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Supreme Court Allows Revenue's Appeal in Income Tax Case — Upholds Addition Under Section 68 for Unexplained Share Capital. Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investor Companies Despite Receiving Share Premium at Rs. 190 per Share.

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

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Bombay High Court Awards Compensation to Accused for Malicious Prosecution Due to Gross Investigation Lapses. Lapses Included Filing Charge-Sheet Despite Evidence That Alleged Murder Victim Was Alive, Violating Right to Life Under Article 21 of the Constitution.

The case arose from a murder investigation where the petitioner was arrested and prosecuted for the murder of a man named Guddu, whose crushed body wa...

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Supreme Court Grants Bail to Former Minister in PMLA Case Due to Prolonged Incarceration and Delay in Trial. Right to Speedy Trial Under Article 21 Prevails Over Twin Conditions Under Section 45 PMLA Where Trial of Scheduled Offences is Unlikely to Conclude in Near Future.

The appellant, V. Senthil Balaji, a former Transport Minister of Tamil Nadu, was arrested on 14 June 2023 by the Enforcement Directorate (ED) in conne...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Credible Evidence and Unnatural Conduct of Informant. Conviction under Section 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Yuvraj Keshav Mandge, was convicted under Section 302 of the Indian Penal Code, 1860 for the murder of his grandmother Anusaya Rajaram ...

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Bombay High Court Allows Reference in Favor of Dealer in Sales Tax Case Regarding Packing Materials Used in Exports. Purchase Tax Not Leviable on Packing Materials Sold Along with Exported Goods Under Section 14 of Bombay Sales Tax Act, 1959.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...

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Bombay High Court Acquits Six Accused in Murder Case Due to Unreliable Testimony and Lack of Corroboration. Conviction under Sections 302, 341, 506, 148 read with 149 IPC set aside as sole eyewitness's evidence was inconsistent and not supported by medical or other evidence.

The case pertains to an appeal against conviction under Sections 302, 341, 506, 148 read with 149 IPC. The appellants were convicted by the Additional...

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Bombay High Court Dismisses PIL Against Politician for Alleged Disproportionate Assets — No Prima Facie Case Made Out. Petitioner failed to provide credible material to justify investigation under Prevention of Corruption Act, 1988.

The petitioner, an RTI activist, filed a PIL in the Bombay High Court alleging that respondent 9, a politician and former Home Minister of Maharashtra...

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Supreme Court Upholds Assessee in Income Tax Case on Remuneration of Karta as Managing Partner. Remuneration Paid for Personal Qualifications Not Assessable as Hindu Undivided Family Income Under Indian Income-tax Act, 1922.

The dispute concerned the tax treatment of remuneration received by the karta of a Hindu Undivided Family (HUF) as managing partner of two firms in wh...

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Bombay High Court Allows Writ Petitions Challenging Electricity Theft Assessment Orders — Lack of Proper Hearing and Violation of Natural Justice. Assessment under Section 126 of Electricity Act, 2003 set aside due to failure to provide adequate opportunity to the consumer.

The petitioners, Maharashtra State Electricity Distribution Company Ltd., filed two writ petitions challenging assessment orders passed by the Superin...