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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.

The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...

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Bombay High Court Cancels Bail of Accused in Tiger Poaching Case Under Wild Life (Protection) Act, 1972 — Accused Found to Be Financier and Key Link in Transnational Wildlife Trafficking.

The State of Maharashtra (Forest Department) filed an application under Section 439(2) of the Criminal Procedure Code, 1973 seeking cancellation of ba...

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Bombay High Court Grants Bail to Accused in Illegal Building Collapse Case Due to Lack of Prima Facie Evidence of Culpable Homicide and Long Incarceration. Court Held That Section 304 IPC Requires Knowledge of Likely Death, Which Was Not Established Against the Applicants.

The judgment concerns three bail applications filed by accused persons arrested in connection with the collapse of an illegally constructed building i...

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Bombay High Court Dismisses Successive Habeas Corpus Petitions Challenging COFEPOSA Detention Orders on Grounds of Constructive Res Judicata. Fresh Grounds Must Be Raised in Earlier Petitions or Are Barred.

The judgment concerns two criminal writ petitions filed under Article 226 of the Constitution of India challenging orders of detention passed under Se...

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Bombay High Court Quashes Preventive Detention Orders Under COFEPOSA for Lack of Proximity and Non-Application of Mind. Detention orders set aside as the detenus were not directly involved in smuggling and the detaining authority failed to consider less drastic alternatives.

The Bombay High Court, by a judgment dated 24 January 2014, allowed two criminal writ petitions challenging preventive detention orders passed under S...