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Madras High Court Acquits Accused in Gang Rape and Robbery Case Due to Inconsistent Evidence and Absence of Independent Witnesses. Conviction under Section 376(D) IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The case pertains to two criminal appeals filed by A1 and A2 (out of three accused) challenging their conviction and sentence by the Sessions Judge, M...

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High Court of Karnataka Dismisses Appeal Against Acquittal in NDPS Case — Prosecution Fails to Prove Conscious Possession of Heroin. Recovery of Contraband from Bag Not Linked to Accused as Independent Witnesses Turned Hostile and Procedural Lapses in Search and Seizure Under NDPS Act, 1985.

The appeal was filed by the Intelligence Officer, Narcotics Control Bureau, Chennai, against the judgment of acquittal dated 18.10.2008 passed by the ...

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High Court of Karnataka Acquits Accused in NDPS Case Due to Non-Compliance with Sections 42 and 50 of NDPS Act. Failure to Record Information and Conduct Personal Search in Presence of Gazetted Officer or Magistrate Renders Conviction Unsustainable.

The appellant, Sri Subramanyam, was convicted by the XXXIII Additional City Civil and Sessions Judge and Special Judge (NDPS), Bangalore, in Spl.C.C.N...

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Supreme Court Allows Appeal in Income Tax Deduction Case for Accrued Development Liability. Deduction for Estimated Future Development Expenses Allowed Under Section 10(1) of Indian Income-tax Act, 1922, as Liability Was Accrued, Not Contingent.

The dispute concerned the income tax assessment of a land-developing company that followed the mercantile method of accounting. The appellant, Messrs....

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Supreme Court Reverses High Court's Order for Accounts; Holds Export Transactions as Sales Not Agency. Distinction Between Sale and Agency Clarified Under Indian Contract Act, 1872, Based on Contractual Terms and Course of Dealing.

The dispute arose between a trader in hides and skins (respondent) and an exporter (appellant) over the nature of their contractual relationship durin...

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Karnataka High Court Hears Appeals Against Acquittal of Three Accused in Murder Case Under IPC. Charges Involve Conspiracy, Murder, and Destruction of Evidence; Appellant Challenges Trial Court's Acquittal.

The matter involved two criminal appeals preferred against the judgment of acquittal rendered by the Fast Track Court-I, Bengaluru in S.C. No.489/2004...

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Bombay High Court Disposes of Writ Petitions Challenging Customs Restriction on Import of Colour Picture Tubes and Video Tape Deck Mechanisms. Court Examines Whether Public Notice No. 109/89 Dated 21 March 1989 Renders Imports Under Pre-Issued Additional Licences Invalid.

The petitioners, manufacturers of colour televisions, imported Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) against additional lic...

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Bombay High Court Partly Allows State Appeal, Convicts Accused in Murder Case Under Sections 302, 307, 147, 149 IPC. Eye-witness testimony found credible and injury on accused plausibly explained, leading to reversal of acquittal for five accused.

The State of Maharashtra filed an appeal against the acquittal recorded by the Additional Sessions Judge, Nanded in Sessions Case No. 76/1998. The res...

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Bombay High Court Hears State's Appeal Against Acquittal in Murder Case Involving Political Rivalry. The Court Abates the Appeal Against Three Deceased Accused and Considers the Entire Evidence for Remaining Accused under Sections 302, 307, 149, 148 of the Indian Penal Code, 1860.

The matter arose from a political rivalry in village Kumbhari following the 1994 Panchayat elections. The deceased Mahavir Survase and the main accuse...