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Madras High Court Allows Appeal in Income Tax Reassessment Case — Misappropriation by Partner's Relative Not Covered Under Section 40A(2) of Income Tax Act, 1961. Reassessment based on same material held invalid as change of opinion.

The assessee, M/s.Karpaga Vinayagar Papers, a partnership firm, filed its income tax return for Assessment Year 2001-2002 admitting a total income of ...

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Gujarat High Court Upholds Acquittal in Kidnapping and Rape Case Due to Inconsistent Evidence and Consent. Allegations under Sections 363, 366, 376 IPC and Atrocity Act fail as victim's testimony is unreliable and medical evidence does not support prosecution case.

The State of Gujarat filed an acquittal appeal under Section 378 of the Criminal Procedure Code, 1973, challenging the judgment and order dated 10.01....

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Gujarat High Court Dismisses State Appeal Against Acquittal in Kidnapping and Rape Case Due to Inconsistent Evidence and Lack of Corroboration. Victim's Testimony Contradicted by Medical Evidence and Delay in FIR Led to Benefit of Doubt for Accused Under Sections 363, 366, 376 IPC and SC/ST Act.

The State of Gujarat filed an acquittal appeal under Section 378 of the Criminal Procedure Code, 1973, challenging the judgment and order dated 10.01....

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Bombay High Court Acquits Appellant in POCSO Case Due to Unproven Age and Consensual Relationship. Conviction under Sections 363, 366A, 376(2)(n) IPC and Sections 4, 6 POCSO Act set aside as prosecution failed to establish victim's minority and evidence showed consent.

The appellant, Omkar Dattatraya Dangat, was convicted by the Special Court under Sections 363, 366A, 376(2)(n) of the Indian Penal Code read with Sect...

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High Court of Bombay at Aurangabad Hears Appeals in Gang Rape Case; Convicts Challenge Conviction and State Seeks Enhancement of Sentence. Accused Were Convicted Under Sections 376(2)(g) and 366 IPC for Gang Rape of Two Minor Girls and Sentenced to 10 Years Rigorous Imprisonment.

Criminal appeals arising from the judgment of the Sessions Court, Parbhani, in Sessions Case No. 121 of 1994 were taken up by the High Court of Judica...

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Bombay High Court Acquits Accused in Rape Case Due to Inconsistent Testimony and Lack of Corroboration — Conviction under Sections 376 and 506 IPC Set Aside

The appellant, Chandrakant @ Chavhan s/o Deorao Bhujade, was convicted by the 1st Adhoc Additional Sessions Judge, Wardha, for offences under Sections...

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High Court of Karnataka Acquits Accused in Rape Case Due to Delay in FIR and Lack of Medical Evidence. Conviction under Section 376 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Ningappa S/o Basappa Cheliwadi, was convicted by the III Additional Sessions Judge, Gulbarga, in SC 125/2009 for the offence of rape un...

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Bombay High Court Acquits Accused in SC/ST Act and Rape Case Due to Inconsistent Evidence and Lack of Corroboration. Conviction under Sections 376, 363, 506 IPC and Section 3(1)(xii) of SC/ST Act Set Aside as Prosecutrix's Testimony Found Unreliable and Medical Evidence Contradicts Rape Allegation.

The appellant, Ravindra Yogiraj Paul, was convicted by the Special Judge (Atrocity Case) for offences under Sections 376, 363, and 506 of the Indian P...