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Supreme Court Dismisses Appeal in Property Title Dispute Due to Failure to Establish Title and Upholds High Court's Evidence Appreciation. Appeal Maintained Despite Death of Defendant as Legal Representative Was Already on Record Under Order XLI Rule 4 of Code of Civil Procedure, 1908.

The dispute originated from a suit for declaration of title and recovery of possession filed by P. Ishwari Bai (first plaintiff) and her husband Narso...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...