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High Court of Karnataka Quashes FIR Against Public Servant in Lokayukta Case for Lack of Sanction Under Section 19 of Prevention of Corruption Act, 1988. Criminal proceedings initiated without prior sanction from competent authority are void ab initio and cannot be sustained.

The petitioner, Mr. Thimmaiah, was arrayed as accused No.1 in Crime No.80/2015 registered by the Lokayukta Police, Bangalore Urban Division, for offen...

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Bombay High Court Acquits Multiple Accused in Dacoity Case Due to Unreliable Identification and Lack of Evidence. Convictions under Section 395 IPC set aside as test identification parade was not conducted and recovery of stolen property was not linked to the accused.

The case involves multiple appeals against a common judgment of the Additional Sessions Judge, Wardha, convicting several accused for offences under S...

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Bombay High Court Allows Writ Petition Against Authority for Advance Ruling's Refusal to Give Ruling on Tax Liability of Capital Gains from Sale of Shares by Mauritius-Based Company. Authority's Order Set Aside as Without Jurisdiction Since Proviso to Section 245R(2) of Income Tax Act, 1961 Not Attracted.

The petitioner, Mahindra BT Investment Co. (Mauritius) Ltd., a company incorporated in Mauritius and a tax resident there, filed an application for ad...

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Bombay High Court Upholds Conviction of Appellant in POCSO Case for Rape of Six-Year-Old Girl — Life Sentence Confirmed Based on Victim's Testimony and DNA Evidence. Victim's credible testimony and DNA evidence sufficient to sustain conviction under Section 376AB IPC and Section 4 POCSO Act.

The case involves an appeal against conviction for the rape of a six-year-old girl. The victim, a first-standard student, was returning from a drawing...

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Bombay High Court Allows Modvat Credit in Central Excise Case Due to Lockout Causing Delay in Receipt of Goods. Notification dated 30.3.1994 restricting credit after 30.6.1994 for gate passes issued before 1.4.1994 held inapplicable where delay was due to lockout, a force majeure event.

The petitioners, N R C Limited and Mr. Ashokan A., filed a writ petition under Article 226 of the Constitution of India challenging a Notification dat...