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Bombay High Court Dismisses Revenue's Appeal in Income Tax Exemption Case. Assessee Held Eligible for Exemption Under Section 10(20A) as Development Authority and Business Commenced in Relevant Year.

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal dated ...

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Supreme Court Allows Appeal of Director Convicted for Electricity Theft — Acquittal Restored Due to Lack of Evidence of Personal Involvement. Vicarious liability under Sections 39 and 44 of Indian Electricity Act, 1910 cannot be imposed without proof of direct participation or knowledge of tampering.

The appellant, Mahaveer, was a director of M/s Rushi Steels and Alloys Pvt. Ltd., a company in Jalana, Maharashtra. The Maharashtra State Electricity ...

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High Court of Karnataka Evaluates State Appeal Against Acquittal of 17 Accused in Murder and Conspiracy Case. Trial Court Acquitted Accused of Charges Under Sections 143, 147, 148, 323, 324, 302, 201, 114 r/w 149 IPC Citing Insufficient Evidence.

The case arose from the alleged murder of Madhusudan Reddy on 27.05.2010 in Chitradurga. The prosecution claimed that due to previous enmity, 17 accus...

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Supreme Court Allows Appeal in Possession Suit — Arbitration Award Not Binding on Third Party Purchaser. The Court held that an arbitration award does not operate as res judicata against a party who was not a party to the arbitration and who purchased the property in a court auction.

The appellants (plaintiffs) filed a suit for possession and mesne profits in respect of a three-storey commercial-cum-residential building situated at...

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Supreme Court Allows Appointment of Arbitrator in Government Contract Dispute Despite Non-Exhaustion of Pre-Arbitration Procedure. Party Autonomy and Minimal Judicial Intervention Upheld Under Section 11 of the Arbitration and Conciliation Act, 1996.

The appellant, Hindustan Construction Company Ltd., was awarded a contract by the respondent, Bihar Rajya Pul Nirman Nigam Ltd. (BRPNNL), on 04.03.201...

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Supreme Court Interprets Scope of 'Child' under POCSO Act in Appeal Concerning Mentally Challenged Victim. Mental Age of Adult with Cerebral Palsy Considered for Applicability of Special Procedures under Protection of Children from Sexual Offences Act, 2012.

The case concerned a criminal appeal by the prosecutrix, a 38-year-old woman suffering from cerebral palsy (R. Hemiparesis), through her mother. An FI...

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Supreme Court Upholds Dismissal of Employee in Tender Tampering Case — Reinstatement Set Aside. The Court held that in cases of serious misconduct like tampering with tender documents, the punishment of dismissal is proportionate and interference by the High Court under Article 226 is unwarranted.

The present appeal arises from a judgment of the Patna High Court which set aside the dismissal of the respondent, Ajit Kumar Singh, an employee of th...