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Supreme Court Dismisses Suit Seeking Declaration of Trust Over Wrestling Ground; Dedication for Promotion of Wrestling Not a Valid Charitable Trust Under Hindu Law. Dominant Purpose of Trust Was to Encourage Wrestling, Not a Religious or Charitable Purpose Recognized Under Hindu Law.

The dispute concerned a groveland in Kanpur with an Akhara (wrestling ground) and structures, which were dedicated by Mani Ram, a wrestler, for the pr...

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Bombay High Court Allows Appeal by Religious Trust in Land Acquisition Compensation Dispute, Enhancing Compensation for Acquired Land. Court Holds That Dedication of Land to a Trust Does Not Affect Entitlement to Market Value Compensation Under the Land Acquisition Act, 1894.

The case involves two appeals arising from a land acquisition proceeding for the Pune Municipal Corporation. The acquired land belonged to Shri Devade...

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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 Pension Benefits to Retired Bank Employee Despite Delay in Deposit of Contribution Amount Under Joint Note Dated 27 April 2010. The court held that the three-day period for deposit was unreasonable and that the petitioner's substantial compliance warranted granting pension.

The petitioner, Ramesh Gajanan Nigudkar, joined the Bank of Baroda as a subordinate staff member on 4 March 1967 and retired after 39 years of unblemi...

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Bombay High Court Dismisses Revenue's Appeal in Dress Designer's Section 80RR Deduction Case. Dress Designer Held to Be an 'Artist' Entitled to Deduction Under Section 80RR of Income Tax Act, 1961 for Design Fees from Foreign Sources.

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal allowing deduction under Section 80...

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High Court of Judicature at Bombay, Aurangabad Bench, Adjudicates Appeal Against Rejection of Public Trust Registration. The Court Examines Whether 'Shri Sheriche Mahadev Mandir' Qualifies as a Public Trust Under Maharashtra Public Trusts Act, 1950, Based on Admissions, Management History, and Will Deed.

The case arose from an attempt to register 'Shri Sheriche Mahadev Mandir' in Jalna as a public trust under the Maharashtra Public Trusts Act, 1950. Th...

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Supreme Court Dismisses Appeal in HR & CE Act Case — Bagyammal Trust Held to be a Specific Endowment. Deed of Settlement dated 4 June 1926 created a public charitable trust for temple purposes, falling under Section 6(19) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959.

The appeal arose from a judgment of the Madras High Court which reversed the trial court's decree in favor of the appellant. The appellant, W. N. Alla...

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High Court of Karnataka Allows Petition of Married Daughter for Dependent Identity Card of Ex-Serviceman Father. Gender-Discriminatory Policy Denying Married Daughter Status While Granting to Married Son Struck Down as Unconstitutional Under Articles 14 and 15.

The petitioner, Priyanka R. Patil, is the second daughter of late Subedar Ramesh Khandappa Police Patil, who died in service due to a mine explosion d...