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High Court of Bombay Hears Two Income Tax Appeals on Deduction Under Section 80-IA for Container Freight Stations. Substantial Questions of Law Include Whether CFS Qualifies as Inland Port and Scope of Assessment Under Section 153A.

The appeals before the High Court of Bombay arose from orders of the Income Tax Appellate Tribunal allowing deductions under Section 80-IA(4) of the I...

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Bombay High Court Quashes TPO Order in Transfer Pricing Adjustment for Demerger Transaction. Held that transfer pricing provisions under Section 92 of Income Tax Act, 1961 do not apply to a demerger approved by High Court where assets and liabilities are transferred at book value without any consideration.

The petitioner, Times Global Broadcasting Company Ltd, a wholly owned subsidiary of Benett, Coleman and Company Ltd (BCCL), was engaged in distributio...

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High Court of Karnataka Dismisses Appeal by Union of India in Army Dismissal Case Due to Procedural Irregularity. Summary Court Martial Conducted Without Following Mandatory Procedure Under Army Rules 22-24 and Section 80 of Army Act, 1950 Renders Dismissal Void.

The Union of India, Ministry of Defence, and other appellants challenged an order dated 5th September 2001 passed by a learned Single Judge of the Kar...

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High Court Confirms Death Sentence for Accused in Child Sacrifice Case. Court Upholds Conviction Under Sections 302, 120(B), 201, 363, 364 IPC for Ritualistic Murder of a Minor Girl.

The matter arose out of a trial court judgment convicting six accused persons for the ritualistic sacrifice and murder of a seven-year-old girl, Sapna...

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Supreme Court Examines Legality of Order Compelling Accused to Provide Voice Sample for Investigation Purposes. Court Considers Scope of Self-Incrimination Protection and Implied Powers of Magistrate Under Criminal Procedure Code and Identification of Prisoners Act.

The Supreme Court heard an appeal arising from a criminal investigation where the police sought a voice sample of the appellant, Ritesh Sinha, to comp...