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Supreme Court Upholds Revenue's Assessment Under Section 44D of Income-tax Act Despite Income Not Being Taxable at Time of Asset Transfer. Partners of Firm That Transferred Assets to Non-Resident Corporation Assessable on Corporation's Income as They Acquired Right to Enjoy Income by Means of Transfer.

The case arose from a dispute under the Indian Income-tax Act, 1922 concerning the assessment of partners of a firm that had transferred assets to a n...

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High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

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Bombay High Court Acquits Accused in Attempt to Murder Case Due to Unreliable Testimony and Lack of Corroboration. Conviction under Section 307 IPC set aside as sole eyewitness's evidence was inconsistent and medical evidence did not support the prosecution case.

The appellant, Sukumar Kallappa Kamble, was convicted by the Additional Sessions Judge, Ichalkaranji, for offences under Sections 307 (attempt to murd...

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Supreme Court Partially Strikes Down FCRA Amendment Act 2020 — Ban on Transfer of Foreign Funds and Mandatory Aadhaar Held Unconstitutional. The court upheld the requirement of a single FCRA account at SBI New Delhi as a reasonable regulatory measure to prevent misuse of foreign funds.

The judgment deals with a batch of writ petitions challenging the constitutional validity of certain amendments made to the Foreign Contribution (Regu...

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Bombay High Court Dismisses Petition Challenging Appointment of Special Public Prosecutor in Sessions Case — No Bias Found. Professional acquaintance between prosecutor and victim does not disqualify appointment under Section 24 CrPC.

The petitioners, Shivaji Rajaram Take and Sharad Shivaji Take, are the original accused in Sessions Case No.12 of 2020 pending before the Additional S...

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Bombay High Court Quashes Detention Order Under MPDA Act for Lack of Subjective Satisfaction and Non-Application of Mind. Detenu's Past Conduct and Single Incident Insufficient to Justify Preventive Detention Under Section 3(1) of Maharashtra Prevention of Dangerous Activities Act, 1981.

The petitioner, Chandrakala w/o Ramlal Jadhav, challenged the detention order dated 07.12.2020 passed by the District Collector, Jalna (respondent No....

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Bombay High Court Upholds Interim Injunction Against Newspaper in Defamation Suit. Court Restrains Publication of Defamatory Articles About Plaintiff and Family Pending Trial, Holding That Per Se Defamatory Statements Without Justification Cannot Be Published.

The plaintiff, Gokulchand Govindlal Sananda, filed Regular Civil Suit No.17 of 2013 seeking damages of Rs.25,00,000 for per se defamatory publications...

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High Court of Karnataka Dismisses State Appeal Against Acquittal in Dowry Death Case — Prosecution Fails to Prove Guilt Beyond Reasonable Doubt. Evidence of Demand for Dowry and Harassment Found Insufficient to Sustain Conviction Under Sections 498A and 302 read with Section 34 of Indian Penal Code.

The State of Karnataka appealed against the judgment of acquittal passed by the Fast Track Court-III, Bengaluru Rural District, in Sessions Case No.35...