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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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Bombay High Court Allows Impounding of Unregistered MoU Under Stamp Act in Civil Suit — Trial Court's Rejection Set Aside. Section 33 of Maharashtra Stamp Act Mandates Impounding of Insufficiently Stamped Documents Irrespective of Registration Requirement Under Section 49 of Registration Act.

The petitioners, Yuvraj Developers, a partnership firm, filed a writ petition under Article 227 of the Constitution of India challenging an order date...

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High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

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Bombay High Court Rules Against Stamp Duty on Amalgamation Orders Under Companies Act, 1956. Court Order Sanctioning Scheme of Amalgamation Is Not a Conveyance Under Bombay Stamp Act, 1958.

The case involved a reference under the Bombay Stamp Act, 1958, arising from a scheme of amalgamation between Reliance Industries Limited (transferee)...

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High Court Dismisses Arbitration Petitions Under Section 34 of Arbitration and Conciliation Act, 1996 — Upholds Arbitrator's Awards in Charterparty Dispute. Court Confirms That Arbitrator's Findings on Breach of Contract and Damages Are Not Open to Reappraisal Under Section 34.

The Petitioner, Rashtriya Chemicals & Fertilizers Ltd. (RCF), a public sector company, entered into an Agreement of Affreightment with the Respondent,...

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Bombay High Court Rules Against Export Tax Exemption for Helium Gas Supplied to ONGC at Mumbai High. Sales to ONGC at Mumbai High Not Exports Under Section 5(1) Central Sales Tax Act as Mumbai High Is Not a Foreign Destination.

The case involves a sales tax reference under Section 61(4) of the Bombay Sales Tax Act, 1959, arising from a decision of the Maharashtra Sales Tax Tr...

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Bombay High Court Allows Custody of Seized Truck in Excise Case — Modifies Onerous Condition of Bank Guarantee Under Section 457 CrPC. Truck Owner Not Required to Furnish Bank Guarantee for Full Value; Reasonable Conditions to Be Imposed.

The applicant, Jilani Nasiruddin Gore, filed an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) challenging the order of ...