HUF Archives | SCC Times

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether gift received from HUF to any member of HUF is exempt from taxable income? ITAT Explains

Income Tax Appellate Tribunal, Chandigarh (ITAT): The Coram of Sanjay Garg (Judicial Member) and Annapurna Gupta (Accountant Member) examined the issue as

Case Briefs High Courts

Where the residence is a shared household, would it create any embargo upon owner to claim eviction against his daughter-in-law? Read what Del HC says

Delhi High Court: Yogesh Khanna, J., held that right of residence under Section 19 of the Domestic Violence Act is not an

Case Briefs High Courts

Provisions of DV Act cannot be used as a ploy by son, to either claim a right in his father’s property or continue to retain possession of father’s property, on strength of his wife’s right of residence: Del HC

Delhi High Court: Prathiba M. Singh, J. while addressing the matter, expressed that “…in the opinion of this Court, all cases of

Case Briefs High Courts

Del HC | “Surprised” at advocates moving Court for legal opinion, HC dismisses application under S. 151 CPC

Delhi High Court: A Division Bench of Rajiv Sahai Endlaw and Asha Menon, JJ., dismissed an application filed under Section 151 CPC

Case Briefs Supreme Court

If shareholder has substantial interest in the HUF, the payment made to the HUF will be deemed dividend under Section 2(22) of the Income Tax Act, 1961

Supreme Court: Explaining the term ‘dividend’ under Section 2(22)(e) of the Income Tax Act, 1961, the Court said that the said provision