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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Upholds Conviction for Rape of Mentally Retarded Woman in Himachal Pradesh. High Court's Reversal of Acquittal Upheld as Prosecutrix's Mild Mental Retardation Rendered Her Incapable of Understanding Sexual Assault.

The Supreme Court dismissed the appeal filed by Chaman Lal against the judgment of the Himachal Pradesh High Court, which had reversed his acquittal a...

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Bombay High Court Dismisses Petition Challenging SAFEMA Notice Against Family Members of Convicted NDPS Offender. Property Attachment Under SAFEMA Sections 68A-68I Upheld as Independent of Criminal Trial Outcome.

The petitioners, Zaibunissa Ebrahim Khan, Junaid Ebrahim Khan, Faizal Ebrahim Khan, Imran Ebrahim Khan, and Afzal Ebrahim Khan, are family members of ...

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Bombay High Court Quashes Rape Case Against Applicant in Promise of Marriage Dispute — Lack of Evidence of False Promise from Inception. Physical Relations Consensual Based on Long-Standing Relationship and Subsequent Conduct of Victim Indicates No Deception Under Section 376(2)(n) IPC.

The applicant, Gaurav Wankhede, filed a criminal application under Section 482 CrPC seeking quashing of Sessions Case No.569/2019 arising out of FIR N...