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Gujarat High Court Acquits Accused in Child Rape Case Due to Inconsistent Evidence and Lack of Corroboration. Conviction under Sections 363, 365, and 376 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The appellant, Kedar Rathod, was convicted by the Additional Sessions Judge, Bardoli, for offences under Sections 363, 365, and 376 of the Indian Pena...

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Gujarat High Court Acquits Sales Tax Officer in Corruption Case Due to Unreliable Trap Witnesses and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988.

The appellant, Manilal Bhikhabhai Makwana, was a Sales Tax Officer in Ahmedabad. The complainant, Himanshu Jayantibhai Patel, was a honey trader. The ...

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Supreme Court Allows Assessee in Income Tax Case — Receipt for Construction of Cinema House Not Advance Rent. Lease Lacked Stipulation for Adjustment of Payment Toward Rent; Premium Prima Facie Capital Not Taxable Under Income Tax Act.

The case involves an assessee who, on July 19, 1945, took a lease of certain premises in Calcutta on monthly rent. He made alterations to convert the ...