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Protection of Children from Sexual Offences Act, 2012 — Section 4 — Section 376 (3) IPC — Rape — Conviction upheld — Evidence of victim’s mother and medical evidence — Reliability of victim’s mother’s testimony confirmed despite lengthy cross-examination, finding it natural and trustworthy and corroborated by other witnesses and medical evidence — Medical evidence, though partially presented by defense, conclusively supported sexual assault, citing perineal tear and abrasions around anus Hindu Succession Act, 1956 — Section 6 (as amended by Amendment Act, 2005) — Retrospective application — Validity of pre-amendment sale deeds — The prohibition contained in the amended Section 6 of the Hindu Succession Act, 1956, does not affect registered sale deeds executed prior to December 20, 2004 (date of introduction of the amending provision) — This principle aligns with the judgment in Vineeta Sharma v. Rakesh Sharma, (2020) 9 SCC 1. Judicial Process — Misuse of process — Challenging bail conditions previously offered voluntarily — Accused offering substantial deposits to secure bail and subsequently challenging the onerous nature of conditions or the counsel’s authority to make such offers — This practice is condemned for undermining the judicial process and preventing consideration of bail applications on their merits — Such conduct leads to setting aside of bail orders and remittal for fresh consideration. Social Media Posts — Content-Related Offenses — Retaliatory Action — Quashing of Proceedings — While the court made no final determination on the nature of the petitioner’s social media posts, it acknowledged the petitioner’s counsel’s submission that the tweets were ‘retaliatory’ and were made in response to an incident involving a social media influencer. This assertion formed part of the petitioner’s argument for quashing or consolidating the numerous FIRs, suggesting a motive beyond simple offensive content. Legal Profession — Autonomy and Independence — Administration of Justice — Role of Lawyers — Article 19(1)(g) of the Constitution of India — Impact of direct summons to defence counsel by Investigating Agencies on the autonomy of the legal profession and the independence of the administration of justice — Need for judicial oversight.

Compensation—Normally, when larger extents are involved in an acquisition, it will be more prudent to rely on sale deeds of larger extents and not to base the assessment of the compensation on values fetched at sales of small extents. Compensation—Agricultural Lands used for cultivation—Valuation of such lands on the basis of price per square meter does not appear to be justified.

  2007(3) LAW HERALD (SC) 2563  IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice P.K. Balasubramaniyan The Hon’ble Mr. Justice D.K. Jain Civil Appeal No. 5355 of…

Bail–Anticipatory–The apprehension that the respondent is in a position to influence, induce or coerce witnesses to desist from furnishing relevant information to the investigating agency cannot be considered to be imaginary and the court ought to have considered that aspect seriously before granting anticipatory bail.

  2007(3) LAW HERALD (SC) 2543   IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice P.K. Balasubramaniyan Criminal Appeal No. 1065…

Income Tax Act, 1961 – Section 28(iiid), 28(iiie), 80HHC, 80HHC(3) -Computation of the deduction – The principle of statutory interpretation of a taxing statute that a subject will be liable to tax and will be entitled to exemption from tax according to the strict language of the taxing statute

  (2013) 262 CTR 275 : (2014) 360 ITR 93 : (2013) 217 TAXMAN 397 SUPREME COURT OF INDIA NISSAN EXPORT — Appellant Vs. COMMISSIONER OF INCOME TAX — Respondent…

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