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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Allowability of Sales Promotion and Physician Sample Expenses is Invalid.

The petitioner, Abbott India Limited (successor of Solvay Pharma India Ltd.), challenged a notice dated 27 March 2015 issued under Section 148 of the ...

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Bombay High Court Quashes Reassessment Notice for Lack of Prior Approval Under Section 151 of Income Tax Act, 1961. Reopening of assessment for AY 2014-15 invalid as approval was granted by an officer lacking jurisdiction under Section 151(2).

The Petitioner, Svitzer Hazira Pvt. Ltd., a company incorporated under the Companies Act, 1956, providing marine services, challenged a notice dated 3...

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High Court of Bombay at Nagpur Hears Criminal Appeal Against Acquittal in Cheque Bounce Case. Trial Court Found Cheque Dishonoured but Dismissed Complaint for Lack of Authorization of Power of Attorney Holder Under Section 138 of Negotiable Instruments Act, 1881.

The present criminal appeal arose from the acquittal of the respondent-accused in a complaint under Section 138 of the Negotiable Instruments Act, 188...

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Supreme Court Dismisses Review Petition in Rafale Deal Case Due to Reliance on Unauthorizedly Removed Secret Documents. Court Holds That Publication of Documents in Newspaper Does Not Confer Right to Use Them in Judicial Proceedings Without Lawful Authority.

The Supreme Court of India heard a preliminary objection regarding the maintainability of a review petition filed by Yashwant Sinha and others in conn...

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Supreme Court Dismisses Review Petition in Rafale Deal Case Due to Reliance on Unauthorizedly Removed Secret Documents. Court Holds That Publication of Documents in Newspaper Does Not Confer Right to Use Them in Judicial Proceedings Without Lawful Authority.

The judgment pertains to a preliminary objection raised by the Attorney General regarding the maintainability of a review petition filed by Yashwant S...

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Supreme Court Dismisses Review Petition in Rafale Deal Case Due to Reliance on Unauthorizedly Removed Secret Documents. Court Holds That Documents Marked Secret Under Official Secrets Act Cannot Be Used to Support Review Petition Without Authorization.

The Supreme Court dealt with a preliminary objection regarding the maintainability of a review petition filed by Yashwant Sinha and others in connecti...

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Bombay High Court Acquits Accused in POCSO Case Due to Inconsistent Victim Testimony and Lack of Medical Corroboration. Conviction under Sections 376(2)(d)(i)(n), 377, 323 IPC and Section 6 of POCSO Act set aside as prosecution failed to prove guilt beyond reasonable doubt.

The case involves two criminal appeals filed by Christian Rajendran, Joy Rajendran, and Salomi Rajendran against their conviction and sentence under S...

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High Court of Karnataka Acquits Accused in Grievous Hurt Case Due to Inconsistent Evidence and Doubtful Identification. Conviction under Section 326 read with Section 34 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The judgment pertains to two connected criminal appeals arising from Sessions Case No.66 of 2010. The appellants, Iqbal and Arif, were convicted by th...