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Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

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Supreme Court Upholds Dismissal of CISF Officer for Corruption and Fabrication of Evidence. Disciplinary Proceedings Valid Despite Minor Procedural Irregularities.

The appellant, Pravin Kumar, was a Sub-Inspector in the Central Industrial Security Force (CISF) posted at the Bharat Petroleum Corporation Ltd (BPCL)...

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Supreme Court Dismisses Former Employee's Writ Petition Seeking CBI Investigation Against Company — No Fundamental Right Violation. Contractual Disputes Cannot Be Agitated Under Article 32; Suppression of Pending Civil Suits Leads to Dismissal.

The petitioner, a former CEO of Respondent No.12 Company, filed a writ petition under Article 32 of the Constitution seeking a writ of mandamus direct...

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Bombay High Court Upholds Acquittal of Accused in Criminal Breach of Trust Case Due to Lack of Entrustment Proof. Alleged Misappropriation of Rs. 1,25,000/- by Cashier Not Proven Beyond Reasonable Doubt Under Section 408 IPC.

The case involves a criminal appeal filed by the original complainant, Raghunath Dhondu Vani, and the firm Bajoriya Oil Refinary, challenging the acqu...

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Bombay High Court Upholds Conviction of Three Accused in Dacoity with Murder Case — Life Imprisonment Confirmed for Dacoity Under Section 396 IPC. Conviction Based on Circumstantial Evidence and Recovery of Stolen Property Under Section 412 IPC.

The case involves four criminal appeals filed under Section 374 of the Criminal Procedure Code against a common judgment and order of conviction and s...

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Bombay High Court Grants Bail to Accused in Counterfeit Currency Case on Grounds of Parity and Bailable Offence. The court held that where a co-accused has been granted bail on the ground that the offence under Section 489-C IPC is bailable, the same principle applies to another accused similarly placed.

The applicant, Kiran Kumar Kanhyalal Khadra (accused No.2), was arrested in connection with C.R. No.176 of 2010 registered at L.T. Marg Police Station...

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Bombay High Court Upholds Validity of Section 145 CrPC Proceedings in Multi-Party Disputes and Successive Orders. The court held that Section 145 CrPC applies to disputes involving more than two parties and that successive orders are permissible if fresh material shows a new apprehension of breach of peace.

The case involves a group of writ petitions and intervention applications challenging the validity of proceedings under Section 145 of the Code of Cri...