Civil Law - Partition Suit – Share Apportionment – Preliminary Decree Modified in Part – Trial Court passed preliminary decree dividing properties A, B, and C into specific shares among the plaintiff and legal heirs of two deceased members of the family – Appellants (wife and minor son of predeceased son) contended misallocation in A schedule shares – Held: Trial Cour...
Civil Writ – PIL - Public Infrastructure – Disruption Due to Highway Widening – Incomplete Work – Litigation Delayed Civic Amenities - Petitioners, residents of Byadgi Town, sought directions for restoring roads, drainage, sewerage and potable water disrupted during the construction of State National Highway No.136 – Held: Road and civic work were interrupted due to q...
Income Tax Law - Cloud Computing Services – Taxability under DTAA – No Royalty or FIS – Exemption Upheld – The Assessee, a US-based cloud service provider, was held not liable to tax in India on payments received from Indian customers – The Tribunal found, and the High Court affirmed, that such payments were for standard automated cloud computing services that did not...
Civil Writ - Employment Law - Assistant Teacher Recruitment – Judicial Review of Answer Key – Limited Scope – Petitions Dismissed – Petitioners alleged erroneous evaluation and incorrect answers in ATRE-2018 and sought rectification – Held: Judicial review in academic matters is restricted to rare and exceptional cases with demonstrable, patent error – Courts mu...
Taxation Law - Income Tax Act – Deductions under Chapter VI-A – Interpretation of Section 80-IA(9) – Clarified Scope of Restriction – Section 80-IA(9) restricts allowance of deduction under other provisions to the extent profits are already claimed under Section 80-IA – Held: The Section does not bar computation of deductions under other sections; rather, it limits th...
Civil Law – Partition Suit – Rejection of Plaint – Plaintiffs (mother and son) filed a suit for partition, possession, declaration, injunction, and accounting in respect of properties allegedly purchased from joint family funds – Defendant No.2 (Shaifali Gupta) and Defendant No.5 (subsequent purchaser) filed applications under Order VII Rule 11 CPC for rejection of plaint a...
Land Revenue – Appointment of Lambardar – Comparative Merits –
Appointment of Lakhvir Singh as Lambardar by the Collector was set aside by the Financial Commissioner, citing higher landholding and experience of another candidate. High Court emphasized respect for the Collector's choice, provided two views are possible, and there is no illegality or perversity [Paras 1-13]....
Child Custody – Welfare of Minor Child – Custody Granted to Mother - The appellant challenged the Family Court's order granting custody of a four-year-old minor girl to the mother under Section 6(a) of the Hindu Minority and Guardianship Act, 1956 – The Court reaffirmed the settled principle that custody of a minor child under five years should ordinarily be with the mother u...
Motor Accident Claim – Compensation Assessment – Evidentiary Weight of Salary Certificate – Income Restored - The High Court reduced the compensation by reassessing the deceased's monthly income at ₹15,000 despite a salary certificate (Exh. 5) produced by the claimants evidencing ₹35,000 – The Supreme Court held the salary certificate to be uncontroverted and thus b...
Service Law – Recruitment by Transfer – Eligibility and Probation Requirement – Review Dismissed – Petitioners sought review of a common judgment holding that only candidates with declared probation were eligible for appointment by transfer to the post of Assistant Professor – Petitioners argued that both Health Services and Medical Education Departments constituted f...