Bombay High Court

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Bombay High Court Allows Revenue Appeal in SAP System Royalty Case — Payments for Use of Computer Software Constitute Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. The court held that payments for use of SAP system and related services are taxable as royalty and fees for technical services, reversing the ITAT order....

The present appeal was filed by the Revenue (Commissioner of Income Tax) challenging an order dated 25th January 2017 passed by the Income Tax Appellate Tribunal (ITAT). The respondent, M/s. Colgate P...

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Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) r/w 13(2) of Prevention of Corruption Act, 1988....

The appellant, Chandrakant Nivrutti Pagar, a Talathi, was convicted by the Special Judge (Anti Corruption), Nashik for offences under Sections 7, 13(1)(d) r/w 13(2) of the Prevention of Corruption Act...

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Bombay High Court Allows Petition Challenging SCEA Directive Excluding Retired Employees from Voter List in Salary Earner's Co-operative Bank Elections. Directive Issued Without Authority Under Maharashtra Co-operative Societies Act, 1960, and Bye-laws Permitting Retired Members to Vote Must Be Respected....

The petitioners, Nashik Zilla Sarkari and Parishad Karmachari Sahakari Bank Ltd. (a salary earner's co-operative bank) and some of its retired employee members, challenged a communication dated 10 Feb...

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Bombay High Court Quashes FIR in Dowry Harassment Case Due to Unreasonable Delay and Lack of Prima Facie Evidence. Allegations of cruelty under Section 498-A IPC found baseless as no demand made during informant's stay with applicants....

The applicants, including husband and in-laws, filed an application under Section 482 of the Criminal Procedure Code, 1973 seeking quashing of FIR No.191/2022 registered at Police Station Sewali, Dist...

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Bombay High Court Acquits Accused in POCSO Case Due to Inconsistent Evidence and Lack of Corroboration. Conviction for Aggravated Penetrative Sexual Assault Under Sections 3, 4, 5, 6 of POCSO Act and Section 376 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt....

The appellant, Raju Suryawanshi, was convicted by the Special Judge under the Protection of Children from Sexual Offences Act (POCSO) and the Indian Penal Code for offences including aggravated penetr...

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Bombay High Court Dismisses Revision Against Conviction for Kidnapping and Outraging Modesty of Mentally Retarded Minor Girl. Evidence of Brother and Father, Corroborated by Medical Reports, Found Sufficient to Sustain Conviction Under Sections 363, 366, 354, 324, 506 read with Section 34 of the Indian Penal Code, 1860....

The case arises from a criminal revision application filed by the accused, Sheikh Babu Sheikh Jalal and Ganesh Raju Jadho, challenging their conviction and sentence by the learned Assistant Sessions J...

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Bombay High Court Upholds Conviction Under Section 304 Part II IPC for Culpable Homicide Not Amounting to Murder. Single Blow on Head with Stick Causing Death After 11 Days - Knowledge of Likely Death Established, No Intention to Kill....

The judgment arises from a criminal appeal and revision against the conviction of the accused under Section 304 Part II of the Indian Penal Code. The prosecution case was that on 11.02.2004, the accus...

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Bombay High Court Upholds CAT Order for Payment of Arrears of Salary to Driver Reinstated After Acquittal in Corruption Case. No Justification for Denying Full Back Wages During Intervening Period of Compulsory Retirement....

The Union of India filed a writ petition challenging the order of the Central Administrative Tribunal (CAT) dated 9 August 2018 in Original Application No. 787/2010, which directed payment of arrears ...

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Bombay High Court Dismisses State's Petition Challenging Absorption of Forest Labourers Under Government Resolution. Failure to Maintain Records Cannot Disentitle Workers from Absorption Under GR Dated 16 October 2012....

The State of Maharashtra, through the Conservator of Forests and Director of Sanjay Gandhi National Park Division, filed a writ petition challenging the judgment and order dated 17 June 2021 of the Ma...

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Bombay High Court Dismisses Writ Petition Challenging Cancellation of Appointments to Non-Statutory Commission. Appointees Held to Serve at Pleasure; No Right to Tenure or Hearing; Change in Policy by New Government Not Arbitrary....

This writ petition under Article 226 of the Constitution of India was filed by three former Chairman/Members of the Maharashtra State Commission for Scheduled Castes and Scheduled Tribes (the Commissi...