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Supreme Court Dismisses Revenue's Appeal in Income Tax Matter — Assessee Entitled to Section 25(4) Benefit. Business Was Carried on at Commencement of Amendment Act 7 of 1939, as Determined from Partnership Deed and Interpretation of Commencement Under General Clauses Act.

The dispute arose under the Indian Income Tax Act, 1922, concerning the entitlement of the assessee firm to exemption under section 25(4) for the asse...

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WRIT PETITION (CIVIL) NO. 943 OF 2021

The Supreme Court of India, in a combined proceeding, dealt with a batch of writ petitions, special leave petitions, and contempt petitions invoking A...

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Bombay High Court Dismisses Second Appeal in Specific Performance Suit — Concurrent Findings of Readiness and Willingness Upheld. Agreement to Sell for Rs. 1,10,000 with Rs. 1,000 Earnest Money; Plaintiff Proved Continuous Readiness and Willingness to Perform.

The case involves a suit for specific performance of an agreement to sell agricultural land. The plaintiffs (respondents) entered into an agreement wi...

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High Court of Karnataka Allows Daughter's Partition Appeal Against Brother and Mother, Holding Father's Properties as Self-Acquired and Not Ancestral. Daughter Entitled to Equal Share Under Section 8 of Hindu Succession Act, 1956 as Will Not Proved.

The appellant, M. Shobha, filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, challenging the judgment and decree date...

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Bombay High Court Dismisses Suit Challenging Income Tax Order for Lack of Jurisdiction Under Section 269UN of Income Tax Act, 1961. Jurisdiction of Civil Court Barred as Appropriate Authority's Order Under Chapter XXC Is Final and Conclusive.

The plaintiff, Sasmita Investments Ltd., filed a suit in the Bombay High Court challenging an order passed by the Appropriate Authority under Chapter ...

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High Court of Karnataka Dismisses Revision Petition as Not Maintainable Against Interim Maintenance Order Under Section 125(2) Cr.P.C. — Interim Order Under Section 125(2) Cr.P.C. Is Interlocutory and Not Subject to Revision Under Section 19(4) of Family Court Act.

The revision petition was filed by the wife and minor child against an order dated 24.07.2020 passed by the IV Additional Principal Family Judge, Mysu...

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Bombay High Court Allows Landlords' Petition in Rent Control Case — Reverses Appellate Order Dismissing Eviction Suit. Landlords' Bonafide Need for Demolition and Reconstruction Established Under Section 13(1)(hhh) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947.

The petitioners, who are the landlords of the suit premises, filed a writ petition challenging the judgment and order of the District Judge, Solapur, ...

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Bombay High Court Dismisses Petitioners' Challenge to Mutation Entry Based on Will in Land Revenue Case — Civil Court Decree Binding on Revenue Authorities. Mutation Entry Does Not Confer Title and Writ Jurisdiction Under Article 227 Cannot Be Used to Reappreciate Evidence.

The petitioners, Amrutrao Shankarrao Deshmukh and Dhananjay Amrutrao Deshmukh, filed a writ petition under Article 227 of the Constitution of India ch...