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Bombay High Court Acquits Husband in Dowry Harassment and Abetment of Suicide Case Due to Lack of Evidence of Cruelty and Instigation. Conviction under Sections 498A and 306 IPC set aside as prosecution failed to prove willful conduct or direct act of instigation leading to suicide.

The appellant, Sanjay Dagadu Naikawadi, was convicted by the Additional Sessions Judge, Satara, for offences under Sections 498A and 306 of the Indian...

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Bombay High Court Upholds Life Imprisonment for Murder in House Trespass Case — Conviction Based on Testimony of Injured Eyewitnesses and Motive of Theft and Removal from Service.

The appellant, Sadashiv Basappa Madgyal, was convicted by the Additional Sessions Judge, Sangli, for offences under Sections 302, 324 and 452 of the I...

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Bombay High Court Allows ESI Corporation's Appeal, Holds Software Development as Manufacturing Process Under ESI Act. Computer software development is a manufacturing process under Section 2(k) Factories Act, 1948, making employees eligible for ESI coverage.

The judgment concerns two appeals filed against orders of the Employees' Insurance Court, Mumbai, which had held that computer software development co...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case, Allows Additional Deduction Claim Without Revised Return. Assessee's claim for deduction under Section 43B of Income Tax Act, 1961, though not made in original return, is admissible before appellate authorities.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) which upheld the assessee's...

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Bombay High Court Dismisses Revenue Appeal in Raymond Ltd. Tax Case — Multiple Disallowances Deleted by ITAT Upheld. Pre-operative expenses, technical know-how payments, debenture issue costs, and lease rent deductions allowed as revenue expenditure under Income Tax Act, 1961.

The Commissioner of Income Tax-2, Mumbai (Revenue) appealed against the decision of the Income Tax Appellate Tribunal (ITAT) dated 22 March 2007 for A...

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Bombay High Court Allows Appeal Under Section 6 of Specific Relief Act for Possession Based on Prior Possession. The court held that the appellant had established prior possession and dispossession without consent, entitling her to a decree for possession under Section 6 of the Specific Relief Act, 1963.

The appellant, Cian De Souza, filed a suit under Section 6 of the Specific Relief Act, 1963, seeking vacation and peaceful possession of Flat No.4, Ha...

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Bombay High Court Allows SFC Petition Against Guarantors Under Section 31(1)(aa) of SFC Act, 1951 — Guarantors Liable Despite Company's Winding Up. Guarantee is a separate contract and liability of guarantor is co-extensive with principal debtor under Section 128 of Indian Contract Act, 1872.

The petitioner, SICOM Limited, a State Financial Corporation, filed a petition under Section 31(1)(aa) of the State Financial Corporation Act, 1951 ag...