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Supreme Court Allows Revenue's Appeal, Holds Managing Agents' Group Controlling Over 75% Voting Power Excludes Company from 'Public Interest' Under Section 23A. Partners of Managing Agency Forming a Controlling Group Cannot Be Counted as Public for Purposes of Exemption Under Income-tax Act, 1922.

The dispute arose under the Indian Income-tax Act, 1922, concerning the applicability of Section 23A to a company where the Income-tax Officer sought ...

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High Court of Karnataka Examines Validity of Registration and Summoning Orders in Multiple Cases Under Karnataka Police Act Section 78(3). Petitioner Seeks Quashing of Criminal Proceedings Alleging Procedural Irregularities.

The petitioner approached the High Court under Section 482 of the Code of Criminal Procedure, 1973, seeking to set aside the orders registering crimin...

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Karnataka High Court Decides Regular First Appeal Arising from Dismissal of Suit for Declaration of Property Ownership. Property Originally Allotted to a Swamiji Under Mysore Government Scheme and Later Subject to Litigation Over Inheritance and Alleged Fraud.

The appeal arose from the dismissal of a suit for declaration of ownership of immovable property situated in Bangalore. The original plaintiff, C.R. H...

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High Court Hears Appeal and Cross-Objections Against Dismissal of Declaration Suit. Suit Filed by Brother of Deceased Religious Head for Declaration of Ownership of Property Allotted in 1952, Dismissed by Trial Court.

This Regular First Appeal and cross-objections arise from the judgment and decree dated 9 September 2005 passed by the Principal City Civil and Sessio...

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Bombay High Court Sets Aside Deemed Conveyance Order Under MOFA as Bifurcation Under MCS Act Already Vests Land. Section 17(2) of MCS Act Operates as Automatic Conveyance, Precluding Jurisdiction Under Section 11(3) of MOFA.

The dispute arose from a bifurcation of a co-operative housing society and a subsequent claim for deemed conveyance. The original society, Happy Homes...

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Bombay High Court Examines Validity of Eviction Notices under Slum Act in Slum Rehabilitation Dispute. Petitioners Challenged Eviction Notices Issued under Sections 33 and 38 of Maharashtra Slum Areas Act, 1971, Alleging Lack of Section 3C(1) Declaration.

The matter arose from a writ petition filed under Article 226 of the Constitution of India by Om-Sai Darshan Cooperative Housing Society (Proposed) an...

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High Court Dismisses Application to Quash Process in Section 138 NI Act Case Against Partners of Accused Firm. Complaint's Averments That Partners Were in Charge of and Responsible for Conduct of Business Satisfied Section 141 NI Act, Negating Claim of Vicarious Liability Without Specific Role Pleading.

The case involved an application under Section 482 of the Code of Criminal Procedure, 1973 filed by two partners of a firm, seeking quashment of the o...