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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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High Court of Karnataka Quashes Criminal Proceedings Against Public Servants in Corruption Cases for Lack of Sanction Under Section 197 CrPC and Section 19 PC Act — Proceedings Initiated Without Valid Sanction Are Void Ab Initio.

The judgment involves multiple criminal petitions and writ petitions filed by public servants of the Hassan Urban Development Authority seeking quashi...

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High Court of Karnataka Dismisses Petition Seeking Discharge Under Section 300 Cr.P.C. in NIA Case — Principle of Autrefois Acquit Not Attracted as Previous Acquittal Was for Different Offences and Different Conspiracy

The petitioner, Dr. Sabeel Ahmed @ Motu Doctor, was accused No.21 in Special Case No.378/2021 pending before the Special Court for NIA cases, Bengalur...

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Bombay High Court Quashes Criminal Proceedings Against Accused in Cheating Case Due to Civil Nature of Dispute and Lack of Criminal Intent. Failure to Perform Contractual Obligation Does Not Attract Offences Under Sections 406, 420, 120B IPC Without Evidence of Dishonest Intention at Inception.

The judgment arises from a criminal application and writ petition filed by Mahendra Premji Gangar and Kalyanji Premji Gangar (applicants/petitioners),...