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High Court

Bombay High Court Upholds HUF Claim Over Share Income in Partnership Firm — Unilateral Declaration Valid When Supported by HUF Funds and Consistent Assessments. Income from 6% share in B. Mehta & Co. held to belong to HUF headed by M.D. Vora, not individual assessee, based on investment of HUF capital and subsequent consistent treatment in HUF assessments.

12 Jul 2005

The case involved a reference under section 256(1) of the Income Tax Act, 1961, at the instance of the assessee, M. D. Vora. The dispute pertained to ...

High Court

High Court of Karnataka Directs Registration of Partnership Firm Under Section 58 of Indian Partnership Act, 1932 — Mandamus Issued for Consideration of Representation. The court directed the respondents to consider the petitioners' representation for registration of their partnership firm under the Indian Partnership Act, 1932 and the Karnataka Partnership (Regulation of Firms) Rules, 1954, without expressing any opinion on merits.

25 Apr 2026

The petitioners, including M/S Spectrum Space Infra, Dinero Trust, Enas Trust, and SMS Software Private Limited, filed a writ petition under Articles ...

High Court

High Court of Karnataka Upholds Injunction in Trademark Infringement Case — 'Cothagiri' Mark Deceptively Similar to 'Cothas'. Defendant restrained from using mark 'cothagiri' for coffee products as it is phonetically and structurally similar to plaintiff's registered trademark 'Cothas'.

14 Sep 2016

The case involves a trademark infringement dispute between two coffee companies. The appellant, M/s Avighna Coffee Pvt. Ltd., was the defendant in the...

High Court

Bombay High Court Allows Revision in Specific Performance Suit — Unregistered Partnership Firm Barred from Suit Under Section 69 of Indian Partnership Act, 1932. Plaintiff's admission of non-production of registration document leads to rejection of plaint under Order VII Rule 11 CPC.

22 Jun 2017

The petitioners, original defendants in a suit for specific performance of contract, filed a Civil Revision Application under Section 115 CPC challeng...

High Court

NOTICE OF MOTION NO.955 OF 2018

2 May 2019

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High Court

Bombay High Court Allows Impleadment of Partner in Suit by Firm Despite Non-Compliance with Order 30 Rule 4 CPC — No Amendment of Plaint Required for Adding Partner as Co-Plaintiff. Partner of a firm can be added as co-plaintiff without amending plaint as firm is not a separate legal entity.

14 Jan 2010

The appellant, Manohar Kashinath Vyawahare, filed a Letters Patent Appeal against the order of the learned Single Judge dismissing his application for...

High Court

High Court of Karnataka Allows EPF Organisation's Writ Petition for Priority Payment of Provident Fund Dues from Bank Sale Proceeds. Section 11(2) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 creates a first charge over assets of the establishment, overriding the claims of a secured creditor under the SARFAESI Act.

16 Jun 2026

The petitioner, the Regional Provident Fund Commissioner-I, Employees' Provident Fund Organisation, filed a writ petition under Articles 226 and 227 o...

High Court

High Court of Karnataka Upholds Injunction Against Defendant in Trademark Infringement Case — 'Cothagiri' Mark Deceptively Similar to 'Cothas'. Court Restrains Defendant from Using Mark 'Cothagiri' for Coffee Products, Finding Prima Facie Case of Passing Off Under Trade Marks Act, 1999.

14 Sep 2016

The case involves a trademark dispute between M/s. Cothas Coffee Co. (plaintiff/respondent) and M/s. Avighna Coffee Pvt. Ltd. (defendant/appellant). T...

High Court

Karnataka High Court Allows Appeal in Income Tax Case on Capital Gains Liability of Firm on Partner's Retirement. Full Bench resolves conflict under Section 45(4) of Income Tax Act, 1961 regarding liability when retiring partner receives only money for his share without distribution of assets.

16 Sep 2013

The case involves an appeal under Section 260-A of the Income Tax Act, 1961, arising from an order dated 02.03.2006 in ITA No.1295/BANG/2004 for the a...

High Court

Bombay High Court Dismisses Appeal in Partnership Act Suit — Unregistered Firm Cannot Sue for Injunction. Section 69(2)(a) of Indian Partnership Act, 1932 bars suit by unregistered firm for enforcement of rights arising from contract.

20 Apr 2005

The appellants, Abdul Jabar Mohammed Ishaq and another, were the original plaintiffs who filed a suit in the City Civil Court at Bombay against ten de...

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