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Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

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Karnataka High Court Grants Bail to Accused in Kidnapping and Extortion Case Due to Lack of Prima Facie Evidence for Section 364A IPC. Court finds no demand for ransom or threat to kill, essential for Section 364A IPC, and grants bail under Section 439 CrPC.

The petitioner, Manjunatha @ Manju, filed a criminal petition under Section 439 of the Code of Criminal Procedure, 1973 (CrPC) seeking bail in Crime N...

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Supreme Court Acquits Accused in Murder Case Due to Insufficient Circumstantial Evidence and Investigation Lapses. High Court Conviction Under IPC Sections 302 and 201 Reversed, Trial Court Acquittal Restored

The Supreme Court allowed the criminal appeals, setting aside the High Court's conviction and restoring the Trial Court's acquittal of the appellants ...

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Bombay High Court at Goa Acquits Accused in Murder Case Due to Lack of Credible Evidence and Unreliable Circumstantial Links. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The appellant, Manohar Ketkar, was convicted by the Additional Sessions Judge, Mapusa, for the murder of his wife Manisha under Section 302 IPC and se...

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Bombay High Court Upholds Juvenile Board's Decision to Try Older Juvenile as Adult in Murder Case — Section 15 of Juvenile Justice Act, 2015 Requires Individualized Assessment of Physical and Mental Capacity to Commit Offence.

The case involves two juveniles, aged 17.5 years and 16.5 years, accused of murdering a three-and-half-year-old child. The Juvenile Justice Board, aft...

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Bombay High Court at Goa Dismisses Writ Petition Challenging Goa Children's Act, 2003 as Premature. Petitioner Convicted for Kidnapping and Murder of Minor Cannot Challenge State Legislation When Appeal Against Conviction is Pending.

The petitioner, Rohan Pradeep Dhungat, was convicted by the Goa Children's Court in Special Case No.28/2006 for offences including kidnapping for rans...

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Bombay High Court Dismisses State Appeal Against Acquittal in Kidnapping and Murder Case Due to Lack of Evidence. Circumstantial Evidence Found Insufficient to Prove Guilt Beyond Reasonable Doubt Under Sections 363, 364, 364A, 302, 201 IPC.

The State of Maharashtra filed an appeal against the judgment of acquittal passed by the Additional Sessions Judge, Bhandara in Sessions Case No.66/20...

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Supreme Court Dismisses Appeal of Convict in Kidnapping and Murder Case Based on Circumstantial Evidence. The court upheld life imprisonment under Section 364A IPC for kidnapping for ransom, relying on last seen evidence and recovery of victim's belongings despite non-recovery of dead body.

The appellant, Sanjay Rajak, was convicted under Section 364A IPC for kidnapping a 5-6 year old child for ransom and sentenced to life imprisonment. T...