Digest Of Supreme Court Cases

Income Tax Act, 1961 — Ss. 36(1)(v-a), 36(1)(iv), and 43-B r/w S. 2(24)(x)

Law clarified relating to necessity of Deposit on or before the due date of employees’ contribution in terms of the EPF Act/Scheme and ESI Act/Regulations, etc., for claiming deduction. Scheme vis-à-vis deposit of employer’s contribution and that of employees’ contribution, distinguished between. Held, The non-obstante clause has to be understood in the context of the […]

Income Tax Act, 1961 — Ss. 36(1)(v-a), 36(1)(iv), and 43-B r/w S. 2(24)(x) Read More »

Penal Code, 1860 — Ss. 405 and 406 — Criminal breach of trust: Meaning and ingredients of criminal breach of trust, explained

Held, Thus, criminal breach of trust would, inter alia, mean using or disposing of the property by a person who is entrusted with or otherwise has dominion. Such an act must not only be done dishonestly, but also in violation of any direction of law or any contract express or implied relating to carrying out

Penal Code, 1860 — Ss. 405 and 406 — Criminal breach of trust: Meaning and ingredients of criminal breach of trust, explained Read More »

Penal Code, 1860 — Ss. 84, 86, 302 and 201 — When is Defence of insanity or mental incapacity available

The allegations against the appellant had been that on 03.05.2009, he took his two sons, aged about 9 years and 6 years, to Haiderpur Canal, strangulated them, and threw the dead bodies into the canal; and thereafter, attempted to project as if it were a case of accidental drowning. It was also alleged that the

Penal Code, 1860 — Ss. 84, 86, 302 and 201 — When is Defence of insanity or mental incapacity available Read More »

Penal Code, 1860 — Ss. 302 and 376 — Rape and murder of minor alleged — Circumstantial evidence — Last seen theory — Requirements for invocation of S. 106 of the Evidence Act

Requirements for invocation of S. 106, Evidence Act, explained. Acquittal granted to a man sentenced to death for alleged rape and murder of minor girl. Held, We cannot shy away from the fact that it is a ghastly case of rape and murder of a 6 year old child. By not conducting the investigation properly,

Penal Code, 1860 — Ss. 302 and 376 — Rape and murder of minor alleged — Circumstantial evidence — Last seen theory — Requirements for invocation of S. 106 of the Evidence Act Read More »

Unlawful Activities (Prevention) Act, 1967 — S. 43-D(5) & proviso thereto r/w Ss. 18, 19, 20 and 39 — Bail: “Reasonable grounds for believing that the accusation against such person is prima facie true” for denial of bail as provided under S. 43-D(5) proviso”

The embargo under Sub­section (5) of Section 43D of the UAPA reads thus, “ Provided that such accused person shall not be released on bail or on his own bond if the Court, on a perusal of the case diary or the report made under Section 173 of the Code is of the opinion that

Unlawful Activities (Prevention) Act, 1967 — S. 43-D(5) & proviso thereto r/w Ss. 18, 19, 20 and 39 — Bail: “Reasonable grounds for believing that the accusation against such person is prima facie true” for denial of bail as provided under S. 43-D(5) proviso” Read More »

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