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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Bombay High Court Allows Appeal in Unfair Labour Practice Case — Reinstatement with Back Wages Granted for Illegal Termination. Workman's Dismissal Without Proper Enquiry and Without Compliance with Section 25F of Industrial Disputes Act, 1947 Held Illegal.

The appellant, Chandrashekhar Chintaman Vaidya, was employed by the respondent, National Organic Chemical Industries Ltd., as a workman. He was dismis...

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Bombay High Court Allows Petition of Zilla Parishad Member Challenging Election Disqualification on Age Grounds. School Register Entry Not Conclusive Proof of Age Under Section 16 of Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961.

The petitioner, Sou. Manisha Sanjay Waskar, was a member of the Zilla Parishad, Kolhapur, elected from Panchgaon constituency. Respondent No.1, Anil @...

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Bombay High Court Allows Appeals in Central Excise Classification Dispute — M/s. Tien Yuan India Pvt. Ltd. v. Commissioner of Central Excise. Classification of plastic components under Chapter 39 of Central Excise Tariff Act, 1985 upheld over Chapter 84.

The appellant, M/s. Tien Yuan India Pvt. Ltd., was engaged in the manufacture of plastic components used in textile machinery. The Commissioner of Cen...

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Bombay High Court Upholds Acquittal of Accused in Murder Case Due to Unreliable Testimony. Conviction under Sections 302, 506 read with 149 IPC and other charges set aside as prosecution failed to prove guilt beyond reasonable doubt.

The State of Maharashtra appealed against the acquittal of six respondents (Maruti Budhaji Bhopi, Santosh Budhaji Bhopi, Ramesh Narayan Bhopi, Ashok N...

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High Court of Bombay at Goa Upholds Conviction of Car Washer for Rape and Criminal Trespass — Victim's Testimony Found Credible and Corroborated by Medical Evidence and Prompt FIR.

The appellant, Alfred Fernandes, was convicted by the Fast Track Special Court, POCSO, Panaji, Goa, for offences under Sections 448, 354 and 376 of th...

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Bombay High Court Upholds Acquittal in Dowry Death Case Due to Lack of Evidence of Cruelty Soon Before Death. Presumption under Section 113B of Evidence Act not attracted as prosecution failed to establish demand of dowry or harassment within seven years of marriage.

The State of Maharashtra appealed against the judgment and order of acquittal dated 19th November 1998 passed by the Additional Sessions Judge, Latur ...

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High Court of Bombay at Goa Acquits Appellant in Murder Case Due to Unreliable Dying Declaration. Conviction under Section 302 IPC Set Aside as Dying Declaration Suffered from Material Inconsistencies and Was Not Supported by Medical Evidence.

The appellant, Fatima C. Fernandes, was convicted by the Sessions Court for the murder of her mother-in-law, Angelina Fernandes, by setting her ablaze...