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Supreme Court Dismisses Appeal by Accused in Cooperative Society Forgery Case Where Nominee Not a Court Under Section 195 CrPC. Conviction Upheld as No Sanction Required from Registrar since Offences Under Sections 465 and 471 IPC Not Governed by Maharashtra Cooperative Societies Act, 1960.

The appeal arose from a criminal complaint filed under Sections 465 and 471 of the Indian Penal Code alleging forgery of a minutes book of a cooperati...

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Karnataka High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act Due to Lack of Tangible Material and Mere Change of Opinion. Reopening of Assessment After Full Disclosure and Acceptance of Logo Fee as Revenue Expenditure in Previous Years Held Impermissible.

The writ petition was filed by the assessee, a limited company manufacturing kitchen appliances, challenging a notice dated 11.02.2014 issued under Se...

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Karnataka High Court Reserved Order on Petition to Quash Criminal Case Against ACC Directors for Legal Metrology Act Violations. Non-Impleadment of Company and Lack of Inquiry Under Section 202 Cr.P.C. Raised as Key Grounds.

The criminal petition under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) was filed by ACC Limited, a cement manufacturer, and its Man...

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Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...