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Bombay High Court Allows Revenue's Appeal in Income Tax Case on Interest Income Classification. Interest income from bank deposits, intercorporate deposits, call money, debentures, and from Income Tax Department held not to be business income for deduction under Section 80HHC of the Income Tax Act, 1961.

The Revenue Department filed appeals under Section 260-A of the Income Tax Act, 1961 against the orders of the Income Tax Appellate Tribunal (ITAT) fo...

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Bombay High Court Allows Claimants' Appeal in Land Acquisition Case for Village Extension — Market Value Enhanced to Rs. 67,000 per Acre Based on Comparable Sale Deed. Deduction of 1/3rd for Development Applied to Sale Price of Rs. 1,00,000 per Acre Under Section 23 of Land Acquisition Act, 1894.

The case involves two cross-appeals arising from a land acquisition matter. The claimants' land measuring 1.23 H.R. (approx. 3 acres) in Mouza Asra, T...

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Bombay High Court Allows Public Interest Litigation and Quashes Sedition Charge Against Cartoonist. Freedom of Speech and Expression Under Article 19(1)(a) Protects Political Satire and Cartoons Unless They Incite Violence or Public Disorder.

The present Public Interest Litigation was filed by Sanskar Marathe, a practicing advocate, challenging the arrest of Assem Trivedi, a political carto...

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Bombay High Court Quashes FIR in Abetment of Suicide Case Due to Absence of Instigating Acts. Applicant on Leave During Incident, No Proximate Link to Deceased's Suicide Established Under Section 306 IPC.

The applicant, Kishor Dattatraya Shinde, an Assistant Engineer with Maharashtra State Electricity Distribution Company Limited, filed a criminal appli...

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Bombay High Court Dismisses Acquiring Body's Appeal in Land Acquisition Compensation Enhancement. Compensation for playground land enhanced from Rs.30 to Rs.102 per sqm based on comparable sales and location advantages under Land Acquisition Act, 1894.

The appellant, Village Panchayat of Collem, challenged the judgment and award dated 13.01.2010 passed by the Reference Court in Land Acquisition Case ...

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High Court of Karnataka Allows Appeal for Enhancement of Compensation in Motor Accident Claim — Negligence of Canter Driver Upheld. Claimants, parents of deceased aged 45, awarded enhanced compensation with 40% future prospects and multiplier of 14 under Motor Vehicles Act, 1988.

The appeal was filed by the claimants, Sri Thimmappa @ Pooja Thimmappa and Smt. Sujathamma @ Pooja Ramanjanappagari Sujathamma, who are the parents of...

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High Court of Karnataka Dismisses Insurer's Appeal in Workmen's Compensation Case — Cleaner's Death During Employment Covered Under Workmen's Compensation Act, 1923. Employer-Employee Relationship Established Despite Absence of Written Contract, and Insurer Liable to Pay Compensation.

The case involves an appeal filed by The New India Assurance Co. Ltd. under Section 30(1)(a)(aa) of the Workmen's Compensation Act, 1923, challenging ...

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High Court Quashes Abetment to Suicide Case Against School Principal for Lack of Instigation. Allegations of demanding fees and scolding student not sufficient to constitute abetment under Section 306 IPC.

The petitioner, Smt. Parveen Taj, was the secretary of H.K.G.N. Education Society running St. Paul English High School. The son of respondent No.2, a ...

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Madras High Court Acquits Accused in Murder Case Due to Lack of Direct Evidence and Unreliable Circumstantial Evidence. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Establish Chain of Circumstances Beyond Reasonable Doubt.

The appellant, Sadaiyandi, was convicted by the Additional District Judge (Fast Track Court), Theni, for the murder of a woman and theft of her gold o...

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Madras High Court Acquits Accused in SC/ST Act Murder Case Due to Inconsistent Evidence and Doubtful Caste Insult. Conviction under Sections 302, 341, 294(b), 506(ii) IPC r/w SC/ST Act set aside as prosecution failed to prove caste-based motive and murder beyond reasonable doubt.

The case involves an appeal by Rajesh, Mahadevan, and Anand (Accused Nos.1, 2, and 6) against their conviction and sentence by the I Additional and Se...