Litigation centred around ‘maintenance’ remains an abrasive subject for litigants. For the courts, it is usually a mixed question of law and facts. However, at times, the issues involve an exercise in statutory interpretation. Recently, the Hon’ble Delhi High Court[1] ruled that a ‘divorced daughter’ cannot claim maintenance from her brother or her mother. The rationale being that a divorced daughter does not qualify as a ‘Dependent’ under Section 21 of the Hindu Adoption and Maintenance Act, 1956 (“HAMA” or the “Act”). The Hon’ble Delhi High Court, in this case, was sitting in appeal over a judgement of the Ld. Judge, Family Court, South-East Saket, New Delhi (“Saket Family Court”), which had dismissed the appellant’s plaint. As the Hon’ble Delhi High Court refused to set aside the judgement of the Saket Family Court, in the process, it clarified the law on maintenance to divorced daughters in India. An overview of the law in respect of maintenance under the HAMA may provide a useful background to the issues involved in this lis.
Continue Reading Can a Divorced Daughter Claim Maintenance from her Family Members under Hindu Adoption and Maintenance Act, 1956?Is it possible to sell any property after registering it as gift deed?
The following article was first published in the Mint newspaper on 12th September, 2023. The same was written by our Private Client team at Cyril Amarchand Mangaldas, who frequently publish their comments and opinions in the Mint. The online version of the article can be found here.
Continue Reading Is it possible to sell any property after registering it as gift deed?Is there a tax-friendly method for dividing my mother’s property?
The following article was first published in the Mint newspaper on 15th August, 2023. The same was written by our Private Client team at Cyril Amarchand Mangaldas, who frequently publish their comments and opinions in the Mint. The online version of the article can be found here.
My father, my sister and I are the sole legal heirs of my mother’s immoveable property situated in Delhi. My father wishes that the said property or realizable value thereof may be shared equally by both the children. What is the suitable, tax-friendly method of achieving this division of property? One simple way could be that my father signs a deed of relinquishment before the mutation of the property. Is there any other alternative method that will be tax efficient and would not entail payment of stamp duty or any other levies?
—Name withheld on request
Continue Reading Is there a tax-friendly method for dividing my mother’s property?Can a married woman set up a HUF with just her parents?
The following article was first published in the Mint newspaper on 08th August, 2023. The same was written by our Private Client team at Cyril Amarchand Mangaldas, who frequently publish their comments and opinions in the Mint. The online version of the article can be found here.
Can a Hindu family, comprising a married woman, her parents and her two very young children form a Hindu undivided family (HUF)?
—Saranya NT
Continue Reading Can a married woman set up a HUF with just her parents?Perspective: Examining the Case for CSR in Kind
Context
Corporate Social Responsibility (“CSR”) has remained a buzzword for multinationals, policy makers, consumers and other stakeholders alike. While every country has a CSR regime, the Indian CSR regime is unique due to its distinctive departure from the voluntary nature, which is one of the core aspects of a CSR framework. India is the only country in the world which has made both, the spending and reporting of CSR obligations mandatory. The new CSR regime notified by the Ministry of Corporate Affairs (“MCA”) on January 22, 2021 brought about a fundamental shift from the erstwhile ‘comply or explain’ regime to a mandatory CSR regime. This includes specific obligations relating to CSR fund disbursement, ‘utilisation’ of disbursed funds, monitoring and evaluation.
Continue Reading Perspective: Examining the Case for CSR in KindSEBI Proposes Key Changes to the AIF Regime
The Securities Exchange Board of India (“SEBI”) has been actively updating the SEBI (Alternative Investment Funds) Regulations, 2012 (“AIF Regulations”) to strengthen the governance mechanism of alternative investment funds (“AIFs”) and bring in more transparency and accountability for market participants. The recent updates seem to be aimed at investor protection and ensuring compliance with the existing array of laws related to AIF Regulations.
Continue Reading SEBI Proposes Key Changes to the AIF RegimeHow to send money to your adult children living abroad
The following article was first published in the Mint newspaper on 30th May, 2023. The same was written by our Private Client team at Cyril Amarchand Mangaldas, who frequently publish their comments and opinions in the Mint. The online version of the article can be found here.
I have a son (17) and daughter (21). My daughter plans to go abroad for two years. I have two queries: i) How much money can I send her in a year, and can it be every month or does it have to be once a year? ii) I have created a private trust for the benefit of my children. Can I send the money through a private trust?
—Name withheld on request
Continue Reading How to send money to your adult children living abroadLiability of Legal Heirs Vis-À-Vis Code of Civil Procedure
INTRODUCTION:
It is trite law that a personal action or claim extinguishes with the death of a person. This principle has been appropriately captured in the common law maxim – “action personalismoritur cum persona”, which is the Latin equivalent for “a personal right of action dies with the person”. The maxim, however, has limited application on cases, such as (i) a defamatory action, (ii) criminal proceedings in lieu of personal injury not amounting to murder, (iii) where the grant of any relief in a suit would be nugatory owing to the death of a party, etc. However, where a judgement debtor dies before fully satisfying a money payment decree, the decree holder can apply to the court that had passed the decree to get the decree executed against the legal representatives and/ or legal heirs of the deceased judgement debtor. Here, the above mentioned common law maxim has no application. In this paper, we will discuss the extent of liability of a legal heir in such a situation where the judgement debtor has expired before the execution of a money decree.
Continue Reading Liability of Legal Heirs Vis-À-Vis Code of Civil ProcedureWhat is a living will and how is it different from a regular will?
The following article was first published in the Mint newspaper on 29th March, 2023. The same was written by our Private Client team at Cyril Amarchand Mangaldas, who frequently publish their comments and opinions in the Mint. The online version of the article can be found here.
What is a living will? Is it any different from a regular will?
—Name withheld on request
A living will is a written legal document that individuals can execute during their lifetime, whereby they can specify whether they shall or shall not be given medical treatment in the future if they become terminally ill. It does not deal with the disposal of any property, either during one’s lifetime or after death. On the other hand, a last will and testament is a formal, legal declaration of the intention of individuals with respect to their property which they desire to be carried into effect after their death—strict formalities apply to its execution and implementation.
Continue Reading What is a living will and how is it different from a regular will?HBO’s Succession: Reel-to-Real life lessons for Indian Family Businesses
“I’m not saying I’d make a better CEO. That’s unsaid.” – Connor Roy
At the time of publication, we are just a few days away from the release of the final season of HBO’s highly acclaimed family business drama, Succession. For many viewers in India, the show’s portrayal of the perils and tribulations of running a family business hits uncomfortably close to home. Many would say this show is an example of art imitating life. Others may see it as a docudrama about their family business. It is a poignant example of what can happen without a clear succession plan, and it packages together many common issues faced by many Indian family businesses – such as an aging founder who is unwilling to cede control or induct his middle aged children, a failure to modernize (as seen in many older media houses that are going through similar existential dilemmas), siblings squabbling for the CEO role, and a founder family & business enthralled in multiple full-blown crises.
Continue Reading HBO’s Succession: Reel-to-Real life lessons for Indian Family Businesses