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Bombay High Court Upholds Capital Gains Treatment for Land Sale by Estate Administrator — Assessee Not a Trader in Land. Surplus from sale of inherited land held as capital gain, not business income, under Income Tax Act, 1961.

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue, challenging the Tribunal's decision th...

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High Court of Bombay Enhances Compensation for 100% Disabled Claimant in Motor Accident Case — Traumatic Paraplegia Victim Awarded Enhanced Compensation with Interest. Claimant's permanent disablement due to road accident led to enhancement of compensation under Section 166 of Motor Vehicles Act, 1988.

The judgment arises from two appeals against the award of the Motor Accident Claims Tribunal, Mumbai, in Claim Application No.164 of 2005. The claiman...

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Bombay High Court Grants Anticipatory Bail to Accused in SC/ST Atrocity Case — Prima Facie Case Not Made Out. FIR under Sections 3(1)(3) and 3(1)(s) of SC/ST Act fails to disclose essential ingredients, hence bar under Section 18 not attracted.

The judgment pertains to two criminal appeals filed by the original accused in Crime No.03 of 2020 registered with Mahur Police Station, District Nand...

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Bombay High Court Dismisses Appeal of Convict in Rape of Minor Case — Victim's Testimony Found Credible. Conviction under Section 376(2)(i) IPC and Section 6 POCSO Act upheld as medical evidence and prompt FIR corroborate victim's account.

The appellant, Ganesh Laxman Madne, was convicted by the Special Judge and Additional Sessions Judge, Yavatmal, in Special Case No.44/2015 for offence...

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High Court of Karnataka Acquits Accused in POCSO and Rape Case Due to Inconsistent Testimony and Lack of Corroboration. Conviction under Section 376(2) IPC and Section 6 POCSO Act set aside as prosecutrix's evidence was unreliable and medical evidence did not support the allegations.

The appellant, Narayana Swamy, was convicted by the II Additional District and Sessions Judge, Chikkaballapura (sitting at Chintamani) in Spl.S.C.No.3...

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Supreme Court Upholds Acquittal of Accused in Triple Murder and Robbery Case — Circumstantial Evidence Found Insufficient to Sustain Conviction. Last Seen Circumstance and Recovery of Stolen Articles Fail to Establish Guilt Beyond Reasonable Doubt.

The case pertains to the murder of three persons, Premchand Jain, his wife Anandi Devi, and their unmarried daughter Preeti, and the robbery of cash a...

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Bombay High Court Acquits Accused in POCSO Case Due to DNA Evidence Inconsistency and Unreliable Testimony. Conviction under Section 376(2)(f)(l) IPC and Section 6 POCSO Act set aside as DNA report excluded semen and blood of accused, and victim's testimony was tutored.

The appellant, Bhaiyya S/o Vijay Chakre, was convicted by the Special Judge, Achalpur, for offences under Section 376(2)(f)(l) of the Indian Penal Cod...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Evidence and Doubtful Circumstances. Conviction under Section 302 IPC for wife's murder set aside as prosecution failed to prove homicidal death beyond reasonable doubt.

The appellant, Kisanpal Rampal Paswan, was convicted by the Sessions Court for the murder of his wife, Rupa Paswan, under Section 302 of the Indian Pe...