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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 Acquits Appellant in Prevention of Corruption Act Case — Abetment of Bribe Not Proven. Pan Shop Owner's Conviction Under Section 12 Set Aside as Evidence Lacked Specific Demand and Proof of Mens Rea.

The appellant, Abdul Mannan Mohd. Yusuf, was convicted under Section 12 of the Prevention of Corruption Act, 1988 by the Special Court, Nagpur, in Spe...

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Bombay High Court Dismisses Appeal in Property Dispute Over Succession and Title — Upholds Trial Court's Finding That Plaintiff Failed to Prove Ownership. Succession Certificate Not Conclusive Proof of Title; Plaintiff Must Establish Independent Right to Property.

The appellant, Madhukar Venkatesh Ullal, filed a suit in the Bombay High Court seeking declaration of title and possession of a property. He claimed t...

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Bombay High Court Confirms Death Sentence for Accused in Rape and Murder of Two-Year-Old Child. The court upheld the conviction under Section 302 IPC, Section 376A IPC, and Section 6 of POCSO Act, finding the crime to be in the 'rarest of rare' category.

The case involves the confirmation of a death sentence and an appeal against conviction for the rape and murder of a two-year-old child. The incident ...

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Bombay High Court Confirms Death Sentence for Rape and Murder of Minor Girl — Rarest of Rare Case. The Court upheld the conviction under Section 302 IPC for the brutal murder of a 4-year-old girl, finding the circumstantial evidence complete and the crime falling within the rarest of rare category.

The case involves the confirmation of a death sentence and an appeal against conviction. The accused, Ravi s/o Ashok Ghumare, was convicted by the Add...