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Income Tax Act, 1961 — Section 260A — Bombay High Court Dismissed Appeals by Refrigerated Distributors Pvt Ltd Challenging Additions on Bogus Purchases — No Substantial Question of Law Involved

Assessment Years 2007-08 to 2012-13 — Appellant Assessee Failed to Prove Purchases — Tribunal’s Reduction of Addition from 25% to 10% of Gross P...

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Premature Petition Seeking Lapse of Land Reservation Dismissed — Period of Reservation Acquisition Extended by Legislative Amendment.

Reliance on a notification prior to legislative amendment is misplaced once the statute is amended — Amended statutory period applicable from the da...

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Supreme Court Quashed Criminal Proceedings Against Non-Executive Directors, Reaffirming Vicarious Liability Principles Under Negotiable Instruments Act, 1881

Non-Executive Directors Cannot Be Held Liable Under Section 138 Read with Section 141 of the Negotiable Instruments Act, 1881 Without Specific Allegat...

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Supreme Court Clarified the Scope of Interim Moratorium under Section 96 of the Insolvency and Bankruptcy Code, 2016 – Held That Regulatory Penalties Imposed by the Consumer Protection Act, 1986, Are Not Covered

Invoking Insolvency Proceedings Cannot stay execution of Penalty Orders for Consumer Protection Law Violations – The Apex Court Upheld the NCDRC’s...

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Supreme Court Acquitted Appellant Due to Lack of Conclusive Evidence Regarding Handwriting on Postal Cover — Convictions Set Aside. Insufficient Proof of Disputed Document — Prosecution’s Failure to Exhibit Primary Evidence Led to Acquittal

Failure to produce the original postal cover as primary evidence rendered the expert report inadmissible — Prosecution’s inability to prov...

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Supreme Court Quashed Criminal Proceedings Citing Consensual Relationship — No Element of Deceit or Misconception of Fact

Long-Standing Consensual Relationship Cannot Be Construed as Rape Based on Alleged False Promise of Marriage — Prosecution Held as Gross Abuse o...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Bombay High Court – Income Tax – Remission of Matter to Dispute Resolution Panel (DRP) – Costs Imposed on Petitioner. Failure to inform the Assessing Officer of pending objections before the Dispute Resolution Panel led to the setting aside of the assessment order with costs imposed.

The Court exercised its discretion in setting aside the assessment order due to the Petitioner’s procedural lapse, emphasizing that such indulgence ...

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Supreme Court Sets Aside High Court’s Order of Compensation for Alleged Wrongful Confinement

Compensation for Alleged Wrongful Detention — Scope of High Court’s Jurisdiction Under Section 439 of the Code of Criminal Procedure, 1973 (CrPC) ...