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APPEAL NO. 313 OF 2015

These appeals arose from a common judgment and order dated 31st March 2015 passed by a Single Judge of the Bombay High Court in two proceedings: Suit ...

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High Court of Karnataka Hears Regular Second Appeal Regarding Validity of Will and Alternative Succession Claim; First Appellate Court Omitted Consideration of Alternative Prayer of Inheritance as Brother, Raising Substantial Question of Law Under Section 100 CPC

The dispute centered on agricultural land originally owned by Kalakavva, who died in 1989. The plaintiff claimed as legatee under a registered Will da...

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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 Allows Heirship Certificate Petition, Holds Limitation Act Not Applicable to Heirship Applications Under Bombay Regulation Act, 1827. Heirship Certificate is Formal Recognition of Heirs, Not Subject to Limitation or Physical Capacity Considerations.

The petitioner, Ganpati Vinayak Achwal, aged 85, applied for an heirship certificate under Rule 2 of the Bombay Regulation Act, 1827, in respect of hi...

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Bombay High Court Upholds Capital Gains Treatment for Land Sale by Estate Administrator — Assessee Not a Trader in Land. Surplus from sale of inherited land held as capital gain, not business income, under Income Tax Act, 1961.

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue, challenging the Tribunal's decision th...

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Bombay High Court Delivers Common Judgment in Letters Patent Appeals Against Dismissal of Writ Petitions in Land Lease Resumption Case — Outcome Not Stated in Provided Excerpt

The dispute pertained to a plot of land in Bandra, Mumbai, originally leased by the Secretary of State for India in 1906 to Mrs. E.J. Menesse and othe...

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High Court of Karnataka Dismisses Appeal in Partition Suit — Upholds Trial Court's Decree for Partition and Separate Possession. Will dated 27-05-1985 held not binding on plaintiff as it was not proved to be the last will of the testator.

The present appeal arises from a judgment and decree dated 06-12-2013 passed by the XXVIII Additional City Civil Judge at Mayo Hall Unit, Bangalore, i...