
Unregistered Transfer Cannot Support Depreciation Claim: Madras HC
The Madras High Court has ruled that unregistered property transfers cannot substantiate depreciation claims under the Income Tax Act.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.

The Madras High Court has ruled that unregistered property transfers cannot substantiate depreciation claims under the Income Tax Act.
The Karnataka High Court has accepted a mediation settlement resolving a long-standing land acquisition dispute, thus promoting the use of alternative dispute resolution mechanisms in such cases.
The Karnataka High Court has responded critically to a claim over police quarters land in Bengaluru, questioning the validity of individual ownership against public property. The ruling emphasizes the importance of safeguarding public assets.
The SAFEMA Appellate Tribunal clarifies that properties of alleged abettors cannot be attached under PBPT Act unless proven to be benami properties.

The ITAT has partially allowed an appeal clarifying that agricultural land retains its classification even when sold to a non-agriculturist.

The Delhi Gymkhana Club has approached the Delhi High Court against a Central government order mandating the vacating of its premises. The case is set to be heard on May 26.

In a key decision, the Calcutta High Court has upheld the transfer of a suit for the recovery of municipal taxes to the commercial division, reinforcing its alignment with statutory provisions.
The Delhi High Court has affirmed that high-purity gold jewelry cannot be confiscated simply due to its purity level. Redemption upon payment of fine and duty is permitted.
The Bombay High Court ruled that a developer cannot delay the conveyance deed to a society over future FSI issues. This decision reinforces the legal obligations of developers towards housing societies.
The Kerala High Court ruled that properties purchased jointly with a spouse do not fall under the Benami Transactions (Prohibition) Act, 1988. The court upheld a mandatory injunction for vacant possession and dismissed a partition suit.
The Calcutta High Court has issued an interim order to stop the demolition of a property housing TMC leader Abhishek Banerjee's MP office.

The Allahabad High Court has preserved the status quo on land previously owned by the Methodist Church threatened with state takeover. This decision affects longstanding educational institutions.