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Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.

The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...

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Supreme Court Acquits Accused in Murder Case Due to Insufficient Evidence and Unreliable Confession. Conviction under Section 302 read with Section 34 of Indian Penal Code, 1860, set aside as prosecution failed to prove guilt beyond reasonable doubt based on confession and circumstantial evidence.

The Supreme Court of India heard criminal appeals filed by four appellants challenging their conviction for murder under Section 302 read with Section...

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Supreme Court Upholds Employer's Acceptance of Voluntary Retirement Under Modified Voluntary Retirement Scheme (MVRS). Resignation Submitted Under MVRS Was Unconditional and Could Not Be Withdrawn After Acceptance, as Per Scheme Terms Under Clause 5.1.

The dispute arose from the respondent's resignation under the Modified Voluntary Retirement Scheme (MVRS) introduced by the appellants, a public secto...

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Supreme Court Dismisses Appeal by Condominium Association for Lack of Locus Standi Under Consumer Protection Act. Statutory Body Formed Under Karnataka Apartment Ownership Act, 1972 Is Not a Voluntary Consumer Association or Consumer Under Section 12 of the Consumer Protection Act, 1986.

The appellant, Sobha Hibiscus Condominium, is a statutory body formed under the Karnataka Apartment Ownership Act, 1972, comprising owners of apartmen...

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High Court of Karnataka Acquits Accused in Murder and Robbery Case Due to Unreliable Identification and Lack of Corroboration. Conviction under Sections 302, 392, 394 read with 34 IPC set aside as sole testimony of child witness was not corroborated and identification parade was not conducted properly.

The case pertains to a criminal appeal against the conviction of the appellant-accused for offences under Sections 302, 392, 394 read with 34 of the I...

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Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

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Bombay High Court Allows Wife's Appeal and Sets Aside Divorce Decree in Adultery Case Due to Lack of Corroboration and Interested Witnesses. Husband's Allegations of Wife's Illicit Relationship with Three Named Persons Not Proved Beyond Reasonable Doubt Under Section 13(1)(i) of Hindu Marriage Act, 1955.

The appellant-wife challenged the judgment of the Family Court, Akola, dated 17.06.2013, which granted a decree of divorce to the respondent-husband u...

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Bombay High Court Dismisses Appeals by Wife and Co-Respondent, Upholds Divorce Decree on Grounds of Adultery, Desertion, and Cruelty Under Hindu Marriage Act, 1955. Wife's Voluntary Sexual Intercourse with Co-Respondent and Desertion Established by Preponderance of Probabilities.

The case involves two family court appeals arising from a divorce petition filed by Sushil (husband) against Sangeeta (wife) under Section 13(1)(i), (...

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Bombay High Court Dismisses Bayer's Challenge to Compulsory License for Nexavar Under Section 84 of Patents Act, 1970. Court Holds That Patentee's Import of Drug at High Price Does Not Satisfy Reasonable Requirements of Public or Constitute Working of Invention in India.

The petitioner, Bayer Corporation, a US-based pharmaceutical company, held a patent for the drug Sorafenib Tosylate, sold under the brand name Nexavar...

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Bombay High Court Allows Writ Petition Challenging Acceptance of Resignation by Air India. Resignation by employee was not voluntary but under duress due to trade union pressure, and employer failed to follow proper procedure under service rules.

The petitioner, Rakesh Rai, was an employee of M/s National Aviation Company of India (Air India), a government company and 'State' under Article 12 o...