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High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

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High Court Allows Appeal in ESI Coverage Dispute — Perverse Finding on Employee Count Quashed. Determination of ESI contributions set aside as court finds no evidence that two professionals were employees, thus establishment not liable for coverage under ESI Act prior to February 1986.

The appellant-establishment, engaged in manufacturing packing boxes and plywood reels, challenged an order under Section 45-A of the Employees' State ...

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Bombay High Court Quashes Sales Tax Attachment Over Bank's Secured Assets Under SARFAESI Act — Priority of Secured Creditor Upheld. Section 26E of SARFAESI Act gives priority to secured creditors over crown debts, and attachment by sales tax authorities cannot defeat the bank's security interest.

The petitioner, Union Bank of India, filed a writ petition under Article 226 of the Constitution of India seeking to quash an attachment order dated 2...

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Bombay High Court Acquits Convict in POCSO and Rape Case Due to Inconsistent Evidence and Lack of Medical Corroboration. Conviction under Section 376(2)(i) IPC and Section 4 POCSO Act set aside as victim's testimony was unreliable and medical evidence did not support penetration.

The appellant, Siddharth @ Bollywood S/o Bapurao Meshram, was convicted by the Special Judge, Wardha for offences under Section 376(2)(i) and Section ...

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Bombay High Court Dismisses State Appeal Against Acquittal in Dowry Death Case — No Evidence of Cruelty or Abetment of Suicide. Acquittal of husband and in-laws under Sections 498A and 306 IPC upheld as prosecution failed to prove demand for dowry or instigation to commit suicide.

The State of Maharashtra appealed against the acquittal of five accused persons (husband, father-in-law, mother-in-law, brother-in-law, and uncle) by ...

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Bombay High Court Acquits Appellant in Abetment to Suicide Case Due to Lack of Evidence of Instigation. Conviction under Section 306 IPC set aside as prosecution failed to prove that the accused instigated or provoked the deceased to commit suicide.

The appellant, Surendra Goswami, was convicted by the 4th Ad hoc Additional Sessions Judge, Nagpur, for offences under Sections 306 and 498A of the In...

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Bombay High Court Allows Head Master's Petition Against Reduction in Rank Without Enquiry. Management's Order of Reduction in Rank Set Aside for Violation of Natural Justice and Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act, 1977.

The petitioner, Raghunath Bapu Nangare, was appointed as an Assistant Teacher at Bhadole High School on 31 May 1993, effective from 1 June 1993, and h...

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Bombay High Court Acquits Husband in Dowry Death Case Due to Lack of Evidence of Demand for Dowry. Conviction under Section 304-B IPC set aside as prosecution failed to prove that the deceased was subjected to cruelty or harassment 'soon before her death' in connection with dowry demand.

The appellant, Girish Narayanrao Naik, was convicted by the trial court for offences under Sections 498-A and 304-B of the Indian Penal Code, 1860, fo...