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Criminal Procedure Code, 1973 (CrPC) — Section 374 — Appeal against dismissal of criminal appeal by High Court — Conviction under Section 302 IPC and Section 27 Arms Act — Prosecution case based entirely on circumstantial evidence — No eyewitnesses — Reliability of prosecution witnesses critically examined — Admission by key witness regarding darkness and identification by voice only, materially undermining credibility — Evidence found insufficient to meet standard of proof in criminal law and exclude reasonable hypotheses of innocence — Conviction set aside and appellant acquitted. Penal Code, 1860 (IPC) — Section 294(b) — Conviction for uttering obscene words — Held, mere use of the word “bastard” is not sufficient to constitute obscenity, especially in heated conversations during the modern era — Conviction under Section 294(b) IPC is not sustainable and is liable to be set aside. Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of criminal proceedings — Medical negligence — Consent for surgery — Allegation of interpolation in consent form for Orchidectomy — Medical Board’s opinion that Orchidectomy was an appropriate procedure in cases of undescended testicle and that consent should have been obtained — No evidence of interpolation in consent form (different ink or handwriting) — Consent form indicated both Orchidopexy and Orchidectomy as options. Held, continuance of criminal proceedings would be an abuse of process of court and liable to be quashed. Appeals allowed, impugned High Court judgment set aside, and proceedings quashed Extraordinary Jurisdiction of Supreme Court (Article 136) — Equitable relief — Not granted to litigants whose conduct is callous, lackadaisical, and in clear violation of applicable rules and regulations — Commercial decisions of State Government not substituted by court. Constitution of India, 1950 — Article 14 — Public power, allocation of public resources, award of public contracts, execution of public works — State bound to act transparently, fairly, and consistently with equality — Process must withstand objective scrutiny and be free from arbitrariness, favouritism, or undisclosed conflicts of interest — Public confidence in governance requires equality, integrity, and accountability.

HELD one transaction of sale of software and once it is accepted that the software put in the CD is ‘goods’, then there cannot be any separate service element in the transaction. We are saying so because even otherwise the user is put in possession and full control of the software. It amounts to ‘deemed sale’ which would not attract service tax.

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF SERVICE TAX DELHI — Appellant Vs. QUICK HEAL TECHNOLOGIES LIMITED — Respondent ( Before : Abhay S. Oka and J.B. Pardiwala, JJ.…

HELD Anardana’ is a dried product of local ‘daru’ or wild pomegranate – well-settled principle that words in a taxing statute must be construed in consonance with their commonly accepted meaning in the trade and their popular meaning – Policy which specifically states – ‘import of pomegranate seeds will be free’

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, AMRITSAR (PUNJAB) — Appellant Vs. M/S D.L. STEELS ETC. — Respondent ( Before : Sanjiv Khanna and Bela…

SEBI – Appellate Tribunal is an appellate forum and not the authority empowered to initiate penalty proceedings under Section 15-H or suo moto issue directions under Section 11, 11B or 11(4)(d) of the Act. It can uphold or set aside the direction issued, or modify and substitute the direction issued under Regulation 44 of the Takeover Regulations 1997 read with Sections 11, 11B and 11(4)(d) of the Act.

SUPREME COURT OF INDIA DIVISON BENCH SECURITIES AND EXCHANGE BOARD OF INDIA — Appellant Vs. SUNIL KRISHNA KHAITAN AND OTHERS — Respondent ( Before : Sanjiv Khanna and Bela M.…

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