HC-KAR NC: 2025:KHC:46420-DB RFA No. 180 of 2015 D. In Umabai v. Nilkanth Dhondiba Chavan (Dead) By LRs

Commissioner of Income Tax (TDS) vs. M/s. NAtional Mineral Development Corporation Ltd

In the result, the appeal is partly allowed

…dappa URF Shivappa Hanasi v. Tammanasa and Others, 2003 (10) SCC 390 and Pukhraj D.Jain and Others v. G. Gopalakrishna, 2004 (7) SCC 251. 19. The judgment of this Court in Umabai and Anr. v. Nilkanth Dhondiba Chavan (Dead) by LRs. and Anr., (2005) 6 SCC 243, is almost similar to the case at hand where the plaintiff had filed a suit for specific performance of the agreement to reconvey property. The plea of the plaintiff was that the transaction was one of mortgage and the sale stood redeemed and the plaintiff was discharged from the debt and he was ready to pay the defendant the a…

The Commissioner of Income Tax-II vs. M/s GVK Industries Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax vs. Mr. Mohd. Khasim

The appeal is allowed in the aforegoing terms

Bench: S.SUJATHA,N.K.PATIL

…the contract has to be determined/ascertained from the conduct of the parties.” [Emphasis supplied] - 16 - HC-KAR NC: 2025:KHC:46420-DB RFA No. 180 of 2015 D. In Umabai v. Nilkanth Dhondiba Chavan (Dead) By LRs., (2005) 6 SCC 243, it has been held as under:— “30. It is now well settled that the conduct of the parties, with a view to arrive at a finding as to whether the plaintiff- respondents were all along and still are ready and willing to perform their part of contract as is mandatorily required under Section 16 (c) of the Specific Relief Act must be determi…