24 December 2019
CALCUTTA HIGH COURT UMANATH MOOKHOPADHYA VS NILMONEY SINGH ON 10-09-1880 Equivalent citations: (1881) ILR 6 Cal 429 Author: Morris Bench: Morris, Prinsep JUDGMENT Morris, J. Summarised Judgement: Question Raised: The question that arises is, whether Nilmoney Singh, as creditor of Taranath, has any locus standi? Whether he has such an interest in the estate of the deceased Bamon Dass as gives him a right to apply for revocation of the probate granted of his will? In support of the proposition tha...
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Supreme Court of India YASH VARDHAN MALL VS TEJASH DOSHI on 23-11-2017 C A No.19635-19636 of 2017 S.L.P. (Civil ) Nos.28643-28644 of 2017 Summarised Judgement (Scroll for Complete Judgement) A Will was executed by Smt. Shrutika Doshi on 01.03.2013 by which she appointed her husband, the sole Respondent herein, as the executor and trustee. Her minor daughters were made the beneficiaries. It was mentioned in the Will that in case the Respondent is unable to carry out or act as the sole executor by...
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INTESTATE SUCCESSION INTESTATE SUCCESSION refers to the law of the State providing for the inheritance of property from a person who dies without leaving a will. Thus, to carry out a "intestate succession" simply means to transfer something after the owner has died and in accordance with the State law of intestate succession. Who Gets the Property by Intestate Succession? Generally, heirs are grouped in classes, which are created to determine the order of whom the property will transfer to and t...
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RIGHTS OF WIDOW Rights of Widow Under Hindu Succession The prevailing legislation at the time, however, was a colonial creation, called The Hindu Widow’s Remarriage Act, 1856. According to this legislation, a Hindu widow had to give up any right to property, or maintenance from her dead husband’s property (self-acquired and joint family property), if she married again. As a result, there was a lot of misuse of this law. Plenty of Hindu families denied widows their rights on remarriage, even when...
Read more →21 December 2019
THE INDIAN SUCCESSION ACT, 1925 ACT NO. 39 OF 1925, [30th September, 1925.], An Act to consolidate the law applicable to intestate and testamentary succession 2*; Whereas it is expedient to consolidate the law applicable to intestate and testamentary succession 2*; It is hereby enacted as follows:- 1. Short title. - This Act may be called the Indian Succession Act, 1925 2. Definitions. - In this Act, unless there is anything repugnant in the subject or context, - (a) “administrator” means a pers...
Read more →19 December 2019
CASE LAWS SECTION - 11 Date Court Case Laws Judgment 01-03-2019 ITAT, Mumbai Dy. CIT (E) VS. His Holiness Dr. Syedna Taher Against Revenue 27-06-2018 ITAT, Jaipur M/s Ganga Devi Memorial ... VS. ITO Against Revenue 27-06-2018 ITAT, Banagalore Sri Jnanakshi Educational ... VS. ITO Against Revenue 04-05-2018 ITAT, Delhi Dr. Puran Chand Dharmarth Trust, ... VS. ITO Against Revenue 17-04-2018 Rajasthan High Court CIT VS M/s Mudgal Education Trust Against Revenue 13-12-2017 Supreme Court CIT VS. Raja...
Read more →19 December 2019
LEGAL PRONOUNCEMENTS- STAY OF DEMAND U/S 220 Date Court Case Laws Judgment 14-10-2019 ITAT Bangalore Volvo Group India Pvt. Ltd. VS. DCIT Against Revenue 24-06-2019 Gujarat High Court Shri Dalpatsinh Ukabhai Vasava VS. PCIT Against Revenue 21-02-2019 Madras High Court Mrs. Kannammal VS. ITO Against Revenue 13-02-2019 Madras High Court Jayanthi Seeman VS. Pr. CIT Against Revenue 12-10-2018 Bombay High Court Dimension Data Asia Pacific Pte. Ltd. VS. CIT Against Revenue 28-09-2018 ITAT Mumbai Uber...
Read more →19 December 2019
CASE LAWS - BENAMI PROPERTY Date Court Case Laws 9th May, 2019 Supreme Court Mangathai Ammal (Died) VS Rajeswari & Others 9th April, 2019 Supreme Court Smt. P. Leelavathi (D) by LRS VS V. Shankarnarayana Rao (D) 26th March, 2019 Appellate Tribunal Mumbai Dy. Commissioner of Income Tax vs M/s. Manpreet Estates LLP 19th September, 2018 Delhi High Court Anita Anand VS Gargi Kapur & Ors 13th March, 2018 Delhi High Court Aparna Sharma & Ors VS Sidhartha Sharma & Anr. 1st March, 2017 Bombay High Court...
Read more →17 December 2019
ITAT - MUMBAI KHAR GYMKHANA, MUMBAI VS. CIT DATED : 01/02/2013 Summarised Judgement (Scroll for Complete Judgement) Grounds: The assessee has raised the following grounds in this appeal: i) The learned Chief Commissioner of Income Tax (Appeals) erred in upholding the order of the Assessing Officer in taxing the income of the appellant @ ` 68,45,200/- on the basis that it was not entitled to exemption u/s 11. Facts of the Case The assessee trust is registered as a charitable u/s 12A as well as u/...
Read more →17 December 2019
RAJASTHAN HIGH COURT COMMISSIONER OF INCOME ... VS M/S MUDGAL EDUCATION TRUST ON 17 APRIL, 2018 Summarised Judgement (Scroll for Complete Judgement) By way of these appeals, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeals of the department confirming the order of CIT(A). Counsel for the appellant has framed following questions of law:- Whether on the facts and in the circumstances of the case and in law the Hon'ble ITAT is right...
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