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Bombay High Court Allows Writ Petition of Tendu Leaves Contractors Association for Exemption from TCS under Section 206C(1A) of Income Tax Act, 1961. Contractors engaged in trading of forest produce are not liable to tax collection at source as they are not 'buyers' under the provision.

The petitioner, Gondia Beedi Leaves Contractors Association, representing contractors of Tendu leaves (a forest produce), filed a writ petition before...

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Bombay High Court Examines Appeals Against Conviction Under Sections 302, 307, 325, 324, 452 r/w 149 of IPC in a Village Faction Murder Case; Holds That Evidence of Interested Witnesses Cannot Be Mechanically Rejected and Must Be Evaluated Cautiously

The appeals arose from a judgment dated September 24, 2009, passed by the Sessions Judge, Gadchiroli, in Sessions Case No. 109 of 2003, convicting 13 ...

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Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...

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Supreme Court Adjudicates Batch of Appeals Involving Transit Fee Levied by Uttar Pradesh, Uttarakhand and Madhya Pradesh Under Indian Forest Act, 1927. Appeals Arise from Differing High Court Decisions on Validity of Transit Rules Framed Under Section 41.

The Supreme Court addressed a batch of cases concerning the levy of transit fee on forest produce. The matter involved three States: Uttar Pradesh, Ut...

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Supreme Court Dismisses Timber Buyer's Claim for Uncut Logs After Vesting of Jagir. Property in Standing Timber Did Not Pass Before Severance Under Sale of Goods Act, 1930 Sections 18 and 21; Vesting Under Madhya Pradesh Abolition of Proprietary Rights Act, 1950 Extinguished Right to Cut Trees.

The dispute arose from a timber sale contract executed on August 5, 1949 between Thakur Randhirshah, Jagirdar of Sonpur Jagir, and Ram Narain Mahto, a...

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Bombay High Court Allows Petition Challenging Market Fee on Copra as Not Notified Agricultural Produce Under APMC Act. Explanation to Rule 32(1) of Goa APMC Rules Held Ultra Vires as Copra Not in Schedule to Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963.

The petitioners, Marico Industries Ltd. and Jude Linhares, filed a writ petition before the Bombay High Court at Goa challenging the demand for market...

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Bombay High Court Dismisses Appeal Against Conviction for Attempt to Murder Under Section 307 IPC; Upholds Ten-Year Rigorous Imprisonment. Court Holds That Axe Blows to Vital Facial Region Constitute Murderous Assault and Presume Knowledge of Likely Death, Even if Victim Survives.

The appeal arose from a conviction under Section 307 of the Indian Penal Code for attempt to murder. The appellant was the eldest son of the complaina...