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High Court at Bombay Partly Allows Cinema Owner's Petition Against Entertainment Tax Demand and Penalty — Exemption Does Not Absolve Liability for Tax Collected from Customers, But Penalty Set Aside as Excessive.

The petitioner, Minakshi Chitra Mandir, a cinema hall in Sailu, District Parbhani, was granted exemption from payment of entertainment tax under the M...

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Bombay High Court Quashes Supplementary Charge Sheet Against Petitioner in Corruption Case — Double Jeopardy Barred Under Section 300 CrPC as Petitioner Was Already Acquitted of Same Offence Based on Same Facts.

The petitioner, Sanjay Janardan Dukre, filed a Criminal Writ Petition before the Bombay High Court seeking quashing of a supplementary charge sheet fi...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Supreme Court Dismisses Partition Suit for HUF Properties — Burden of Proof Not Discharged. Plaintiff Failed to Establish Existence of Hindu Undivided Family Between Two Brothers Despite Alleged Joint Business and Property Acquisitions.

The case involves a dispute over properties claimed to be part of a Hindu Undivided Family (HUF). The plaintiff, Bhagwat Sharan, filed a suit for part...

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Bombay High Court Dismisses State Appeal Against Acquittal in Rape Case Due to Inconsistent Evidence and Consent. Alleged Rape of Minor Maid by Employer Fails as Prosecutrix's Testimony Lacks Credibility and Medical Evidence Does Not Support Forcible Intercourse Under Section 376 IPC.

The State of Maharashtra appealed against the acquittal of Prashant Baburao Gawand (respondent/accused) by the IInd Adhoc Addl. Sessions Judge, Raigad...

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Supreme Court Restores Conviction in Murder Case Based on Eyewitness Testimony. High Court's Acquittal Set Aside as Perverse for Doubting Credible Witnesses and Overemphasizing Investigation Lapses Under Sections 302 and 120B IPC.

The Supreme Court of India heard appeals against the judgment of the Allahabad High Court, which had reversed the conviction of three accused under Se...