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Bombay High Court Quashes Income Tax Prosecution Due to Non-Recovery of Tax Demand. Death of Principal Accused and Dissolution of Firm Render Prosecution Under Sections 276C and 277 of Income Tax Act, 1961 Unsustainable.

The applicants filed two criminal applications under Section 482 of the Criminal Procedure Code, 1973, seeking quashing of RCC No.194/2004 and RCC No....

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Supreme Court Dismisses Appeal of Convict in Kidnapping and Murder Case Based on Circumstantial Evidence. The court upheld life imprisonment under Section 364A IPC for kidnapping for ransom, relying on last seen evidence and recovery of victim's belongings despite non-recovery of dead body.

The appellant, Sanjay Rajak, was convicted under Section 364A IPC for kidnapping a 5-6 year old child for ransom and sentenced to life imprisonment. T...

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Supreme Court Reviews Its Own Judgment That Struck Down Ex Post Facto Environmental Clearance Notifications Under Environment (Protection) Act. Review Petition Seeks Recall Citing Overlooked Binding Precedents.

Background: The present matter is a review petition arising from the Supreme Court's judgment in Vanashakti v. Union of India, dated 16 May 2025, whic...

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Bombay High Court Quashes Clarification in Direct Tax Vivad se Vishwas Act, 2020 — Circular No.21/2020 Held Ultra Vires. The clarification requiring withdrawal of appeal as a condition for filing declaration under the Act was struck down as arbitrary and violative of Article 14.

The petitioner, Macrotech Developers Limited, a public limited company engaged in real estate, filed a writ petition under Article 226 challenging a c...

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Madras High Court Examines Whether Settlement Commission Erred in Not Considering Export Performance During Extended Period in EPCG Duty Case. Appellant Sought Recalculation of Customs Duty Based on 30% Export Obligation Achieved, Arguing That One-Year Extension Was Not Properly Accounted.

The appellant, M/s. Asianet Satellite Communication Limited, a service provider in television network, imported cable TV equipment valued at Rs.6,14,3...

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High Court of Karnataka Allows Election Petition Challenging Disqualification Under Section 12(h) of Karnataka Gram Swaraj and Panchayat Raj Act, 1993 — Petitioner's Interest in Panchayat Work Not Proved

The petitioner, Sri B T Kumar, filed an election petition under the Karnataka Gram Swaraj and Panchayat Raj Act, 1993 challenging the election of resp...