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Bombay High Court Quashes FIR in Cyber Stalking Case: E-mails Lacking Sexual Content Do Not Attract Section 67 of IT Act or Sections 354, 509, 506 IPC. Court holds that vulgar language without lascivious intent or threat of injury does not constitute obscenity or criminal intimidation.

The Petitioner, Joseph Paul de Sousa, sought quashing of FIR No. 30 of 2009 registered with the Cyber Cell, Mumbai, for offenses under Sections 354, 5...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Dismisses Revision Against Refusal to Drop Witnesses and Array Them as Accused in Sohrabuddin Fake Encounter Case. Court Holds That Power Under Section 319 CrPC Is Discretionary and Cannot Be Invoked by an Accused at Trial Stage Without Evidence.

The applicant, a senior IPS officer and accused No. 2 in the Sohrabuddin fake encounter case, filed a criminal revision challenging the Sessions Court...

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High Court of Karnataka Dismisses Insurer's Appeal in Motor Accident Claim — Insurer Liable Despite Owner's Failure to Produce Driving License. Burden of Proof on Insurer to Show License Invalidity Under Section 149 of Motor Vehicles Act, 1988.

The case arises from a motor accident claim filed by the legal representatives of the deceased, Parvati, who died in a road accident on 04.08.2012. Th...

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Bombay High Court Hears Section 34 Petition Against Arbitral Awards in Information Technology Upgrade Contract Dispute. Petition Challenges Awards Granting Refund and Rejecting Counter Claims.

The petition under Section 34 of the Arbitration and Conciliation Act, 1996 was filed by CMC Limited (original respondent in the arbitration) impugnin...

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Bombay High Court Allows Appeal in Income Tax Case: Investment in Shares of Private Company for Acquiring Control Held as Capital Asset, Not Stock-in-Trade. Shares held for 31 months with transfer restrictions cannot be treated as trading asset under Income Tax Act, 1961.

The appellant, Accra Investments Private Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961 against the order dated 25 April 2012 of...