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Acquittal in a Sensitive POCSO Case: Evidence and Procedure Questioned. Presumption under POCSO rebutted due to foundational gaps in evidence.

1. Background: The appellant, Sikandar Somsingh Chavhan, was convicted for rape under Section 376(2)(l) IPC and Sections 3, 4, 5(k), and 6 of the POC...

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Acquittal in Brutal Murder Case: Supreme Court Quashes Convictions in Lack of Legally Admissible Evidence. When suspicions fail legal scrutiny, justice demands proof beyond doubt.

The Supreme Court of India overturned the life imprisonment conviction of the appellants for a brutal murder, citing a lack of legally admissible evi...

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"High Court Allows SVLDR Scheme Benefit Despite Higher Tax Quantification Declared Out of Abundant Caution" "Admitted Tax Liability Before Cut-Off Date Upholds Eligibility for Settlement Scheme, Emphasizing the Objective of Reducing Litigation"

This petition raises the issue of eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) in cases where tax liability w...

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GST Audit Permissible for Period When Registration Was Active, Even If Cancelled Later. "Registered or Deregistered, Compliance Obligation Under SGST Act Persists."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 (SGST Act) Section 2(13) - Definition of "audit." Section 2(94) - Def...

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"Bombay High Court Dismisses B.V. Jewels' Plea, Upholds Interest Demand on Customs Liability" "Customs Act’s interest provisions reaffirmed; liabilities clarified."

Acts and Sections Discussed: Customs Act, 1962: Section 18(3): Interest on final/re-assessment orders. Section 28: Recovery of duties not levie...

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Exporter Entitled to Interest on Delayed IGST Refund Despite Red-Flagging. Red-Flagging Cannot Deny Timely Interest Under Section 56 of CGST Act.

Para 1-2: Rule Made Returnable Immediately:The court made the rule returnable immediately with consent from all parties. Relief Sought:The petitio...

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"Conviction Quashed: Rash Driving or Contributory Negligence?" A detailed judicial analysis questions evidence reliability and contributory negligence in a motor vehicle accident.

The Bombay High Court quashed the conviction and sentencing of Shivaji Santu Zanzad under Sections 279, 304(A), and 337 of the IPC for lack of conclus...

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"Acquittal in Common Intention: Nagpur Bench Revisits Section 34 IPC in Murder Case" "Clarifying liability under Section 34 IPC while affirming individual accountability under Section 302 IPC."

Case Background The appellants, family members (Jayanand, Niranjan, Ashabai, and Kiran Dhabale), were convicted under Section 302 r/w 34 IPC and Sect...

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COVID-19 Impact on Advance Tax Compliance: Relief Granted by Remanding Interest Waiver Application. Pandemic-induced financial constraints considered valid grounds for reassessment of interest waiver under Section 234C of the Income Tax Act.

The Bombay High Court quashed an order rejecting an application for waiver of interest under Section 234C of the Income Tax Act and remanded the matt...