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High Court of Karnataka Quashes Criminal Proceedings in NI Act Case Due to Company Having Been Dissolved Prior to Issuance of Cheque. Director Not Held Liable Under Section 138 of Negotiable Instruments Act, 1881 as Company Struck Off Under Companies Act, 1956.

Background: The petitioner, a director of Giga Networks Private Limited, approached the High Court under Section 482 of the Code of Criminal Procedure...

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Madras High Court Dismisses State Appeal Against Acquittal in Dr. Rajkumar Kidnapping Case — Evidence Lacks Credibility and Corroboration. Prosecution Failed to Prove Charges Under IPC, Arms Act, and Explosive Substances Act Beyond Reasonable Doubt.

The State of Tamil Nadu, represented by the Deputy Superintendent of Police, CBCID, Coimbatore, filed a criminal appeal under Section 378(1)(b) CrPC a...

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Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.

The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...

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Karnataka High Court Grants Bail to Accused in Rape and Cheating Case Based on Consensual Relationship and Lack of Coercion. The court held that the petitioner is entitled to bail under Section 439 CrPC as the relationship was consensual and the investigation was complete.

The petitioner, Abilash Shalum @ Rai Abhilash Bramhaiah, filed a criminal petition under Section 439 of the Code of Criminal Procedure, 1973 (CrPC) se...

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High Court Quashes Panchayat Notice Against Telecom Tower Operator for Lack of Authority Under Karnataka Panchayat Raj Act, 1993. Panchayat Cannot Interfere with Licensed Telecom Infrastructure Sharing as It Falls Under Indian Telegraph Act, 1885 and DoT Guidelines.

The petitioner, Tower Vision India Private Limited, a company registered under the Companies Act and licensed by the Ministry of Communications, Depar...

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High Court of Karnataka Dismisses Assessee's Appeal in Transfer Pricing Case — No Substantial Question of Law Found. The ITAT's findings on arm's length price for software development services were based on evidence and not perverse, hence no interference under Section 260-A of the Income Tax Act, 1961.

The assessee, M/s. Indigra Exports Pvt. Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

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Bombay High Court Upholds Conviction of Three Accused for Murder and Destruction of Evidence in Love Triangle Case. Life imprisonment confirmed under Sections 302 and 201 read with Section 34 IPC for killing Sagar due to rivalry over Ayesha.

The case arises from the murder of Sagar, younger brother of PW-8 Santosh, on 30th June 2011. The deceased was in love with PW-12 Ayesha Mulla. Accuse...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Classification Dispute. Services Provided by Respondent to Overseas Manufacturers Held Not Classifiable as Business Auxiliary Services and Treated as Export of Services.

The Commissioner of Service Tax, Mumbai, appealed under Section 35G of the Central Excise Act, 1944 against an order dated 07-01-2015 passed by the Cu...