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Bombay High Court Allows Assessee's Appeal in Income Tax Case on Interest Deduction Under Section 36(1)(iii) — Section 14A Not Applicable When No Exempt Income Earned. Interest on Borrowed Capital Invested in Shares of Own Companies Held Allowable as Business Expenditure.

The appellant, Mahesh K. Mehta, a chartered accountant turned stock broker, acquired membership of the Bombay Stock Exchange in 1987 and the National ...

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Supreme Court Hears Batch of Writ Petitions Challenging Constitutional Validity of Criminal Defamation Laws. The Petitioners Contend that Sections 499 and 500 IPC and Section 199 CrPC Violate Fundamental Right to Freedom of Speech and Expression Under Article 19(1)(a) of the Constitution of India.

The Supreme Court heard a batch of writ petitions filed under Article 32 of the Constitution, with Subramanian Swamy as the lead petitioner, challengi...

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Bombay High Court Quashes Preventive Detention Order Under MPDA Act for Non-Application of Mind — Failure to Consider Bail Orders and In-camera Statements Renders Detention Invalid

The petitioner, Shamim Makmood Khan, mother of detenu Firoj @ Babbali Maqbul Khan, challenged a preventive detention order dated 16 October 2019 passe...

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High Court of Karnataka Adjudicates Death Sentence Confirmation and Appeals against Conviction in 2000 Church Bomb Blast. Accused were convicted under Sections 120-B, 121-A, 124-A, 153-A IPC by Trial Court for conspiracy and bomb blast at St. Peter and Paul Church, Bangalore.

The High Court of Karnataka at Bengaluru heard together a criminal reference for confirmation of death sentence and two criminal appeals arising from ...

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Bombay High Court Quashes Detention Order Under COFEPOSA Due to Non-Application of Mind and Unexplained Delay. Failure to Consider Retraction of Statement and Delay of Over 11 Months in Passing Order Vitiate Subjective Satisfaction Under Section 3(1)(i) of COFEPOSA Act, 1976.

The petitioner, Gaurav Kanak Jain, challenged a detention order dated 21st November 2016 passed under Section 3(1)(i) of the Conservation of Foreign E...

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Supreme Court Allows State Appeal in Police Constable Dismissal Case — Reinstates Dismissal Despite Criminal Acquittal. Standard of Proof in Disciplinary Proceedings is Preponderance of Probabilities, Not Beyond Reasonable Doubt.

The appeal arises from a judgment of the Division Bench of the Rajasthan High Court which set aside the dismissal of the respondent, a police constabl...