By: CA Anil K. Jain Chartered Accountant | Economist | Policy Researcher | Author President – Ahimsa Foundation India Email: CAINDIA@HOTMAIL.COM Chapter Synopsis This chapter examines cyber frauds targeting India's digital tax ecosystem, where the digitisation of income tax processes has created new vulnerabilities for criminals. The Permanent Account Number (PAN) and Aadhaar now serve as universa...

Summarised Judgement (Scroll for Complete Judgement) Introduction: The issue which arises for consideration in this group of Appeals is whether the view taken by the learned Single Judge in the case of Harsha Nitin Kokate v. The Saraswat Co-operative Bank Limited and Others is correct. In Harsha Nitin Kokate's case, in paragraphs 24 and 25, it was held thus: In the light of these judgments section...

Summarised Judgement(Scroll for Complete Judgement) Question of Law: The question referred to this larger Bench is one of great importance in respect of the rights of inheritance to females governed by the Marumakkathayam law in Kerala. The question is whether Section 17 of the Hindu Succession Act, 1956 which deals with succession to females continues to be in force and operative notwithstanding...

MADRAS HIGH COURT M. G. MAMTHA VS. THE TAHSILDAR DATED : 06.02.2018 Summarised Judgement (Scroll for Complete Judgement) Facts of the Case: The first petitioner is the mother and the second petitioner is the adopted daughter of the first petitioner and her deceased husband by name Chandrasekar. These petitioners are aggrieved against the order of the respondent in refusing to issue them the Legal...

MADRAS HIGH COURT V. SAMPATHKUMARI VS. M. LAKSHMI AMMAL DATED : 26.10.1961 Summarised Judgement (Scroll for Complete Judgement) Introduction : Three main contentions were urged by him. The first related to the applicability of Section 14(1) of the Hindu Succession Act of 1956 to this case. It consisted of two parts, the first part factual and the other part legal. The factual part consisted in the...

DELHI HIGH COURT ASHOK KUMAR VS. KISHAN KUMAR DATED : 24.08.1982 Summarised Judgement (Scroll for Complete Judgement) Introduction : This suit by two brothers claiming a declaration in respect of immoveable properties and for possession of a part thereof and recovery of damages mesne profits in respect of the use and occupation of a part of it, inter alia, raises an interesting question as to the...