Search Results for "Concurrent Finding"

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Supreme Court Reinstates Conviction in Cheque Dishonour Case, Modifies Sentence to Fine. Presumption Under Section 139 NI Act Favours Complainant Unless Rebutted by Probable Defence – High Court’s Acquittal Overturned

Presumption of Legally Enforceable Debt (Sections 118 & 139 NI Act): The Supreme Court reiterated that once the complainant proves the cheque...

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Supreme Court Modified Conviction from Section 302 IPC to Section 304 Part I IPC Due to Lack of Premeditation. Sudden Fight Over Agricultural Land Dispute—No Premeditation—Conviction Altered to Culpable Homicide Not Amounting to Murder

A sudden fight without premeditation, even if leading to death, does not constitute murder under Section 302 IPC but falls under Section 304 IPC. Test...

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Supreme Court Clarifies Eligibility Criteria for Food Safety Officers: Master’s Degree in Relevant Subjects Valid for Appointment. Court Rules in Favor of Appellants, Quashes High Court’s Decision on FSO Qualifications

The term “degree” under Section 22(3) of the UGC Act includes Bachelor’s, Master’s, and Doctorate degrees, and any restriction to exclude Mast...

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Eviction Suit on Grounds of Bonafide Requirement under Maharashtra Rent Control Act, 1999. Landlord’s Right to Evict Tenant for Bonafide Requirement Upheld – Unregistered Rent Agreement Not a Bar to Eviction

Bonafide Requirement – The landlord (Plaintiff) sought eviction of the tenant (Defendant) on the grounds of bonafide requirement under Section 16(1...

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Supreme Court Acquitted Accused in Bribery Case Due to Lack of Proof Beyond Reasonable Doubt

Demand and Acceptance of Bribe Not Established – Conviction and Sentence Set Aside – Prosecution’s Case Collapsed Due to Inconsistent Evidence �...

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Supreme Court Restores Eviction Decree Against Tenant — Reaffirms Scope of Second Appeal Jurisdiction

The Apex Court upheld the concurrent findings of the Trial Court and First Appellate Court — Clarified the principles governing the scope of Second ...

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Income Tax Act, 1961 — Section 260A — Bombay High Court Dismissed Appeals by Refrigerated Distributors Pvt Ltd Challenging Additions on Bogus Purchases — No Substantial Question of Law Involved

Assessment Years 2007-08 to 2012-13 — Appellant Assessee Failed to Prove Purchases — Tribunal’s Reduction of Addition from 25% to 10% of Gross P...

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Bombay High Court held that the entire amount of unverified purchases should be disallowed under Section 69C of the Income Tax Act, 1961, rejecting partial disallowance made by appellate authorities.

Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...