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Bombay High Court Quashes Prosecution of Directors for Delayed TDS Deposit Under Section 276B Income Tax Act — Delay Not Equivalent to Failure to Pay. Vicarious Liability Requires Specific Averments of Being In-Charge and Responsible; No Notice Under Section 2(35) or Order Under Section 201(1) Passed.

The petitioners, directors of M/s. Hubtown Ltd., challenged the issuance of process against them under Section 276B r/w 278B of the Income Tax Act, 19...

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Karnataka High Court Hears Appeals Against Acquittal of Three Accused in Murder Case Under IPC. Charges Involve Conspiracy, Murder, and Destruction of Evidence; Appellant Challenges Trial Court's Acquittal.

The matter involved two criminal appeals preferred against the judgment of acquittal rendered by the Fast Track Court-I, Bengaluru in S.C. No.489/2004...

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Supreme Court Allows Appeal in Rape Case, Holds Offences Under Sections 376, 504, 506 IPC Form Same Transaction for Joint Trial Under Section 220 CrPC. The Court set aside the discharge of the accused for lack of territorial jurisdiction and directed trial for all offences together.

The Supreme Court allowed an appeal against the High Court's order upholding the discharge of the accused-respondent No. 2 for the offence under Secti...

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Bombay High Court Dismisses Application for Perjury Proceedings in Property Dispute — No Prima Facie Case of False Evidence Established Under Section 340 CrPC. Court Hears Accused on Preliminary Issue and Finds Allegations Unsubstantiated.

The judgment concerns a Civil Application filed under Section 340 read with Section 195 of the Code of Criminal Procedure, 1973, by Satyanarayan Nandk...

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Bombay High Court Dismisses Appeals Challenging MPID Act Application in NSEL Scam Case — Held That MPID Act Applies to NSEL as a Financial Establishment and That Default in Repayment of Deposits Attracts Offences Under the Act.

The judgment arises from multiple criminal appeals and interim applications filed by various parties, including directors, brokers, and financial inst...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Bombay High Court Acquits Accused in Murder Case Due to Inconsistent Evidence and Doubtful Identification. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The present appeal was filed by Babu Sakharam Dive, Laxman Raoji Dive, and Tryambak Raoji Dive (original accused nos. 1, 2, and 4) challenging the jud...