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Karnataka High Court Delivers Order on Writ Petitions Challenging DGFT Policy Circulars on SEIS Eligibility and Show Cause Notices. The Court Addresses the Ultra Vires Nature of Circulars No. 06/2018 and 08/2018 under Foreign Trade Policy 2015-2020.

Two writ petitions were filed before the Karnataka High Court challenging the validity of Policy Circulars No. 06/2018 dated 22.05.2018 and No. 08/201...

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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 Appeals Against Conviction in Dacoity Case Due to Unreliable Identification and Lack of Corroboration. The court held that the testimony of a single witness (PW8) without corroboration and unreliable identification cannot sustain a conviction under Section 395 IPC.

The case involves two criminal appeals arising from a common judgment of the Additional Sessions Judge, Bombay, in Sessions Case No.1505/99. The appel...

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Bombay High Court Quashes FIR and Chargesheet in Environment Protection Act Case Due to Lack of Sanction and Cognizance Error. The court held that the Magistrate failed to apply mind and sanction was not validly obtained, rendering the proceedings an abuse of process.

The applicants filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973 seeking quashing of FIR No.3 of 2012 registered ...

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Karnataka High Court Dismisses Second Appeal in Partition Suit — Concurrent Findings of Fact Not Disturbed. Court holds that no substantial question of law arises under Section 100 CPC where courts below concurrently found plaintiff not to be the legally wedded wife of deceased.

The case involves a second appeal filed under Section 100 of the Code of Civil Procedure, 1908, against the judgment and decree dated 16.04.2004 passe...

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High Court of Karnataka Acquits Accused in Murder Case Due to Unreliable Circumstantial Evidence and Lack of Motive. Conviction under Sections 302 and 448 IPC set aside as prosecution failed to prove chain of circumstances beyond reasonable doubt.

The appellant, Sri Annappa Bhandary, was convicted by the Additional District and Sessions Judge, Udupi (sitting at Kundapura) in S.C.No.29/2018 for o...

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Bombay High Court Upholds Conviction of Five Accused in Murder Case Arising from Canal Dispute. The court affirmed life imprisonment under Section 302 read with 149 IPC for causing death during an unlawful assembly with common object of damaging property.

The case arises from an incident on 07/02/2004 at about 10:00 PM when the deceased and prosecution witnesses went to their field for watering crops. T...

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High Court of Karnataka Adjudicates Writ Petition Concerning Nursery Exemption in Land Acquisition for Dr. Shivarama Karanth Layout. Petitioner claims exemption under Government Order dated 01-01-1987 for nursery land acquired for layout formation.

Background: The case involves acquisition of land for the formation of a residential layout known as Dr. Shivarama Karanth Layout by the Bangalore Dev...