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Bombay High Court Allows Appeal in Central Excise Case: Commissioner's Decision on Nil Duty Binding on Assessing Officer. Duty on DTA Clearances of Fresh Mushrooms by 100% EOU Held Nil Following Commissioner's Order Under Section 3(1) of Central Excise Act, 1944.

The appellant, ECO Valley Farms & Foods Limited, a 100% Export Oriented Unit (EOU) engaged in cultivation, manufacture, and export of fresh/processed ...

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Bombay High Court Grants Default Bail to Accused in MCOCA Case Due to Non-Filing of Charge Sheet Within 90 Days. The court held that the right to default bail under Section 167(2) Cr.P.C. is not defeated by subsequent inclusion of MCOCA offences after the expiry of the statutory period.

The appellants were arrested on 31.05.2021 in connection with Crime No.509/2021 for offences under Sections 302, 201, 120-B, 364, 212 read with Sectio...

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High Court of Gujarat at Ahmedabad Examined Conviction Under Sections 498A, 306 IPC and Dowry Prohibition Act in Appeal. Dying Declaration Contradictions and Procedural Irregularities Raised as Grounds to Set Aside Trial Court’s Judgment.

The appeal challenged the conviction of the appellant-husband for offences under Sections 498A and 306 of the Indian Penal Code and Sections 3 and 7 o...

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Supreme Court Allows Suit Based on Adverse Possession — Overrules Earlier View That Adverse Possession Can Only Be Used as Shield. Plaintiff Who Has Perfected Title by Adverse Possession Can Sue for Declaration and Protection or Recovery of Possession.

The Supreme Court addressed the question whether a person claiming title by adverse possession can maintain a suit for declaration of title and for pr...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on mere change of opinion on share premium addition under Section 68 is invalid as all material was disclosed during original assessment.

The petitioner, Rajshree Realtors Private Limited, a real estate company, filed its return of income for Assessment Year 2012-2013 declaring income of...

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High Court of Karnataka Delivers Order on Petition to Quash Criminal Complaint in Share Forgery Case — Allegations of Duplicate Shares and Impersonation Reviewed Under IPC Sections 467 and 418 Without Specific Accusations Against Company Officials

This criminal petition under section 482 of the Code of Criminal Procedure, 1973 was filed by United Spirits Limited, a public limited company, seekin...