1 August 2026
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 universal keys to tax infrastructure, making them prime targets for identity theft and financial fraud. The...
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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 109A of the Companies Act is required to be interpreted with regard to the vesting of the shares of...
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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 the commencement of the Kerala Joint Hindu Family System (Abolition) Act, 1975 (hereinafter referred...
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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 Heirship Certificate in pursuant to the death of the said Chandrasekar only on the reason that the s...
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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 argument that the possession of the estate by the 2nd defendant amounted to alienation of the prope...
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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 circumstances in which and the conditions on which a limited estate, held by a Hindu widow, may matu...
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SUPREME COURT OF INDIA MUNINANJAPPA & ORS VS. R. MANUAL & ANR DATED : 11.04.2001 Summarised Judgement (Scroll for Complete Judgement) Introduction : This appeal also raises similar question of the interpretation of a Will and consequently the right of a widow of a benefactor under the Will. The questions raised are : (a) Whether the right given to Guruswamy, the benefactor under the Will dated 1st June, 1942 was a limited right. (b) If Guruswamy had a limited right, whether his widow Sevamma cou...
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BOMBAY HIGH COURT TULSABAI W/O NARAYANRAO ... VS. SAKHARAM BHANU CHAVAN & ORS. DATED : 25.11.2005 Summarised Judgement (Scroll for Complete Judgement) Introduction : 1. This Letters Patent Appeal involves two important questions, one regarding the applicability of Section 14(1) and (2) of the Hindu Succession Act, 1956 and the other about interpretation of a document called Tamliknama. 2. The facts giving rise to the controversy in question are narrated as under. The appellant is the legal heir...
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ITAT - HYDERABAD ASSISTANT COMMISSIONER OF ... VS TRUSTEES OF PRINCE MOAZAM JAH ... ON 28 NOVEMBER, 1994 Summarised Judgement (Scroll for Complete Judgement) Introduction: These eleven appeals by the Revenue are against the order of the Commissioner of Wealth-tax (Appeals) for assessment years 1978-79 to 1988-89. For the sake of convenience, they are being disposed of by this common order. The common question in all these appeals concerns the assessment made under Section 21(4) of the W.T. Act....
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KARNATAKA HIGH COURT JOSEPH VARGHESE CHEERAN VS. SMT. ROSY KURIAN KANNAIKAL DATED : 27.09.1999 Summarised Judgement (Scroll for Complete Judgement) Introduction : This appeal has been filed under Section 19(1) of the Family Courts Act, 1984 (in short "the Act") against the judgment and decree dated 5th December, 1998 passed by the Family Court, Bangalore, in M.C. No. 648 of 1994 dissolving the marriage between the contesting parties under the provisions of the Indian Divorce Act, 1869 (in short,...
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