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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Transfer of Shares as Gift During Internal Restructuring Not Constituting Income Escape Assessment When Full Disclosure Made During Scrutiny.

The petitioner, Asian Satellite Broadcast Pvt. Ltd., a private limited company engaged in trading, investment, and finance, filed its return of income...

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High Court of Karnataka Dismisses Petition to Quash FIR Against School Authorities Accused Under POCSO Act. Court Holds that Statutory Duty to Report Child Sexual Abuse Overrides Institutional Silence and Upholds Investigation for Failure to Report Under Section 21.

The judgment arises from a criminal petition filed under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, seeking to quash the FIR registe...

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KAHC010159832015_1

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Supreme Court Confirms Death Sentence for Rape and Murder of 7½-Year-Old Mentally Challenged Girl. Circumstantial Evidence Including Last Seen, Recovery, and Medical Reports Established Guilt Beyond Doubt; Aggravating Factors Outweighed Mitigating Factors.

The Supreme Court dismissed the appeals of Manoj Pratap Singh, upholding his conviction and death sentence for the kidnapping, rape, and murder of a 7...

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Supreme Court Clarifies Legal Insanity Defence Under Section 84 IPC and Burden of Proof Under Section 105 Evidence Act. The court held that insanity must be legal, not medical, to exempt from criminal liability, with the accused bearing the burden of proof on a preponderance of probabilities standard.

The judgment involved an appeal where the appellant raised the plea of insanity under Section 84 of the Indian Penal Code, 1860, seeking reversal of a...

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Supreme Court Dismisses Appeals in Murder Case Due to Unreliable Evidence and Procedural Issues. Prosecution Failed to Prove Guilt Beyond Reasonable Doubt Under Section 302 Indian Penal Code, 1860, Amid Pathway Dispute and Inconsistent Eyewitness Testimony.

The Supreme Court of India dealt with multiple criminal appeals arising from a common occurrence involving a pathway dispute between the prime accused...

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Supreme Court Restores Fee Regulatory Committee's Determination in Telangana Professional College Fee Dispute. Court Sets Aside High Court's Re-determination of Fees for B.E./B.Tech Courses for Block Period 2016-2019, Upholding Expert Committee's Uniform Fee of Rs.97,000 per Student.

The Supreme Court considered appeals arising from a dispute over the fixation of fee structure for B.E. and B.Tech courses in private unaided professi...