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Supreme Court Upholds Conviction of Accused in NDPS Case Based on Confessional Statements and Recovery of Charas. Statements under Section 67 of NDPS Act, 1985 held admissible and voluntary, and recovery of contraband from house and auto rickshaw established guilt beyond reasonable doubt.

The Supreme Court of India heard two criminal appeals arising from a common judgment of the Gujarat High Court, which had affirmed the conviction of S...

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Supreme Court Allows Assessees' Appeals in Interest Tax Dispute on Hire-Purchase Transactions. The interest component in hire-purchase instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974 as hire-purchase transactions are not loans or advances.

The Supreme Court allowed the appeals filed by M/s Muthoot Leasing and Finance Limited and other assessees, setting aside the judgment of the Kerala H...

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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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Supreme Court Allows Appeal in Dishonour of Cheque Case, Reinstates Proceedings Quashed by High Court. Parallel Prosecutions Under Section 138 of the Negotiable Instruments Act, 1881 and Other Offences Are Permissible, and Settlement Agreement Does Not Extinguish Liability Unless Full Payment Is Made.

The dispute arose from dishonoured cheques issued by Aanchal Cement Limited (ACL) to Gimpex Private Limited. Gimpex had paid customs duty and wharfage...

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Supreme Court Upholds Conviction of Bus Driver in Fatal Accident Case. Concurrent findings of fact by lower courts on rash and negligent driving causing death of four persons under Sections 279, 337, and 304-A IPC affirmed.

The appellant, Thangasamy, was convicted by the Trial Court for offences under Sections 279, 337 (3 counts), and 304-A (4 counts) of the Indian Penal ...

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Bombay High Court Acquits Accused in POCSO and Rape Case Due to Inconsistent Victim Testimony and Lack of Corroboration. Conviction under Section 3/4 of POCSO Act and Section 376 IPC set aside as prosecution failed to prove penetrative sexual assault beyond reasonable doubt.

The appellant, Kishor Shankar Palve, was convicted by the Special Court and Additional Sessions Judge, Ahmednagar, for offences under Section 3 punish...

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Bombay High Court Acquits Accused in Murder Case Due to Inconsistent Evidence and Lack of Credible Witnesses. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The appellant, Amir Ismail Sayyad @ Billa, was convicted by the Additional Sessions Judge, Thane, for the murder of a 4½-year-old boy, Rizwan, under ...