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Supreme Court Allows Revenue's Appeal, Holds Managing Agents' Group Controlling Over 75% Voting Power Excludes Company from 'Public Interest' Under Section 23A. Partners of Managing Agency Forming a Controlling Group Cannot Be Counted as Public for Purposes of Exemption Under Income-tax Act, 1922.

The dispute arose under the Indian Income-tax Act, 1922, concerning the applicability of Section 23A to a company where the Income-tax Officer sought ...

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Supreme Court Modifies Conviction from Section 364A IPC to Section 363 IPC in Kidnapping for Ransom Case Due to Insufficient Proof of Threat to Cause Death or Grievous Hurt. Long Incarceration Considered as Mitigating Factor for Sentence Reduction.

The case pertains to the kidnapping of a 14-year-old boy, Harsh Sobti (PW-21), son of Dr. H.K. Sobti (PW-20), on 15.02.2000. The appellants were convi...

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High Court of Karnataka Allows Appeal by Complainant Mother in POCSO Case — Acquittal of Accused Set Aside for Non-Examination of Material Witness. Trial Court's Failure to Summon the Victim's Father, a Key Witness, Rendered the Acquittal Unsustainable Under Section 372 CrPC.

The appellant, Smt. Rajavva, the mother of the victim, filed a criminal appeal under Section 372 of the Code of Criminal Procedure, 1973, challenging ...

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Supreme Court Dismisses Anticipatory Bail Plea of Former Finance Minister in INX Media Money Laundering Case. Custodial Interrogation Required Under PMLA as Allegations of FIPB Clearance Irregularities and Receipt of Proceeds of Crime Are Serious.

The Supreme Court dismissed an appeal by P. Chidambaram, former Finance Minister, against the Delhi High Court's refusal to grant anticipatory bail in...

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High Court of Karnataka Examines Validity of Government Order Handing Over Mahabaleshwara Temple Administration to Ramachandrapura Mutt. Petitioners Allege Violation of Rights as Registered Trust and Seek Restoration of Previous Board of Trustees Under Articles 226 and 227 of Constitution.

Multiple writ petitions and writ appeals were filed before the High Court of Karnataka at Bengaluru challenging Government Order No. KAM.E.56 MU.A.B. ...