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Bombay High Court Upholds Acquittal in Kidnapping and Extortion Case Due to Hostile Complainant and Lack of Evidence. State fails to prove charges under Sections 364-A, 386, 387 IPC as prosecution witnesses turned hostile and identification of accused was doubtful.

The State of Maharashtra appealed against the judgment and order dated 16/12/1999 passed by the Additional Sessions Judge, Pune in Sessions Case No. 1...

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Bombay High Court Dismisses Petition Seeking Transfer of Investigation in Alleged Offences Against Brother. Court finds no credible material to warrant transfer of investigation to Crime Branch, as police had already conducted inquiry and found no substance in allegations.

The petitioner, Bertram D'Silva, filed a writ petition under Article 226 of the Constitution of India seeking directions to the State authorities to a...

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High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...

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Bombay High Court Quashes Process Issued by Magistrate in Summary Criminal Complaint for Lack of Consideration of Section 202 CrPC Inquiry Report. Magistrate Failed to Apply Mind to Police Report Indicating No Evidence, Rendering Order of Issuance of Process Unsustainable.

The petitioner, Mohd. Raza Hasan, filed a Criminal Writ Petition before the Bombay High Court, Nagpur Bench, challenging the order dated 27.07.2010 pa...

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Bombay High Court Allows Revenue's Appeal on Employees' Contribution Deduction in Income Tax Case. Employees' contribution to PF/ESI/pension fund is deductible under Section 36(1)(va) only if paid before due date, not under Section 43B.

The case involves two appeals filed by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, against the common order of the ...

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Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...