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Supreme Court Allows Assessee's Appeals; Profits from Sale of Gold and Shares Held Capital Receipts Not Taxable as Income. Court Rules Transactions Were Realisation of Investment, Not Adventures in Nature of Trade, and High Court Erred in Treating Tribunal's Finding as Unreviewable Fact.

The appeals arose from references under Section 66(2) of the Income Tax Act, 1922 concerning the assessee, a large landholder, who had inherited subst...

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Supreme Court Affirms Interim Maintenance for Wife and Son in Matrimonial Dispute. Court Frames Guidelines on Maintenance Under Section 125 Cr.P.C. and Other Enactments to Ensure Uniformity and Consistency.

The case arises from an application for interim maintenance filed by the wife and minor son under Section 125 Cr.P.C. The wife left the matrimonial ho...

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High Court of Karnataka Considers Second Appeal Against Decree Granting Declaration and Possession; Operative Part Missing. The appeal challenges the first appellate court's reversal of the trial court's dismissal, but the judgment's conclusion is not provided.

The dispute involves a regular second appeal under Section 100 of the Code of Civil Procedure, 1908, filed by the appellants (original defendants) bef...

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High Court of Bombay at Goa Dismisses Revision Against Rejection of Plaint in Property Dispute — Plaint Discloses Cause of Action and Is Not Barred by Limitation. Order VII Rule 11 CPC Application Fails as Court Must Look Only at Plaint Averments and Not Evidence.

The applicant, Mr. Nilesh Sangodkar, filed a Civil Revision Application under Section 115 of the Civil Procedure Code, 1908, challenging the order dat...

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Article 227 Cannot Override Order VII Rule 11 CPC | Supreme Court Restores Plaint Wrongly Struck Off by High Court (2026 INSC 121)

The Supreme Court held that the High Court erred in striking off the plaint under Article 227 of the Constitution when a specific remedy under Order V...

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High Court of Karnataka Dismisses Appeal in Suit for Permanent Injunction — Concurrent Findings of Fact Not Interfered With. Court holds that findings of fact recorded by courts below based on evidence cannot be disturbed in appeal under Section 96 CPC unless perverse or contrary to material on record.

The case involves a Regular First Appeal filed by the defendants (appellants) against the judgment and decree dated 30.09.2010 passed by the Senior Ci...