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Supreme Court Refers Matter to Larger Bench Regarding Definition of Factory in Context of Software Manufacturing. The court found that the interpretation of manufacturing processes in relation to software requires further examination, leading to a referral to a Larger Bench....

The dispute arose from the closure of a data processing division of a company formed in 1982, which faced declining demand and ultimately ceased operations in 1989. The company terminated the services...

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Supreme Court Sets Aside Bail Order in Murder Conspiracy Case Due to Premature Assessment of Evidence. High Court's Grant of Bail Found Erroneous as it Did Not Allow Prosecution to Present Evidence....

The case involved the State of Maharashtra appealing against the bail granted to the respondent, Ritesh S/o Vasudeo Wanjari, who was arrested for his alleged involvement in the murder of Shubhangi. Th...

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Supreme Court Allows Life Convicts' Writ Petitions for Premature Release Due to Inadequate Government Justification. Review Board's Reasons for Denial Found Irrelevant and Lacking Substance, Mandating Fresh Consideration....

The case involved four life convicts who challenged the State Government's rejection of their applications for premature release under Article 32 of the Constitution. They were convicted under Section...

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Supreme Court Upholds Conviction in Murder Case with Procedural Flaws in Confession. The court found the confessional statement inadmissible due to lack of signature, impacting the case against one accused....

The case involved a heinous murder where the wife, A1, was accused of conspiring with her paramour, A2, and two associates, A3 and A4, to murder her husband, Amar Nath. The prosecution presented a nar...

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Supreme Court Dismisses Appeal Against Prosecution for Dishonour of Cheque Due to Valid Presentation Period. The court affirmed that the six-month period for cheque presentation under Section 138 must be counted from the date on the cheque....

The case involved an appeal against the dismissal of a writ application by the Bombay High Court, which upheld an order of the Sessions Court refusing to interfere with a Chief Judicial Magistrate's o...

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Supreme Court Allows Appeal in Stamp Duty Dispute — Reverses Proceedings Due to Misapplication of Law. The court found that the appeal was not maintainable as the appellant failed to pay the requisite stamp duty before filing the appeal, as mandated by the proviso to Section 47A....

The dispute arose from a civil suit filed by the appellant in 1988 before the Munsif Court in Madanapalle, Andhra Pradesh, seeking enforcement of a sale agreement dated 26.6.1986 for immovable propert...

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Supreme Court Dismisses Appeal in IPC Offences Case — Upholds Conviction for Abetment of Suicide. The court found that the evidence supported the presumption of abetment under Section 113A of the Evidence Act due to established cruelty....

The case involved an appeal against the conviction of the appellants for offences under Sections 306 and 498A of the Indian Penal Code. The appellants were found guilty by the Additional Sessions Judg...

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Supreme Court Refers Software Taxation Issue to Larger Bench for Authoritative Pronouncement. The court recognized the need for clarity on whether software, as intellectual property, constitutes goods under the Andhra Pradesh General Sales Tax Act, 1957....

The dispute arose from the Andhra Pradesh High Court's classification of software for taxation purposes under the Andhra Pradesh General Sales Tax Act, 1957. The High Court distinguished between two c...

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Supreme Court Allows Appeal in Income Tax Act Case — Remands Matter for Fresh Hearing. The court found that the High Court erred in its interpretation of the transfer of property and the applicability of Chapter XX-C of the Income Tax Act, 1961....

The case involved an appeal by the Revenue against a judgment of the Gujarat High Court concerning a writ petition filed by the first respondent regarding the pre-emptive purchase of immovable propert...

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Supreme Court Upholds State's Authority to Levy Entertainment Tax on Drive-in Theatre Admissions — Validates Legislative Competence....

The dispute arose from the State of Karnataka's attempt to levy an entertainment tax on admissions to a Drive-in Theatre, which was challenged by the proprietor of the theatre. The Karnataka High Cour...