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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Upholds Validity of Relinquishment Deed Executed by Karta in Joint Hindu Family Property Case. Relinquishment deed executed by eldest male member as Karta is valid and binding on minor coparceners, and suit for declaration filed beyond limitation period is barred.

The present appeal arises from a suit filed in 1994 by four younger sons of late M.C. Rudrappa seeking a declaration that a relinquishment deed dated ...

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Bombay High Court Acquits Accused in POCSO Case Due to Inconsistent Evidence and Failure to Prove Age of Victim. Conviction under Sections 363, 377, 323 IPC and Section 4 POCSO Act set aside as prosecution failed to establish victim's minority and guilt beyond reasonable doubt.

The appellant, Pankaj Dadarao Ambadkar, was convicted by the learned Additional Sessions Judge-1 & Special Judge, Achalpur in Special (POCSO) Case No....

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Bombay High Court Acquits Accused in Kidnapping Case Due to Inconsistent Testimony of Prosecutrix. Voluntary Accompaniment by Minor Girl Fails to Establish Enticement Under Section 363 IPC.

The appellant, Hemraj s/o Sampatrao Bhoyar, was convicted by the 6th Additional Sessions Judge, Nagpur in Sessions Trial No. 163/1997 for the offence ...

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Bombay High Court Upholds Will in Property Dispute, Dismisses Claims of Undue Influence and Lack of Testamentary Capacity. The court held that the propounder of a will must prove its execution and attestation, and once that is done, the onus shifts to those alleging undue influence or fraud.

The case involves a dispute over a property known as 'Sullachi Nhat' in Calangute, Goa, originally owned by Joao Francisco Lobo and his wife Joanita L...