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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Allows Appeal of Director Convicted for Electricity Theft — Acquittal Restored Due to Lack of Evidence of Personal Involvement. Vicarious liability under Sections 39 and 44 of Indian Electricity Act, 1910 cannot be imposed without proof of direct participation or knowledge of tampering.

The appellant, Mahaveer, was a director of M/s Rushi Steels and Alloys Pvt. Ltd., a company in Jalana, Maharashtra. The Maharashtra State Electricity ...

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Bombay High Court Allows Appeals, Remands Case for Fresh Assessment, Clarifies Taxability of Unauthorised Structures and Reassessment of Land. Unauthorised Structures Held Liable to Property Tax Under Mumbai Municipal Corporation Act, 1888, While Land Already Assessed Cannot Be Reassessed.

The four first appeals before the Bombay High Court arose out of orders passed by the Small Causes Court in municipal appeals concerning the fixation ...

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Bombay High Court Acquits Health Inspector in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7 and 13(1)(d) of Prevention of Corruption Act, 1988.

The appellant, Anil Ramchandra Orape, a Health Inspector with the Pune Municipal Corporation, was convicted by the Special Judge, Pune on 30/12/1997 f...

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Supreme Court Upholds Rights of Trafficking Victims, Issues Guidelines for Rescue and Rehabilitation. Court Holds That State Must Take Reasonable Measures to Safeguard Right to Rehabilitation Under Article 21.

This Miscellaneous Application arose from a prior disposed Public Interest Litigation regarding human trafficking. The petitioner sought enforcement o...

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High Court of Madras Reviews Review Applications in Co-operative Sugar Mill Cases. No Substantive Judgment Text Available for Further Extraction.

No substantive judgment text provided; only case details are available. The case involves a batch of review applications by multiple individuals again...

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Bombay High Court Acquits Appellants in Murder Case Due to Inconsistent Evidence and Doubtful Identification. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The case pertains to an appeal against the judgment and order of conviction and sentence passed by the 2nd Ad-hoc Additional Sessions Judge, Wardha in...

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PUBLIC INTEREST LITIGATION NO.259 OF 2009

The Public Interest Litigation was filed by Bhimshakti Vichar Manch, a registered trust, and another petitioner, challenging the Foodgrain Based Disti...