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High Court of Karnataka Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal for Dishonour of Cheque. Presumption under Section 139 of NI Act stands unless rebutted by accused; failure to rebut leads to conviction.

The appellant, Sri B.R. Anand, filed a criminal appeal under Section 378(4) of the Code of Criminal Procedure, 1973, challenging the judgment of acqui...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on mere change of opinion on share premium addition under Section 68 is invalid as all material was disclosed during original assessment.

The petitioner, Rajshree Realtors Private Limited, a real estate company, filed its return of income for Assessment Year 2012-2013 declaring income of...

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Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

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Supreme Court Allows Plaintiff's Claim for Possession in Property Dispute Based on Title and Rejects Adverse Possession Defense. Licensee's Possession Cannot Be Converted into Adverse Possession Without Clear Evidence of Ouster.

The dispute pertained to a suit property in Bangalore. The original plaintiff, A. Krishnappa, claimed ownership of the property as joint family proper...

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Bombay High Court Allows Appeal in Negotiable Instruments Act Case — Acquittal Set Aside Due to Improper Appreciation of Evidence. Dishonour of Cheque for Rs.35,000/- on Ground of 'Account Closed' Attracts Section 138 NI Act; Accused's Defence of Loan Repayment Not Proved.

The appellant, Vithal @ Vithoba Gorakh Shinde, was the original complainant in a complaint under Section 138 of the Negotiable Instruments Act, 1881 (...

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Bombay High Court Upholds Conviction of Four Accused in Murder Case Arising from Factional Clash. Life Imprisonment Under Section 302 IPC Read With 149 IPC Confirmed Based on Corroborated Eyewitness Testimony and Medical Evidence.

The case arises from a factional clash between two groups in the Nalawade family in Velha, Pune. On the day of the incident, the deceased was attacked...

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Bombay High Court Dismisses Petition Challenging Industrial Court's Reversal of Workman Status. Social Case Worker's Duties Found to be Administrative and Supervisory, Not Falling Under Section 2(s) of Industrial Disputes Act, 1947.

The petitioner, Chandrakant Devu Shinde, was appointed as a Social Case Worker in the Family Counselling Centre run by Respondent No.1, Chhatrapati Sh...