Topic

General Power of Attorney

6 articlesLatest 1 week ago
Order III Rule 2 CPC | Senior Citizens Can Prosecute Suits Through GPA Holders Without Hyper-Technical Rejection: Karnataka HC
Case Law Analysis
|Karnataka High Court

Order III Rule 2 CPC | Senior Citizens Can Prosecute Suits Through GPA Holders Without Hyper-Technical Rejection: Karnataka HC

The Karnataka High Court held that trial courts cannot reject applications under Order III Rule 2 CPC merely on hyper-technical grounds, ensuring senior citizens and vulnerable litigants can prosecute suits through General Power of Attorney holders. This ruling reinforces access to justice by preventing procedural barriers from denying substantive rights in property disputes.

Section 269SS IT Act | Cash Receipt During Property Registration Exempt Under Exception (iv) : ITAT Delhi Deletes Penalty Under Section 271D
Case Law Analysis
|Income Tax Appellate Tribunal

Section 269SS IT Act | Cash Receipt During Property Registration Exempt Under Exception (iv) : ITAT Delhi Deletes Penalty Under Section 271D

ITAT Delhi rules that cash received at the time of property registration does not violate Section 269SS if it falls under Explanation (iv) of the Income Tax Act. The tribunal deleted the penalty under Section 271D, emphasizing the exception for transactions during property sales, offering relief to taxpayers facing similar penalties.