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  Income Tax Act. An assessee cannot be held in default for failure to deduct tax pursuant to a retrospective statutory amendment. The obligation to deduct tax is governed by the law prevailing on the date of payment or credit, as no person can be compelled to perform an impossible obligation retrospectively. Karnataka High Court.

  • 12-August-2026
  • Daksha Legal
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  Limitation Act. A suit for declaration of title is governed by Article 58. A mere adverse, unauthorized, or wrong entry in the cultivator's column of revenue records does not automatically trigger the limitation period. The ‘right to sue first accrues’ only when there is a clear, unequivocal, and explicit threat to infringe the plaintiff's title. Karnataka High Court. 2026 Daksha Legal Kar 992.

  • 12-August-2026
  • Daksha Legal
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  A registered sale deed does not become void merely because the full sale consideration was not paid; the remedy for unpaid consideration is recovery of the balance amount, not cancellation of the sale deed. Supreme Court. 2026 Daksha Legal SC 327.

  • 10-August-2026
  • Daksha Legal
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  Industrial Disputes Act. Failure to obtain approval under Section 33(2)(b) does not obliterate the underlying charges of misconduct or invalidate the prior domestic inquiry. The Labour Court or Industrial Tribunal retains jurisdiction in proceedings under Section 10 or Section 33A to adjudicate the merits of the alleged misconduct and determine the validity of the disciplinary action. Karnataka High Court.

  • 10-August-2026
  • Daksha Legal
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  Submission of Inquest Report does not terminate the proceedings under Section 174 CrPC. The Investigating Officer is legally bound to independently complete the investigation and submit a Final Report before the jurisdictional Judicial Magistrate. Karnataka High Court. 2026 Daksha Legal Kar 963

  • 10-August-2026
  • Daksha Legal
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  Partnership Act. A partnership consisting of only two partners automatically dissolves upon the death of either partner, notwithstanding any clause to the contrary. Legal heirs do not automatically become partners, and induction of a new partner constitutes a fresh partnership. Karnataka High Court. 2026 Daksha Legal Kar 970.

  • 10-August-2026
  • Daksha Legal
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  Negotiable Instruments Act. In exercise of its revisional jurisdiction, the High Court cannot reappreciate evidence as though sitting in appeal and overturn concurrent convictions under Section 138, unless the findings suffer from manifest perversity, patent illegality, or a glaring error. Supreme Court.

  • 08-August-2026
  • Daksha Legal
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  Order XVIII Rule 17 CPC. The court should not allow the provision to become a handy tool for a party to the suit proceedings to prolong the litigation. The provision cannot be invoked on the spacious ground that recalling the witness or reopening the evidence would not prejudice the other side. Supreme Court.

  • 08-August-2026
  • Daksha Legal
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  Stamp duty on an agreement to sell with possession, as if it were a conveyance, is leviable only where possession is delivered pursuant to the agreement. Where the purchaser was already in possession as a tenant and the tenancy was not surrendered, stamp duty equivalent to a conveyance is not payable. Supreme Court.

  • 08-August-2026
  • Daksha Legal
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  Arbitration and Conciliation Act — Section 11(6). A fresh application under Section 11(6) on the same cause of action is barred by Order XXIII Rule 1 CPC if the earlier application was withdrawn without liberty to file afresh. The bar, founded on public policy, applies to proceedings under Section 11. Supreme Court. 2026 Daksha Legal SC 314

  • 10-August-2026
  • Daksha Legal
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  Arbitration and Conciliation Act. A non-signatory to an arbitration agreement can be treated as a ‘’veritable party’’ where his legal relationship, conduct, participation in performance, and obligations form an integral part of a composite transaction and demonstrate an intention to be bound by the arbitration agreement. Supreme Court.

  • 08-August-2026
  • Daksha Legal
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  Precedents. The law declared by a Court will have a retrospective effect if not otherwise stated to be so specifically. Supreme Court.

  • 06-August-2026
  • Daksha Legal