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WRIT PETITION NO.19366 OF 2024

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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Bombay High Court Confirms Death Sentence for Rape and Murder of Minor Girl - Upholds Conviction Under Sections 376, 302 IPC and Section 6 POCSO Act. Circumstantial Evidence Including Last Seen Theory and DNA Evidence Sufficient to Prove Guilt Beyond Reasonable Doubt.

The case pertains to the rape and murder of a 16-year-old girl on 5th September 2013. The victim, a student of ITI, was last seen by her mother at Asa...

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Bombay High Court Upholds Life Conviction for Rape of Minor Sister-in-law Under POCSO Act and IPC. Accused's repeated sexual assault on 17-year-old victim resulting in pregnancy proved beyond reasonable doubt by consistent testimony and medical evidence.

The appellant, Amol @ Ratan Pralhadrao Tayade, was convicted by the Additional Sessions Judge, Akola, for offences under Section 4 of the Protection o...

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Bombay High Court Dismisses State Appeal Against Acquittal of Husband in Dowry Death Case. The Court held that the prosecution failed to prove unnatural death or cruelty under Sections 302 and 498-A IPC, and the dying declaration was unreliable.

The State of Maharashtra appealed against the acquittal of Shivaji Bhujangrao Ukirde (respondent) by the Ad-hoc Additional Sessions Judge, Aurangabad,...

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Bombay High Court Acquits Accused in Rape Case Due to Unreliable Testimony and Lack of Corroboration. Conviction under Sections 376 and 506 IPC set aside as prosecutrix's evidence was inconsistent and medical evidence did not establish rape.

The appellant, Suresh Karbhari Wadge, was convicted by the Additional Sessions Judge, Shrirampur, for offences under Sections 376 (rape) and 506 (crim...

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Bombay High Court Allows Writ Petition Challenging Seizure of Gum by Forest Officials — Transit Passes Valid and Seizure Without Authority Under Forest Act. Petitioner had valid contract and transit passes for gum collection; seizure at destination without proper authority held illegal.

The petitioner, Arjun Ratansing Jadhav, was the highest bidder in an auction for collection of gum from Chalisgaon forest area for the period 26.11.20...

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Bombay High Court Dismisses Revenue's Appeals in Antidumping Duty Gap Period Case. Tribunal's Decision That No Antidumping Duty Can Be Levied During Period Between Expiry of Provisional Duty and Imposition of Final Duty Under Rule 21 of Customs Tariff (Antidumping) Rules, 1995 Upheld.

The Commissioner of Customs (Import), Mumbai, filed appeals against orders of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated 1 Aug...

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Bombay High Court Allows Appeal Against Single Judge Order Setting Aside Administrative Permission for Milk Collection. Fraud Allegation Not Proven as Proposal Was Complete at Time of Application.

The appellant, Subhas Anna Kool, challenged the judgment and order dated 25-10-2005 of a learned single Judge of the Bombay High Court in Writ Petitio...