Search Results for "dissolution of partnership"

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High Court

High Court of Karnataka Dismisses Revision Petition in Partition Suit — Upholds Trial Court's Decree for Partition and Separate Possession. The court held that the trial court's findings on the existence of joint family property and the share of each party were based on proper appreciation of evidence and did not warrant interference under Section 115 of CPC.

5 Dec 2025

The case arises from a civil revision petition filed under Section 115 of the Code of Civil Procedure, 1908 (CPC), against the judgment and decree dat...

Supreme Court

Supreme Court Quashes Deemed Conveyance Order in Maharashtra Ownership Flats Act Case Due to Lack of Jurisdiction Over Third-Party Rights. The competent authority under Section 5A of the Maharashtra Ownership Flats Act, 1963 exceeded its jurisdiction by granting deemed conveyance of property not covered by flat purchase agreements, affecting appellant's rights allotted under a dissolution deed.

21 Apr 2025

The dispute arose from a partnership firm dissolution in 1987, where a larger plot was partitioned between Lalbhai H. Shah (predecessor of respondents...

Supreme Court

Supreme Court Upholds Remand Order in Dispute Over Dissolution of Partnership and Final Decree. Partnership dissolution, settlement of accounts, and profit-sharing dispute resolved through remand for evidentiary re-evaluation.

8 Nov 2024

The Supreme Court disposed of appeals challenging the High Court's remand order concerning the dissolution of the partnership firm Crystal Transport S...

Supreme Court

Supreme Court Allows Revenue's Appeal in Capital Gains Tax Case — Revaluation and Credit to Partners' Capital Accounts Constitutes Transfer Under Section 45(4) of Income Tax Act, 1961. The Court held that revaluation of assets and crediting the surplus to partners' capital accounts in a reconstituted firm amounts to distribution of capital assets, attracting capital gains tax under Section 45(4), and overruled the applicability of Hind Construction Ltd. to post-1988 amendments.

24 Nov 2022

The case involves appeals by the Revenue against the judgment of the Bombay High Court which dismissed the Revenue's appeals and confirmed the ITAT's ...

Supreme Court

Supreme Court Upholds High Court's Rejection of Application Under Order VII Rule 11 CPC in Suit for Damages. Court fees are not payable on a tentative claim at the initial stage when the exact valuation is to be adjudicated later, as per Section 7(i) of the Court Fees Act, 1870 and Order VII Rule 11 CPC.

16 Mar 2022

The dispute arose from a suit filed by the respondent, a retired government officer and advocate, against the State of Punjab and its officers for rec...

Supreme Court

Supreme Court Reinstates Suit Filed by Legal Heirs in Partnership Dispute, Overturning High Court's Rejection of Plaint. The Court held that the plaint disclosed a cause of action under Order VII Rule 11 of the Code of Civil Procedure, 1908, and issues of partnership dissolution and legal heirs' rights under the Indian Partnership Act, 1932, are mixed questions of fact and law to be decided at trial.

21 Sep 2021

The dispute arose from a civil suit filed by the legal heirs of deceased partners of the partnership firm 'Soorajmull Nagarmull', seeking declarations...

Supreme Court

Supreme Court Quashes High Court Order Restraining Arrest in Partnership Dispute Involving Allegations of Forgery and Cheating. High Court's Direction to Not Arrest First Respondent Till Next Hearing Was Set Aside as It Lacked Reasons and Involved Serious Criminal Offenses Under Sections 405, 420, 465, 467, 468, 471 IPC.

31 Aug 2021

The appeal arose from a judgment dated 31 March 2021 of a Single Judge of the High Court of Gujarat. The dispute originated from a partnership deed da...

Supreme Court

Supreme Court Dismisses Appeal in Partnership Dispute, Upholds Dissolution Over Retirement. Court clarifies distinction between retirement of a partner and dissolution of a partnership firm under the Partnership Act, 1932.

26 May 2020

The Supreme Court dismissed the appeals filed by Guru Nanak Industries and Swaran Singh (since deceased, represented by legal representatives) against...

Supreme Court

Supreme Court Quashes Criminal Proceedings in Partnership Property Dispute — Civil Dispute Converted into Criminal Case. The Court held that allegations of theft, assault, and wrongful restraint between partners of a firm are essentially civil in nature and criminal proceedings are an abuse of process of law under Section 482 CrPC.

31 Jan 2020

The Supreme Court allowed the appeal filed by Govind Prasad Kejriwal, the original accused, against the judgment of the Patna High Court which had ref...

Supreme Court

Supreme Court Dismisses Appeal in Partnership Dispute — Decree Against Deceased Partner Not Executable Against Legal Representatives. Partnership Dissolved on Death of Partner Under Section 42(c) of Partnership Act, 1932, and Legal Representatives Not Bound by Decree.

18 Oct 2019

The case arises from a partnership deed dated 14.04.1982 between late Sri Jai Narayan Misra and late Smt. Hashmatunnisa Begum for real estate developm...

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