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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Change of Opinion on Deduction Under Section 10AA of Income Tax Act, 1961 is Invalid.

The petitioner, Oracle Financial Services Software Limited, is a company engaged in providing information technology solutions to banks and financial ...

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Bombay High Court Acquits Accused in Murder Case Due to Unreliable Sole Eyewitness Testimony and Lack of Corroboration. Conviction under Sections 302, 307 IPC and Section 30 Arms Act set aside as medical and ballistic evidence contradicted the eyewitness account.

The case involves two criminal appeals arising from a judgment dated 29.12.2006 passed by the Additional Sessions Judge, Satara in Sessions Case No.53...

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High Court of Bombay at Goa Hears Appeals Against Conviction for Abduction, Murder, Robbery, and Conspiracy. The Appellants Contended That Lodging Two FIRs for the Same Transaction Vitiated the Trial and That Circumstantial Evidence Was Insufficient.

The High Court of Bombay at Goa heard four criminal appeals against a common judgment of the Sessions Court in Sessions Case No. 50/2009, which convic...

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Bombay High Court Dismisses Bail Application of Accused in UAPA Case on Grounds of Parity and Merits. Parity with co-accused granted bail is not a valid ground when the applicant's role is distinct and the first bail application was rejected on merits.

The applicant, Dr. Gokarakonda Naga Saibaba, filed a second bail application under Section 439 of the Code of Criminal Procedure, 1973, seeking bail i...

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Madras High Court Acquits Accused in Double Murder Case Due to Unreliable Testimony and Lack of Corroboration. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The case pertains to a criminal appeal filed by three accused persons, Madhesh (A1), Kalaivani (A2), and Prema (A3), against their conviction and sent...

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CRIMINAL APPEAL NO. 661 OF 2005

The case arose from Special Case No. 10 of 2001 before the III Additional Sessions Judge, Raigad, where eight accused faced trial on charges of kidnap...