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Taxation Provisions: Section 17(2)(viii) and Rule 3(7)(i) of Income Tax Act. Navigating the Boundaries of Legislative Delegation and Ensuring Equity in Taxation

Income Tax Act, 1961 - Sections 17(2)(viii) and Rule 3(7)(i) - Constitutionality - Taxation of Fringe Benefits or Amenities - Essential Legislative Fu...

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High Court of Karnataka Allows Writ Petition Challenging Look Out Circulars Issued by Banks for Loan Recovery — Right to Travel Upheld. Banks Directed to Recall LoCs as Issuance Solely for Civil Debt Recovery Violates Fundamental Rights Under Article 21 of the Constitution of India.

The petitioner, Dr. Bavaguthu Raghuram Shetty, an Indian citizen aged 78 years, filed a writ petition under Articles 226 and 227 of the Constitution o...

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Bombay High Court Quashes Criminal Proceedings in Cross-Complaints for Lack of Sanction Under Section 197 CrPC. Dispute Between Business Partners Over Alleged Theft and Assault Cannot Proceed Without Prior Sanction as Complainants Were Public Servants Acting in Discharge of Official Duty.

The judgment involves three interconnected criminal applications arising from cross-complaints between two groups. The applicants in Cri.Appln.2544/20...

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Bombay High Court Acquits Accused in Dowry Death Case Due to Lack of Evidence of Demand for Dowry. Conviction under Section 304B IPC Set Aside as Prosecution Failed to Establish Proximate Link Between Demand and Death Within Seven Years of Marriage.

The case involves two appeals: Criminal Appeal No.312 of 2002 filed by the accused Dibambar Maniram Thavre challenging his conviction under Sections 4...

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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Lack of Income Proof. Claimants failed to establish deceased's income from business, leading to reassessment of compensation under Motor Vehicles Act, 1988.

The case arises from a motor vehicle accident that occurred on 4 October 2002 involving a scooter bearing registration number MH 27/E316 and a truck b...

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Bombay High Court Quashes FIR Against HDFC Bank Executive in Cheque Dishonour Case — Donation Not a Legally Enforceable Debt Under Section 138 NI Act. Court held that a cheque issued as a donation without existing liability does not attract penal provisions under Negotiable Instruments Act, 1881.

The petitioner, Sashidhar Jagdishan, an individual aged 79 years and an executive at HDFC Bank, filed a criminal writ petition under Article 226 of th...