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Karnataka High Court Dismisses Second Appeals in Partition Suit; Upholds Concurrent Findings That Properties Are Joint Family and Partition Deed Not Binding. Defendants Failed to Prove Self-Acquired Nature of Lands, and Partition Deed Invalid as Mother's Consent Not Obtained for Minors' Shares.

The dispute arose from a suit for partition filed by the widow and children of late Praveen Deshpande against his parents and brothers seeking one-six...

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Bombay High Court Restrains Developers from Constructing Additional Buildings in Multi-Building Scheme Without Flat Owners' Consent Under MOFA. Disclosure of Potential Additional Construction Held Insufficient Where Specific Representations Were Made About FSI Utilisation and Layout.

The dispute centered on a 230-acre development known as the Powai Area Development Scheme (PADS), in which several cooperative housing societies of co...

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High Court of Karnataka Dismisses State's Revision Petitions in Asian Paints VAT Case — Input Tax Credit on Capital Goods Allowed Despite Non-Use in Manufacturing. Section 11(4) of KVAT Act, 2003 does not restrict ITC on capital goods used for generation of electricity for own consumption.

The State of Karnataka filed multiple revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) read with Section 9...

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Bombay High Court Allows Revenue's Appeal in Part on Deduction Under Section 80HHC of Income Tax Act, 1961 — Insurance Claim and Sundry Receipts Held Not Directly Related to Business Profits, Rental Income Treated as Business Income, Retrenchment Compensation Held Revenue Expenditure.

The case pertains to an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (...

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Bombay High Court Allows Second Appeal in Specific Performance Suit, Sets Aside Decree Due to Non-Compliance with Section 16(c) of Specific Relief Act, 1963. Plaintiff Failed to Plead and Prove Readiness and Willingness to Perform Contract.

The case involves a second appeal filed by the defendant (Peeraji) against the judgment and decree of the First Appellate Court which granted specific...

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Bombay High Court Allows Impounding of Unregistered MoU Under Stamp Act in Civil Suit — Trial Court's Rejection Set Aside. Section 33 of Maharashtra Stamp Act Mandates Impounding of Insufficiently Stamped Documents Irrespective of Registration Requirement Under Section 49 of Registration Act.

The petitioners, Yuvraj Developers, a partnership firm, filed a writ petition under Article 227 of the Constitution of India challenging an order date...

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Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...