Justice Amit S. Jamsandekar Archives

From Apology Emails to CCTV Timestamps: How the Bombay High Court read the evidence differently from the Trial Judge to Convict Tarun Tejpal

The High Court held that the victim’s testimony was natural, credible and inspiring of confidence, while the trial court’s appreciation of evidence was not only unreasonable but perverse, rendering its conclusions untenable and contrary to any possible view of the evidence.

Case Briefs High Courts

Assessee not ‘eligible’ under S. 144-C Income Tax Act, if no income variation made by Transfer Pricing Officer: Bombay HC

In the present case, there was no variation in the petitioner’s income by the order of the Transfer Pricing Officer. The petitioner contended that since no income variation was made, there was no occasion for assessing officer to pass any draft assessment order and serve it to petitioner.