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High Court Dismisses Revenue's Appeal in Software Export Tax Exemption Case. ITAT's finding that assessee's software development services qualify as 'computer software' under Section 10B of Income Tax Act, 1961 upheld.

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 by the Income Tax Department (appellants) against the order dated 19.01.2...

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High Court Grants Anticipatory Bail to Husband in Dowry Harassment and Cyber Crime Case — Petitioner Granted Pre-Arrest Bail Subject to Conditions. Custodial Interrogation Not Required as Matrimonial Dispute Ongoing and Complaint Alleged to Be False.

The petitioner, R. Prashanth Kumar, filed a criminal petition under Section 438 of the Code of Criminal Procedure, 1973 (Cr.P.C.) seeking anticipatory...

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High Court Grants Bail to Nigerian National in ATM Fraud Case Under Sections 66(C) and 66(D) of IT Act — Petitioner Not Named in FIR and No Criminal Antecedents. Foreign National Status Not a Ground to Deny Bail When Custodial Interrogation Not Required.

The petitioner, Aluka Sandra Orewa @ Benny, a Nigerian national, filed a criminal petition under Section 439 of the Code of Criminal Procedure, 1973 (...

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High Court Dismisses Writ Petition Challenging Tender Award for Lack of Locus Standi. Petitioner who did not participate in tender process cannot challenge the award; tender conditions not arbitrary.

The petitioner, Voith Hydro Private Limited, filed a writ petition under Articles 226 and 227 of the Constitution of India seeking a writ of certiorar...

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Supreme Court Acquits Accused in POCSO Case Due to Inconsistent Testimony and Lack of Medical Corroboration. Conviction under Section 4 of POCSO Act and Section 376 IPC Set Aside as Prosecution Failed to Prove Case Beyond Reasonable Doubt.

The case involves an appeal against the conviction of Dr. Ramesh under Section 4 of the Protection of Children from Sexual Offences Act, 2012 and Sect...

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Gujarat High Court Quashes Trial Court's Dismissal of Complaint in Matrimonial Dispute — Remands for Fresh Consideration on Merits. Non-joinder of spouse without allegations cannot be ground for dismissal; matrimonial nature does not render complaint civil.

The petitioner, Sachin Kumar Daksh, filed a criminal complaint under Section 200 of the Code of Criminal Procedure, 1973 (Cr.P.C.) before the Judicial...