Search Results for "Section 10(38)"

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Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order Under Section 245D(4) of Income Tax Act — No Jurisdictional Error Found in Rejecting Settlement Application for Non-Disclosure of Full Income.

The petitioner, Major Metals Ltd., filed a writ petition under Article 226 of the Constitution challenging an order dated 30 December 2010 passed by t...

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Bombay High Court Dismisses Petition Seeking Transfer of Investigation in Custodial Death Case. Court holds that investigation by CB-CID is independent and fair, and no ground for transfer to CBI is made out.

The petitioner, Ramprasad Gupta, filed a criminal writ petition before the Bombay High Court seeking transfer of investigation into the custodial deat...

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Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

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Bombay High Court Quashes Criminal Proceedings in Dishonour of Cheque Cases Due to Lack of Proper Service of Demand Notice and Absence of Debt or Liability. Cheques Issued as Security for Future Transactions Do Not Attract Section 138 of Negotiable Instruments Act, 1881.

The petitioners, Parth Bhadresh Mehta, Hiten Kantilal Shah, and Vishal Laxmikant Thakkar, filed Criminal Writ Petitions under Section 482 of the Code ...

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High Court of Bombay at Goa Allows Revision, Quashes Charge in SC/ST Act Case Due to Lack of Sanction Under Section 197 CrPC. Police Inspector Accused of Caste-Based Insult Cannot Be Prosecuted Without Prior Sanction as Acts Were in Discharge of Official Duty.

The case involves a criminal revision application filed by the accused, a Police Inspector, against an order of the Special Judge, Panaji, dated 21.6....

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Supreme Court Dismisses Appeal Against Framing of Charges in Sexual Assault Case — Reiterates Limited Scope of Section 227/228 CrPC at Charge-Framing Stage

The Supreme Court dismissed the appeal filed by Tarun Jit Tejpal against the judgment of the Bombay High Court at Goa, which had refused to discharge ...

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Madras High Court Acquits Accused in POCSO Case Due to Inconsistent Evidence and Lack of Corroboration. Allegation of Sexual Assault Fails as Victim's Testimony Contradicted by Medical Evidence and Delay in FIR.

The appellant, Manikandan, was convicted by the Sessions (Fast Track Mahila) Judge, Namakkal, for offences under Sections 5(l) and 5(j)(ii) of the Pro...

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Bombay High Court Dismisses Petition Challenging Settlement Commission Order Rejecting Premature Application in Fraudulent Export Case. Settlement Commission's Rejection of Application as Premature Upheld as No Show Cause Notice Issued Under Customs Act, 1962.

The petitioners, M/s Petrosolv India Co. and its partner, filed a writ petition challenging an order dated 13 July 2006 passed by the Settlement Commi...

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Bombay High Court Dismisses Bail Application of Accused in UAPA Case on Grounds of Parity and Merits. Parity with co-accused granted bail is not a valid ground when the applicant's role is distinct and the first bail application was rejected on merits.

The applicant, Dr. Gokarakonda Naga Saibaba, filed a second bail application under Section 439 of the Code of Criminal Procedure, 1973, seeking bail i...