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Bombay High Court Dismisses Revenue's Appeal in Depreciation Claim Case. Depreciation Being Optional Cannot Be Thrust Upon Assessee When There Is Total Loss Under Section 80IB of Income Tax Act, 1961.

The Revenue appealed against the Income Tax Appellate Tribunal's order allowing the assessee's appeal. The assessee, a company engaged in hotel busine...

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Supreme Court Quashes Proceedings Against In-Laws in Matrimonial Dispute Due to Lack of Specific Allegations. Vague and Omnibus Allegations Against Family Members Without Active Involvement Do Not Attract Offences Under Sections 498A and 494 IPC.

The Supreme Court allowed the appeal filed by the accused-appellants, who were the father-in-law, mother-in-law, and sister-in-law of the complainant,...

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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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High Court of Karnataka Acquits Accused in NDPS Case Due to Lack of Conscious Possession and Procedural Lapses. Conviction under Sections 21(c), 23(c) read with 28 of NDPS Act set aside as prosecution failed to prove possession of contraband beyond reasonable doubt.

The case involves three criminal appeals arising from a common judgment of the XXXIII Additional City Civil and Sessions Judge and Special Judge (NDPS...

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Supreme Court Dismisses Appeals in National Green Tribunal Act Case Upholding Illegal Storage Facility Removal. Ex Post Facto Clearance Under 2011 Notification Invalid as Storage Terminal Not Located 'In' Notified Port Under Paragraph 8 of Environment Protection Act, 1986.

The appeals were lodged under Section 22 of the National Green Tribunal Act, 2010, challenging the National Green Tribunal's order that set aside an e...