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Bombay High Court Acquits Police Inspector in Corruption Case Due to Unreliable Complainant and Lack of Corroboration. Conviction under Sections 7 and 13(2) of Prevention of Corruption Act, 1988 set aside as demand and acceptance of bribe not proved beyond reasonable doubt.

The appellant, Sopan s/o Kadu Choudhari, a Police Inspector, was convicted by the Special Judge, Gadchiroli for offences under Sections 7 and 13(2) of...

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Bombay High Court Dismisses Petitions Challenging Demolition of Unauthorized Constructions in Shirdi — Held That No Notice Under Section 53 of the Maharashtra Regional and Town Planning Act, 1966 Is Required Before Demolition of Unauthorized Structures Under Section 52.

The judgment concerns two writ petitions filed by residents of Shirdi challenging the demolition of their structures by the Shirdi Nagar Panchayat. Th...

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Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness. Conviction under Section 5(1)(d) read with 5(2) of Prevention of Corruption Act, 1988 and Section 161 IPC set aside as sole trap witness was interested and testimony uncorroborated.

The appellant, Shridhar Ramkrushna Fale, was convicted by the Additional Sessions Judge, Akola, for offences under Section 5(1)(d) read with Section 5...

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Supreme Court Upholds High Court Decision That Appellate Tribunal Has Implied Power to Stay Penalty Recovery Pending Appeal. Section 254 Income-tax Act's Appellate Jurisdiction Includes Incidental Power to Grant Stay to Prevent Frustration of Appeal.

The matter arose from penalty proceedings under the Income-tax Act, 1961. The Income Tax Officer imposed penalties on the assessee, M.K. Mohammed Kunh...

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Supreme Court Upholds Conviction of Agricultural Officer for Misappropriation of Auction Proceeds in Prevention of Corruption Act Case. Criminal Breach of Trust by Public Servant for Non-Remittance of Two-Thirds Auction Amount to Treasury Established Beyond Reasonable Doubt.

The appellant, T.P. Gopalakrishnan, was working as Agricultural Officer at the State Seed Farm, Perambra, from 31.05.1991 to 31.05.1994. During this p...

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Bombay High Court Allows Assessee's Appeal in Income Tax Case Regarding Deduction of Mortgage Repayment Under Section 48(i). The court held that repayment of mortgage debt is an expenditure incurred in connection with transfer of mortgaged asset, allowable under Section 48(i) of Income Tax Act, 1961.

The judgment involves two tax appeals, one by the revenue and one by the assessee, arising from a common issue regarding the allowability of mortgage ...

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Bombay High Court Allows Revenue's Appeal in Part and Assessee's Appeal on Mortgage Repayment Issue. Repayment of mortgage debt created by the assessee is an expenditure incurred in connection with the transfer of mortgaged asset allowable under Section 48(i) of the Income Tax Act, 1961.

The judgment involves two tax appeals, one by the revenue and one by the assessee, arising from a common issue regarding the allowability of repayment...