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Supreme Court Dismisses Civil Appeal in Property Dispute Involving Settlement Deeds and Limitation. Vested Interest Under Transfer of Property Act, 1882, Section 19 Upheld, with Suit Not Barred by Limitation Under Limitation Act, 1963, Article 65.

The dispute originated from a series of settlement deeds executed in 1947 and 1952 by Thayammal, involving property rights granted to her sons and dau...

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Bombay High Court Allows Second Appeal in Eviction Suit — Tenant's Subletting Without Consent Justifies Decree for Possession. Lease Deed Clause Prohibiting Subletting and Assignment Without Landlord's Written Consent Enforced; Tenant's Alleged Partnership with Landlord's Son Not Proven.

The case involves a second appeal filed by the defendants/appellants against a judgment and decree dated 21.3.2000 passed by the Additional District J...

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Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...

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Bombay High Court Quashes Reopening Notice Under Section 148 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion on Exemption Under Section 10(38) of Income Tax Act, 1961 is Invalid.

The Petitioner, General Insurance Corporation of India, a public sector general insurance company, filed a return of income for Assessment Year 2006-0...

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Supreme Court Upholds Revenue Authorities' Search and Seizure Under Section 132 of Income-tax Act, 1961. Bona Fide Exercise of Power Not Vitiated by Mere Irregularities or Error in Seizing Some Irrelevant Documents.

The case arose from search and seizure operations conducted under Section 132 of the Income-tax Act, 1961 at the premises of M/s. Seth Brothers, who c...

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Supreme Court Allows State Appeal Against Review of Concurrent Findings in Forest Land Dispute Under Andhra Pradesh Forest Act, 1967. High Court Exceeded Review Jurisdiction by Re-appreciating Evidence and Setting Aside Concurrent Findings of Fact.

The Supreme Court allowed the appeal filed by the State of Telangana against the judgment of the High Court of Judicature at Hyderabad, which had revi...