Facts : Partition suit - Allegations of fraudulent conduct - High Court declaring preliminary decree to be vitiated by fraud.
Application for intervention - Filed by legal heirs of a defendant - Challenging validity of sale deed and lack of consideration - Alleging impleadment of deceased party after death - Lack of specific information regarding impleadment date.
Application by Asset Recons...
Testamentary matter - Original Will not traceable - Request for copy of Will and probate - Destruction of Records Act, 1917 - Court cannot order investigation into the fate of the Will based on mere guesswork - Relief cannot be granted when the petitioner has not seen the copy of the Will and is unaware of its contents. [Para 23]
Preservation of Will - Obligation of respondents to furnish...
Civil Procedure – Disclosure and Discovery – Commercial Suits – Appellant sought to place additional documents on record under Order VII Rule 14(3) CPC – Commercial Court and High Court dismissed the application – Supreme Court analyzed Order XI Rule 1 applicable to commercial suits, emphasizing the need to disclose all documents in possession at the time of filing &n...
Consumer Protection Act, 1986 - Interpretation of 'complainant' - Multiple consumers filing joint complaint - Whether falls under Section 12(1)(a) or Section 12(1)(b) - Held, the definition of 'complainant' under Section 2(b)(i) of the 1986 Act includes multiple consumers - Joint complaint falls under Section 12(1)(a) - Broad and inclusive interpretation to be given - Plural interp...
Income Tax - Taxability of Dividend Income - Interpretation of Double Taxation Avoidance Agreement (DTAA) between India and Oman - Exemption of dividend income in Oman - Whether dividend income received by the assessee is taxable in India or exempt as per DTAA and Omani Tax Laws - Clarification by Omani Finance Ministry regarding tax exemption - Application of Article 25 of DTAA and Article 8 (bis...
Taxation Law – Disallowance under Section 14A – Appeal against High Court’s order endorsing disallowance of proportionate interest for investments in tax-free bonds and securities – Supreme Court held that proportionate disallowance under Section 14A is not warranted where the assessee has sufficient interest-free funds exceeding the investments – Reiterated that tax-...
Certiorari Jurisdiction - Principles governing the issuance of a writ of certiorari - Examination of the scope and limitations of this jurisdiction - Discussion on the circumstances under which a writ of certiorari can be granted - Emphasis on the high prerogative nature of the writ and the need for a clear case to warrant its issuance. [Para 1, Para 4]
Issue of Applicability of Superannuation ...
Arbitration – Setting Aside of Award – Patent Illegality and Public Policy – The Supreme Court held that the Division Bench of the High Court erred in setting aside the arbitral award. It emphasized that the High Court's intervention was based on reappreciation of evidence, which is impermissible under Section 34 of the Arbitration and Conciliation Act, 1996. The court clarif...
Civil Appeal – Validity of Election Petition – Relief sought for re-counting of votes without seeking the specific reliefs as prescribed by the Rules – Appellant aggrieved by the Division Bench’s decision setting aside Single Bench’s order – Examination of legality and maintainability of the Election Petition under Section 122 and the Rules of 1995. [Para 1]
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Civil Law – Second Appeal – High Court's Jurisdiction – Appeals against High Court's judgment reversing first appellate court’s decree on examining disputed documents – High Court considered substantial question of law on genuineness of sale agreement – Supreme Court upheld High Court's jurisdiction to review facts under Section 103 CPC when findings...