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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Gift of Shares Without Consideration — Gift Does Not Constitute Income Escape Under the Act.

The petitioner, M/s. Jai Trust, a trust incorporated under the Indian Trust Act, 1882, challenged the legality and validity of a notice dated 12 March...

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Bombay High Court Quashes Charity Commissioner's Order Allowing Intervention in Trust's Section 36 Application. Right to be Heard Under Maharashtra Public Trust Act, 1951 Limited to Persons with Direct Interest in Trust Property.

The petitioner, Shree Khambhati Modh Vanik Samaj, is a public charitable trust registered under the Maharashtra Public Trust Act, 1950. It owns a prop...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Gift of Property by Company to Director's Husband Held Not to be Income, as Assessee's Objections Were Not Properly Considered.

The petitioner, Bakhtawar Construction Co. Pvt. Ltd., a closely held company, challenged a notice dated 30 March 2013 issued under Section 148 of the ...

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Bombay High Court Dismisses Petition Challenging Cancellation of Gift Deeds Under Senior Citizens Act, 2007. Gift Deeds Executed by Mother in Favor of Younger Son and Daughter-in-Law Declared Null and Void Due to Lack of Free Consent and Failure to Provide Maintenance.

The case involves a petition filed by Ashwin Bharat Khater and his wife Ruchi Ashwin Khater (petitioners) challenging an order dated 12 April 2022 pas...

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Bombay High Court Upholds Divorce Decree on Ground of Cruelty in Hindu Marriage Act Case. Husband's Appeal Dismissed as Court Finds Sufficient Evidence of Mental Cruelty and Failure to Return Streedhan.

The case involves an appeal by the husband against a Family Court decree dissolving his marriage on the ground of cruelty under Section 13(1)(ia) of t...

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Supreme Court Quashes FIR in Dowry Harassment and Criminal Breach of Trust Case Due to Limitation and Lack of Entrustment. Complaint Filed Beyond Three-Year Limitation Period for Section 498A IPC and No Evidence of Entrustment of Stridhan to Husband Under Section 406 IPC.

The Supreme Court dealt with two appeals arising from a matrimonial dispute. The complainant wife married the husband on 28 July 2007 and they lived t...

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Supreme Court Upholds Right of Pre-Adoption Sons to Inherit from Adopted Father in Hindu Succession Case. Sons born before adoption remain heirs of their natural father and are entitled to inherit his estate under Section 8 of the Hindu Succession Act, 1956.

The present appeals arose from a dispute over the inheritance of property left by Laxman, who was given in adoption to Saraswati on 2 November 1935. A...

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Supreme Court Dismisses Appeal in HR & CE Act Case — Bagyammal Trust Held to be a Specific Endowment. Deed of Settlement dated 4 June 1926 created a public charitable trust for temple purposes, falling under Section 6(19) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959.

The appeal arose from a judgment of the Madras High Court which reversed the trial court's decree in favor of the appellant. The appellant, W. N. Alla...