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Penalty under Section 271AAA of the Income Tax Act, 1961 imposed partially; Supreme Court held penalty not leviable on Rs. 2,27,65,580/- as conditions under Section 271AAA(2) were fulfilled, but imposed 10% penalty on Rs. 2,49,90,000/- as undisclosed income found during search.

Constitution of India (COI) – Code of Criminal Procedure (CrPC) – Income Tax Act, 1961 (Act 1961): – Section 271AAA – Penalty for undisclosed ...

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Supreme Court Set Aside High Court Bail Order for Non-Compliance with Section 45 of Prevention of Money Laundering Act, 2002 (PMLA) – Appeal Allowed – Matter Remanded for Fresh Consideration.

Supreme Court Held That Bail Under PMLA Requires Mandatory Compliance with Twin Conditions Under Section 45 – High Court Order Granting Bail Set Asi...

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Supreme Court Acquitted the Appellant Convicted under Section 302 of the Indian Penal Code, 1860 Due to Unreliable Circumstantial Evidence and Procedural Lapses by the Trial Court.

Conviction Quashed – Appellant Acquitted – Lack of Proof of Last Seen Together – Omissions in Testimonies – Procedural Errors in Contradicting...

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Non-executive director cannot be held vicariously liable under Section 141 of the Negotiable Instruments Act, 1881, without specific allegations of active involvement.

The Supreme Court quashed the criminal proceedings against the Appellant. – Held that vicarious liability under Section 141 NI Act requires specific...

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Conviction Reversed – Prosecution Failed to Establish Guilt Beyond Reasonable Doubt. Supreme Court Set Aside Conviction Under Section 302 and Section 109 of the Indian Penal Code, 1860 – Deficiencies in Evidence and Delay in Witness Statements Raised Doubt – Appellant Released.

Supreme Court found material contradictions and inconsistencies in the prosecution’s case. The delay in witness statements was unexplained, raising...

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State Of Maharashtra Could Not Withdraw Tax Exemption Granted Under Package Scheme Of Incentives 1993 By Applying Finance Act 2002 Retrospectively.

Supreme Court Held That Tax Exemption Benefits Accrued Under The Eligibility And Entitlement Certificates Could Not Be Taken Away Retrospectively With...

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Supreme Court Quashed Criminal Proceedings Against the Appellants Due to Settlement, Despite Section 307 IPC Charges.

Section 307 of the Indian Penal Code, 1860 (IPC) – Quashing of Criminal Proceedings – Distinction Between Compounding and Quashment – Role of Se...

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Hindu Marriage Act, 1955 – Sections 24 and 25 – Grant of Maintenance and Permanent Alimony in Void Marriages – Supreme Court Clarified the Legal Position on Alimony to Spouses of Void Marriages

Matrimonial Law – Hindu Marriage Act, 1955 – Sections 24 and 25 – Spouse of a Void Marriage Entitled to Seek Maintenance – Discretionary Power...