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High Court of Gujarat Dismisses State Appeal Against Acquittal in Murder and Cruelty Case — Benefit of Doubt Upheld Due to Lack of Credible Evidence. Prosecution Failed to Prove Homicidal Death or Dowry Demand Beyond Reasonable Doubt Under Sections 302 and 498A IPC.

The State of Gujarat filed an appeal under Section 378 of the Code of Criminal Procedure, 1973, against the judgment and order of acquittal dated 23.0...

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NCLAT Dismisses Appeal Against Assignment of Debt by Government Authority in CIRP. Assignment of operational debt by a government authority to a private entity is valid under the IBC, and the assignee becomes an operational creditor with voting rights in the CoC.

The appeal was filed by Ellison Oil Field Services Pvt. Ltd. against an order of the NCLT, Mumbai Bench 1 dated 21.08.2024, which dismissed an applica...

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Bombay High Court Allows Petition of Cooperative Corporation Against Tax Recovery Under Section 206C. Corporation Held Not a 'Seller' as It Was a Second Seller of Forest Produce Purchased from Tribals.

The petitioner, Maharashtra State Cooperative Tribal Development Corporation Ltd., challenged common orders of the Commissioner of Income Tax and Assi...

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Bombay High Court Grants Probate of Will in Testamentary Suit — Execution and Attestation Proved Despite Suspicious Circumstances. Handwriting Expert and Attesting Witness Evidence Accepted to Establish Validity of Will Under Section 63 of Indian Succession Act, 1925.

The suit was filed by Vibhushit Trivedi, the sole surviving executor, seeking probate of the last Will and testament of Chhotalal Karunashankar Trived...

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Bombay High Court Upholds Life Imprisonment for Son Who Killed Mother Over Liquor Money — Attempted Suicide After Repentance Does Not Mitigate Murder Conviction Under Section 302 IPC. Extra-judicial confession and circumstantial evidence sufficient to prove guilt under Section 302 IPC.

The appellant, Rameshwar Dinaji Dhawde, was convicted by the Sessions Judge, Gondia, for the murder of his mother, Motabai, under Section 302 IPC and ...

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Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.

The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...