division, Pune, in Special Civil Suit No.2107 ...

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Bombay High Court Dismisses Appeals in Land Dispute Involving Surplus Land and Tenancy Rights. Court upholds Single Judge's order confirming that land was not surplus and appellants were not entitled to restoration of possession under Maharashtra Land Revenue Code and Bombay Tenancy Act.

The case involves three Letters Patent Appeals arising out of writ petitions decided by a Single Judge of the Bombay High Court at Nagpur. The appella...

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Bombay High Court Dismisses Petitioners' Challenge to Mutation Entries in Land Revenue Records — No Substantial Question of Law Arises Under Article 227 of Constitution of India. Mutation entries are summary in nature and do not confer title; disputes regarding title must be resolved by a civil court.

The judgment pertains to two writ petitions filed under Article 227 of the Constitution of India challenging mutation entries made in the revenue reco...

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High Court of Karnataka Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Interfered With. Court holds that no substantial question of law arises when findings are based on appreciation of evidence and not perverse.

The appellant, Smt. Seetha S. Shetty, filed a second appeal under Section 100 of the Code of Civil Procedure, 1908, against the judgment and decree of...

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Bombay High Court Dismisses Writ Petition Challenging Certificate Under Section 101 of Maharashtra Co-operative Societies Act, 1960 Due to Delay and Laches. Auction proceedings conducted after 8 years of certificate issuance upheld as petitioner failed to challenge earlier orders.

The petitioner filed a Writ Petition under Articles 226 and 227 of the Constitution of India challenging a Certificate issued under Section 101 of the...

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Bombay High Court Allows Petition for Legal Heirship Certificate Without Requiring Death Certificate of Predeceased Mother. Court Holds That Production of Death Certificate of Predeceased Parent Is Not an Invariable Requirement Under Section 2 of Bombay Regulation VIII of 1827.

The petitioner, Vinita Ankit Verma, filed a Miscellaneous Petition under Section 2 of Bombay Regulation VIII of 1827 seeking a Legal Heirship Certific...