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Introduction In a landmark judgment impacting the transfer and inheritance of tenancy rights, the Bombay High Court held that tenancy rights cannot be bequeathed through a will if such transfer breaches the contractual terms between a tenant and landlord. Justice Gauri Godse delivered this ruling, emphasizing that permitting such bequests would effectively allow tenancy rights to be transferred to strangers, contrary to the intent and terms of tenancy agreements. Background of the Case The case involved a 2,000-square-foot flat and garage located in the Queen’s Court Building , near Oval Maidan, Churchgate, Mumbai . The property was owned by the Life Insurance Corporation of India (LIC) and leased to Dr. Darasahah Bharucha on May 19, 1986 . After the death of Dr. Bharucha’s wife, Tehmina, the tenancy was transferred to him. Following Dr. Bharucha’s death on September 11, 1994 , his niece Nilofer Marshall , the daughter of his cousin, continued to occupy the flat. Marshall cl...

When Non-Resident Indians (NRIs) sell property in India, they are liable to pay capital gains tax under Indian law. However, taxation doesn’t end there — the gains may also be subject to tax in their country of residence such as the United States, the United Kingdom, or Singapore . This makes it essential to understand how Indian tax law, international tax treaties (DTAAs), and constitutional safeguards work together. 1. Statutory Framework Governing Property Sale and Capital Gains a. Income Tax Act, 1961 The taxation of property sale by NRIs in India is primarily governed by the Income Tax Act, 1961 . Section 45 : Imposes tax on capital gains arising from the transfer of a capital asset. Section 48 : Provides for indexation of the cost of acquisition to adjust for inflation. Section 195 : Mandates Tax Deducted at Source (TDS) on payments made to NRIs for property transactions. Section 90 : Grants relief from double taxation through the Double Taxation Avoidance ...

Case Background: Pratibha Tower and Its Controversial History Pratibha Tower was originally a 36-storey luxury residential project in Breach Candy, Mumbai, launched in 1984. It later became the center of a major real estate fraud scandal when authorities found that the developer had overstated the plot area to gain unauthorized Floor Space Index (FSI) benefits. This resulted in illegal additional construction and regulatory intervention. Among the early apartment purchasers were well-known personalities, including Lata Mangeshkar and Asha Bhosale , highlighting the project’s high-profile nature. Litigation Timeline and Demolition 1989 – BMC ordered demolition of the top eight floors . 2019 – The remaining structure was demolished after the cooperative society resolved to redevelop the land. 2022 – Society selected Crest Residency Pvt Ltd (JV: RA Enterprises + Crest Venture) as the new developer. June 2025 – Society member Devyani Gulabsi filed a suit challe...

The Supreme Court of India has delivered a landmark judgment settling a long-standing ambiguity in property law concerning minors’ rights over property sales executed by their guardians without prior court approval. The decision, pronounced by a bench comprising Justice Pankaj Mithal and Justice PB Varale , establishes that minors, upon attaining majority, are not required to move the court to cancel such transactions — repudiation through their actions or conduct is sufficient under the Hindu Minority and Guardianship Act, 1956 . Case Background: The Dispute Over Two Plots in Karnataka The judgment arose from an appeal filed by KS Shivappa , who purchased two adjoining plots in Davanagere, Karnataka, from two brothers after they attained majority. These plots were originally purchased in 1971 by their father and natural guardian, Rudrappa , in the names of his minor sons. Soon after, Rudrappa sold both plots without obtaining the mandatory court permission required under Section 8(...

Supreme Court Dismisses Appeal in the Dispute Over Trust Property of Kamakala Kameshwarar Temple On September 13, 2024 , the Supreme Court of India dismissed the civil appeal in Civil Appeal No. 8374 of 2024 , involving the dispute over the ownership and title of a trust property related to the Kamakala Kameshwarar Temple . The appeal, filed by Sri Siddaraja Manicka Prabhu Temple , challenged the judgment passed by the Madras High Court on October 26, 2017 , which had upheld the decision that the disputed property was trust property and not under the absolute ownership of the appellant. Background of the Case The case revolves around the ownership of an immovable property adjacent to the Kamakala Kameshwarar Temple (referred to as the "suit property"). This property, along with the temple, was originally owned by Rai Raja Eswardoss Diawanth Bahadur , whose son and grandson, T. Lakshmidoss and T. Venkataprasad , were declared insolvents by the Madras High Court in 1914 . A...

Government to Introduce Waqf Amendment Bill in  Lok Sabha on Thursday The BJP-led government is set to introduce the Waqf (Amendment) Bill, 2024 in the Lok Sabha on Thursday. This bill aims to amend the Waqf Act, 1995, addressing key issues related to State Waqf Boards, property registration, and encroachments. The introduction is accompanied by the withdrawal of two previous legislative measures: the Waqf Properties (Eviction of Unauthorised Occupants) Bill, 2014, and the Mussalman Wakf Act, 1923.  Withdrawal of Previous Bills Waqf Properties (Eviction of Unauthorised Occupants) Bill, 2014 Originally introduced in February 2014 by the Congress-led UPA government, this bill aimed to address the issue of unauthorized occupants of waqf properties. The decision to withdraw it comes in light of the new amendment bill, which seeks to handle these concerns more effectively through updated provisions and administrative measures. Mussalman Wakf Act, 1923    The Mussalman Wak...