Search Results for "Section 47(3)"

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Gujarat High Court Allows Revision Application by Chartered Accountant Against Condonation of Delay in Companies Act Prosecution. Delay of Over 7 Years in Filing Complaint Under Section 227/233 of Companies Act, 1956 Not Sufficiently Explained, Prosecution Barred by Limitation.

The present revision application was filed by Yogendra Gangawat, a practicing chartered accountant, challenging the order dated 03.09.2013 passed by t...

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Bombay High Court Acquits Multiple Accused in Dacoity Case Due to Unreliable Identification and Lack of Evidence. Convictions under Section 395 IPC set aside as test identification parade was not conducted and recovery of stolen property was not linked to the accused.

The case involves multiple appeals against a common judgment of the Additional Sessions Judge, Wardha, convicting several accused for offences under S...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

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High Court of Karnataka Quashes Criminal Proceedings in Trespass and Mischief Case Due to Civil Property Dispute. Allegations of Criminal Trespass and Mischief Found to Be Civil in Nature, Not Attracting Penal Provisions Under Sections 427, 448, 143, 147 IPC.

The petitioners, M.C. Kumar, Balakrishna @ Balu, Rakesh, and Sumanth Balakrishna, filed a criminal petition under Section 482 of the Code of Criminal ...

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High Court of Karnataka Grants Anticipatory Bail to Accused in Multi-Crore Fixed Deposit Fraud Case. Petitioner Allegedly Involved in Fraudulent Withdrawal of Rs. 100 Crores from Karnataka Agricultural Marketing Federation Through Forgery and Impersonation.

The petitioner, Sri Jerry Paul, filed a criminal petition under Section 438 of the Code of Criminal Procedure, 1973 (CrPC) seeking anticipatory bail i...

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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Bombay High Court Allows Accused in Corruption Case to Obtain Pre-FIR Enquiry Documents for Defence — Right to Fair Trial Under Article 21 Includes Access to Documents Referred to in Chargesheet Under Section 207 CrPC.

The petitioners, Dhondiba s/o Namdeo Dhonde and Kusumbai w/o Dhondiba Dhonde, were accused in a trial under the Prevention of Corruption Act, 1988, fo...