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Supreme Court Dismissed Appeals of Convicts – Life Imprisonment Confirmed. Conviction Under Sections 148 and 302 Read with Section 149 of the Indian Penal Code, 1860 – Accused’s Plea of Alibi Rejected

Consistent and corroborated eyewitness testimonies established the guilt of the accused beyond reasonable doubt. Plea of alibi must be conclusive...

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Supreme Court set aside the High Court’s judgment directing payment of salary for the period 01 January 2015 to 31 May 2018 – Held that respondents had attained superannuation age by 2013 and 2015, respectively.

The age of superannuation must be considered when determining entitlement to back wages and reinstatement benefits. (Paras: 8, 9, 10) Supreme Court h...

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Income Tax Act, 1961 — Section 260A — Bombay High Court Dismissed Appeals by Refrigerated Distributors Pvt Ltd Challenging Additions on Bogus Purchases — No Substantial Question of Law Involved

Assessment Years 2007-08 to 2012-13 — Appellant Assessee Failed to Prove Purchases — Tribunal’s Reduction of Addition from 25% to 10% of Gross P...

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Bombay High Court held that the entire amount of unverified purchases should be disallowed under Section 69C of the Income Tax Act, 1961, rejecting partial disallowance made by appellate authorities.

Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...

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Bombay High Court Quashed FIR and Proceedings in Special Case No.52/2020 Against Applicant – Held FIR Lacked Prima Facie Case and Sanction Under Section 196(1A) of the Code of Criminal Procedure, 1973 Was Not Obtained

The Court Held That the Criminal Proceedings Were Manifestly Attended With Mala Fide and Instituted With Ulterior Motive – No Sufficient Evidence to...

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Non-Compliance of NDPS Act Procedures Leads to Bail Grant: Bombay High Court Emphasizes Strict Adherence to Statutory Rules. Bail Granted Due to Procedural Lapses in NDPS Act Compliance – Court Directs Strict Implementation of Statutory Rules.

Procedural Lapses in NDPS Act Compliance: The Bombay High Court granted bail to four accused in a narcotics case due to non-compliance with the mandat...

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Arbitration Petition Dismissed: No Binding Amendment to Development Agreement Established. Court Holds No Consensus Ad Idem on Essential Terms of Amendment – Section 37 of the Arbitration and Conciliation Act, 1996 Invoked

Binding Amendment Requires Consensus on Essential Terms: – For a binding amendment to a development agreement, the parties must reach consensus ad...

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Supreme Court Partly Allows Appeal in Specific Performance Suit – High Court’s Order Setting Aside Ex-Parte Decree Without Proper Jurisdiction Held Unsustainable

Revisional Jurisdiction – Delay Condonation – Restoration of Suit – Independent Legal Remedies The Court held that the remedies of condoning th...

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Supreme Court Quashed Criminal Proceedings Against Non-Executive Directors, Reaffirming Vicarious Liability Principles Under Negotiable Instruments Act, 1881

Non-Executive Directors Cannot Be Held Liable Under Section 138 Read with Section 141 of the Negotiable Instruments Act, 1881 Without Specific Allegat...

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Dishonour of Cheques — Security Deposit — Refund Conditional Upon Vacant Possession — Conviction Under Section 138 of the Negotiable Instruments Act, 1881 Set Aside

The refund of security deposit was contingent on the respondent handing over vacant possession of the flat. The appellant was entitled to deduct unpa...