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High Court of Karnataka Acquits Accused in Cheque Bounce Case Due to Failure to Prove Legally Enforceable Debt. Conviction under Section 138 of Negotiable Instruments Act, 1881 set aside as complainant failed to establish that the cheque was issued for a legally enforceable debt or liability.

The revision petition was filed by Sri. Shanmugam (petitioner) against the judgment of conviction and sentence dated 03.12.2022 passed in C.C.No.259/2...

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Gujarat High Court Dismisses Writ Petition Seeking Retrospective Promotion to Mukhya Sevika Post. Petitioner, an Aanganwadi worker, was promoted during pendency of petition but claimed seniority from 2010; court held no right to retrospective promotion as she was not eligible at that time.

The petitioner, an Aanganwadi worker, filed a writ petition under Articles 14 and 226 of the Constitution of India seeking a direction to the responde...

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Supreme Court Allows Assessees' Appeals in Interest Tax Dispute on Hire-Purchase Transactions. The interest component in hire-purchase instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974 as hire-purchase transactions are not loans or advances.

The Supreme Court allowed the appeals filed by M/s Muthoot Leasing and Finance Limited and other assessees, setting aside the judgment of the Kerala H...

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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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High Court of Karnataka Quashes Criminal Proceedings Against Managing Director in Seeds Act Case — Lack of Vicarious Liability. Complaint under Section 6(a) read with Section 19(a) of Seeds Act, 1966 fails to disclose role of petitioner as Managing Director.

The petitioner, Rafel Del Riyo, Managing Director of Syngenta India Limited, filed a petition under Section 482 of the Code of Criminal Procedure, 197...

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Bombay High Court Allows Workmen's Restoration Application in Unfair Labour Practice Complaint Against Bajaj Auto Limited. Industrial Court's Rejection on Merits Set Aside, Matter Remanded for Fresh Consideration.

The judgment concerns two writ petitions arising from an order dated 19.01.2011 passed by the Industrial Court, Aurangabad. The petitioners in Writ Pe...