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Bombay High Court Allows Appeal Against Return of Plaint in Suit for Specific Performance of Land in Delhi. Leave under Clause XII of Letters Patent Granted by High Court Survives Transfer to City Civil Court Under Section 16(d) CPC.

The appellant, Nouveau Exports Pvt. Ltd., filed a suit for specific performance of an agreement for sale dated 20th October 2000 in respect of propert...

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High Court of Karnataka Allows Appeal in Income Tax Case — Assessee Engaged in Manufacture of Air-Conditioning Systems Entitled to Section 80IA Deduction. The process of designing, manufacturing ducting, and installing air-conditioning systems constitutes manufacture under the Income Tax Act, 1961.

The appeal was filed by M/s Koolnest Pvt. Ltd., the assessee, challenging the order of the Income Tax Appellate Tribunal (ITAT) which held that the as...

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Bombay High Court Directs Medical Examination of Dementia Patient in Guardianship Petition Under Parens Patriae Jurisdiction. Son and Daughter Seek Guardian Appointment for Mother; Article 226 Petition Invoked to Protect Vulnerable Person.

This matter involved a petition filed under Article 226 of the Constitution of India invoking the doctrine of parens patriae by petitioners, who are t...

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Supreme Court Hears Appeal on Applicability of Section 92 CPC to Wakf Deed Mixing Family and Charitable Purposes. Suit for Removal of Mutwalli Without Advocate-General's Sanction Raises Question on Scope of Section 92 of Code of Civil Procedure, 1908.

This appeal before the Supreme Court of India arose out of a suit filed by Sugra Bibi, the widow of a deceased joint Mutwalli, seeking the removal of ...

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Supreme Court Allows Donees to Lead Oral Evidence Contradicting Deed of Gift in Insolvency Proceedings Under Section 55 of Presidency-towns Insolvency Act, 1909. Section 92 of Evidence Act Held Inapplicable as Official Assignee Is Not a Representative in Interest of the Insolvent.

This appeal arose from proceedings initiated by the Official Assignee of Bombay under Section 55 of the Presidency-towns Insolvency Act, 1909, to decl...

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Supreme Court Acquits Bidi Factory Manager Under Factories Act, 1948 Due to Lack of Employer Control Over Workers. Sattedars and Their Coolies Held Not to Be 'Workers' Under Section 2(1) as Factory Management Lacked Control and Supervision Over Manner of Work.

The appellants were the manager of a bidi factory operating under contracts with Sattedars, independent contractors who agreed to supply bidis manufac...

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Supreme Court Hears Appeals on Forum for Trial in SEBI Act Cases — Retrospective Application of 2002 and 2014 Amendments Disputed. Court Considers Whether Change from Magistrate to Sessions Court and Subsequent Special Courts Affects Pre‑2002 Offences Still Pending.

This batch of appeals and petitions before the Supreme Court concerned the proper forum for trial of offences under the Securities and Exchange Board ...

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High Court of Madras Considers Interplay of Section 40A(7) and Section 43B for Deduction of Gratuity Provision. The Court Examined Whether Specific Provision Overrides Requirement of Actual Payment, but Final Verdict Not Available in Provided Excerpt.

The case concerned an appeal by the assessee, a manufacturer of specialty chemicals, against the disallowance of a provision for gratuity of Rs.31,24,...

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Madras High Court Quashes Reassessment Notice Under Section 148 Income Tax Act as Time-Barred; Notice Dispatched on 1st April 2021 Beyond Limitation. Reopening Based on Accommodation Entry Information Without Independent Material Held Invalid for AY 2013-14.

The petitioner, a proprietor of a petrol bunk, challenged a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2013...