Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Court Affirms Adopted Son's Rights in Property Dispute; Upholds Validity of Adoption & Gift</h1> <h3>Potharaju Pardhasaradhi Rao Versus Potharaju Srinivasa Sarma And</h3> The court upheld the validity of the adoption of Parthasarathi Rao by Papayamma. It recognized the adopted son's right to claim his adoptive father's ... - Issues Involved:1. Validity of the adoption of Parthasarathi Rao.2. Right of the adopted son to claim the adoptive father's share.3. Effect of alienations made by the sole surviving coparcener.4. Validity of the adoption of Srinivasa Sarma.5. Intention of the donor in the gift deed.Issue-wise Detailed Analysis:1. Validity of the adoption of Parthasarathi Rao:The validity of Parthasarathi Rao's adoption was not challenged in these appeals. The court proceeded on the basis that Parthasarathi Rao was validly adopted by Papayamma.2. Right of the adopted son to claim the adoptive father's share:The appellant argued that since his adoption dates back to the death of his adoptive father, he is entitled to his adoptive father's share of the family estate. The court recognized the principle that an adopted son has a right to get the share of his adoptive father from other coparceners in possession or from one who has acquired it by inheritance. However, the court questioned whether this doctrine extends to cases where the sole surviving coparcener has disposed of the property before the adoption.3. Effect of alienations made by the sole surviving coparcener:The court held that the right of the adopted son should be limited to displacing titles acquired by inheritance and not those acquired by outsiders in other ways. The adoption by a widow of a deceased coparcener would not affect dispositions made by a person holding the estate. The rule that an adoption dates back to the death of the adoptive father does not apply to cases where the last male holder has disposed of the property. The sole surviving coparcener is regarded as the owner of the coparcenary property and can alienate property either for necessity or by way of gift. The adopted son takes the estate subject to the alienations made by the holder for the time being.4. Validity of the adoption of Srinivasa Sarma:The appellant argued that the adoption of Srinivasa Sarma was invalid because Ramayamma's authority to adopt had become extinct due to the existence of a grandson who left a widow as his heir. The court noted that this issue was not raised in the lower courts and was brought up for the first time in an application for permission to raise additional grounds. The court did not allow this petition at this stage.5. Intention of the donor in the gift deed:The court examined whether the gift to Srinivasa Sarma was made dependent on the requisites of a valid adoption or whether it was to a named person despite the expectation that the requirements of a valid adoption were satisfied. The court concluded that the intention of the donor was to confer all her properties on the donee as a named individual irrespective of whether the adoption was legal or not. The court considered the overall provisions of the document and the background of the previous history, noting the strained feelings between the parties and the donor's intention to prevent her daughter and granddaughter from succeeding to her estate.Conclusion:The court confirmed the decrees and judgments of the lower courts, dismissing the appeals with costs. The adopted son, Parthasarathi Rao, could not claim the property that had vested in Ramayamma under the will of her husband. The adoption of Srinivasa Sarma was not invalidated, and the gift to him was upheld as it was intended to be to a named individual irrespective of the validity of the adoption.

        Topics

        ActsIncome Tax
        No Records Found