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Gujarat High Court Dismisses State Appeal Against Acquittal in Corruption Case Due to Unreliable Trap Witnesses. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Section 161 IPC and Section 5(2) of Prevention of Corruption Act, 1988.

The State of Gujarat filed an appeal under Section 378(1)(3) of the Code of Criminal Procedure, 1973, against the judgment and order of acquittal date...

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Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares of Foreign Company Not Taxable in India. Shares of a Bermuda company transferred outside India do not constitute transfer of a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961.

The petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda, challenged an assessment order dated 25th March 2013 passed by the Deputy Co...

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High Court of Gujarat Dismisses State Appeal Against Acquittal in Corruption Case Due to Unreliable Trap Witness. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) and 13(2) of Prevention of Corruption Act, 1988.

The State of Gujarat filed an appeal under Section 378(1)(3) of the Code of Criminal Procedure, 1973 against the judgment and order of acquittal dated...

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Bombay High Court Acquits Accused in Murder Case Due to Unreliable Testimony of Related Witnesses and Lack of Corroboration. Conviction under Sections 302, 307, 324, 143, 147, 148, 149 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The judgment arises from a criminal appeal against conviction for murder and related offences. The appellants, original accused Nos.1-3, 5, and 6, wer...

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Bombay High Court Issues Judgment in Writ Petition for Refund of Interest Under Customs Act, 1962. Petition Seeks Refund of Interest Allegedly Illegally Recovered Without Issuing Notice Under Section 59(1) of the Customs Act.

The dispute arose from the import of spices by the petitioners, fourteen proprietary firms, who faced a refusal from the customs authorities to clear ...