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Supreme Court Allows Appeals in SAFEMA Forfeiture Case — Notice to Convict Not Mandatory When Property Held by Relatives. The Court held that proceedings against relatives under Section 6 of SAFEMA are independent and do not require prior notice to the convict.

The Supreme Court of India heard appeals against a Madras High Court judgment that had set aside forfeiture orders under the Smugglers and Foreign Exc...

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Bombay High Court Acquits Accused in Assault on Public Servant Case Due to Material Contradictions in Witness Testimony. Conviction under Section 332 IPC set aside as prosecution witnesses gave conflicting accounts of who landed the fist blow, rendering them unreliable.

The case arises from a criminal revision application challenging the conviction of Azharali Jaferali Qureshi (the applicant) under Section 332 read wi...

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Bombay High Court Considers Appeal Against Tribunal's Order Requiring Section 72A Approval for Amalgamated Company's Depreciation Claim. The Court Examines Whether Written Down Value of Assets Can Be Adjusted by Adding Unabsorbed Depreciation Without Central Government Approval.

This appeal under Section 260A of the Income Tax Act, 1961 arose from the order of the Income Tax Appellate Tribunal, Mumbai, concerning assessment ye...

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High Court of Bombay Dismisses Revenue's Appeal in Bogus Purchase Case — GP Rate Restricted to 15% on Alleged Bogus Purchases. The court held that when purchases are accepted as genuine but from bogus parties, only the profit element embedded in such purchases can be taxed, not the entire purchase amount.

The case pertains to an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate ...

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Bombay High Court Acquits Accused in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Prevention of Corruption Act and IPC set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The judgment pertains to two criminal appeals filed by the original accused nos. 1 and 2 against their conviction by the Special Judge, Greater Bombay...

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Bombay High Court Dismisses CBI Appeal Against Acquittal in Corruption Case — Prosecution Fails to Prove Misappropriation Beyond Reasonable Doubt. Sanction for Prosecution Under Section 19 of PC Act, 1988 Was Invalid and Evidence Lacked Credibility.

The case pertains to an appeal filed by the Central Bureau of Investigation (CBI) against the acquittal of the respondent, Shivanand Fakirappa Bachagu...

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Bombay High Court Allows Amendment of GSTIN in Bill of Entry Under Section 149 of Customs Act, 1962 — Petitioner's Request for Correction of GSTIN and Address in Bill of Entry Allowed as Permissible Amendment

The petitioner, Sinochem India Company Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging an order dated Octo...

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Gujarat High Court Dismisses Revision Against Acquittal in Dowry Death Case — No Evidence of Cruelty or Abetment to Suicide. Presumption under Section 113B of Evidence Act not attracted as prosecution failed to prove demand of dowry soon before death.

The applicant, Jesabhai Dosabhai Bhatu, the father of the deceased Nathiben alias Nitaben, filed a criminal revision application before the Gujarat Hi...