Criminal Law – Appeal against Acquittal – Appreciation of Evidence – Prosecution alleged accused abused complainant by caste and assaulted him – Held: There were material contradictions in the testimonies of the complainant and eye-witnesses regarding the presence of accused and the weapon used. The FIR did not name the first accused. Prosecution failed to prove the case beyond reasonable doubt. Acquittal upheld. [Paras 8.1-8.3, 10]

Criminal Law – SC/ST (Prevention of Atrocities) Act – Section 3(1)(10) – Insult/Intimidation – Held: Every insult or intimidation does not amount to an offence under the Atrocities Act unless it is directed at the victim because they are a member of a Scheduled Caste or Tribe. Mere utterance of indecent words without the specific intent related to caste does not constitute the offence. [Para 8.4-8.5]

Decision: Appeal dismissed. Acquittal confirmed. [Para 18]

Criminal Law – Quashing of Criminal Proceedings – Matrimonial Dispute – Attempt to Murder – Petitioner-husband sought quashing of Sessions Case No.20 of 2024 under Sections 324, 326, 307 IPC on the basis of compromise deed with wife (Respondent No.3), the complainant – Allegations related to physical assault with knife – Chargesheet filed, but during trial parties amicably settled the matter through mediation and executed compromise on 11.08.2025 – Held: Though offence under Section 307 IPC is serious and non-compoundable, Court may exercise inherent powers under Section 482 CrPC where parties settle disputes of personal nature voluntarily – No public interest involved – Allegations arose from domestic quarrel with no premeditated intent – Proceedings quashed to secure ends of justice and restore peace between spouses [Paras 2–4, 7–11].

Criminal Procedure – Section 482 CrPC – Scope – Offences of personal nature – Reliance placed on Gyan Singh v. State of Punjab (2013) 10 SCC 303 and Naushey Ali v. State of U.P. (2025) 4 SCC 78 – Court noted that many domestic disputes are wrongly escalated under Section 307 IPC – In the present case, compromise was genuine, voluntary and aimed at rebuilding marital relationship – Continuation of proceedings would be counterproductive – Held: High Court's inherent power can be exercised to prevent abuse of process and secure justice [Paras 9–11].

Decision: Sessions Case No. 20 of 2024 under Sections 324/326/307 IPC pending before the District and Sessions Judge, Shillong, quashed – Criminal petition allowed [Paras 12–13].

Criminal Law – Anticipatory Bail – Corruption/Misappropriation of Public Funds – MGNREGA Scheme – Petitioners (vendors) accused of conspiring with officials to divert funds meant for chicken coops, wells, and cattle sheds by falsifying records – Total misappropriation approx. Rs. 2 Crores – Held: In serious offences involving corruption and misappropriation of public funds, anticipatory bail is granted only in exceptional circumstances. Custodial interrogation is necessary to trace the money trail and recover misappropriated amounts. Granting pre-arrest bail would hamper the investigation. [Paras 33-34]

Criminal Law – Re-transfer of Misappropriated Money – Effect on Bail – One accused argued he re-transferred money to the prime accused, showing bonafides – Held: Re-transferring money to the prime accused indicates continuation of the conspiracy and sharing of proceeds, rather than innocence. It is an aggravating factor. [Para 31]

Decision: Bail applications dismissed. Petitioners directed to surrender. [Para 35]

Arbitration Law – Contract Interpretation – Rebate for Damaged Buses – Petitioner claimed rebate for 966 damaged buses – Held: The contract was for the "fleet" of buses available, not necessarily buses actually plying. Clause 1.1.1 of Schedule-VI specifically stated that 100% of buses may not be on road due to maintenance and no claims could be raised. The Arbitrator's interpretation that no rebate was contractually due is a plausible view and does not warrant interference under Section 34. [Paras 30-33]

Arbitration Law – Public Policy – Interest on Interest – Respondent claimed interest on delayed payment charges – Held: The contract provided for delayed payment charges (which are essentially penal interest). Awarding further 18% interest on these charges amounts to "interest on interest" and is ambiguous/confusing under the contract terms. Such an award is contrary to the fundamental policy of Indian law and is set aside. [Paras 44-47]

Contract Law – Penalty vs. Reasonable Compensation – Defacement Charges – Section 74 Contract Act – Respondent claimed penalty of Rs. 1000/day/bus for non-removal of ads – Held: The stipulated amount was a penalty. The Respondent failed to prove actual loss or expenditure incurred for removing advertisements. Awarding the entire penalty amount without proof of loss violates Section 74 of the Contract Act and the ratio in Kailash Nath Associates. Award set aside on this count. [Paras 60-63]

Decision: Petition partly allowed. Award modified: Counter-claims for interest on delayed payments and defacement charges set aside. Award for RTO fees confirmed. Costs reduced. [Para 67]

Tenancy Law - Rent Control – Eviction – Bona Fide Requirement – Reconstruction of Building – Landlord sought eviction of tenant from commercial shop to reconstruct integrated block of 5 shops into hotel and restaurant for himself and his son – Son had undergone training and expressed intent to operate business – Courts below found requirement genuine – Held: Landlord is best judge of his need – Bona fide requirement not negated merely because son resides in Delhi – Longstanding possession by tenant does not defeat landlord’s right if intention is proved [Paras 3, 11–13, 29]

Rent Law – Dilapidated Premises – Condition of Building – Local Commissioner Report – Landlord pleaded building was over 50 years old and structurally unsafe – Local Commissioner, an SDO from PWD, supported claim – Tenants failed to rebut technical report with counter-evidence – Held: Absence of structural testing or formal notice not fatal – Visual and expert inspection sufficient when unrebutted – Finding of building being unfit upheld [Paras 14, 30]

Civil Procedure – Revisional Jurisdiction – Scope – Concurrent Findings – High Court declined to interfere with concurrent factual findings of lower courts – Held: Scope of revision is limited to jurisdictional error or perversity – Where authorities considered all evidence and applied correct legal principles, no interference warranted [Paras 27, 33–34]

Evidence Law – Concealment of Other Properties – Relevance – Tenant alleged landlord owned other commercial properties – Held: Mere ownership insufficient – Tenant failed to prove landlord possessed any vacant, suitable alternative commercial property – Alleged transfers were family settlements made before eviction petition – No mala fides established [Paras 15, 28]

Decision: Revision petition dismissed in limine – Orders of Rent Controller and Appellate Authority upheld – Pending applications disposed of [Paras 33–34]

Criminal Law – Rape of Minor – Conviction Upheld – Appellant convicted under Section 376 IPC for raping a 14-year-old girl in her bathroom during early hours of the morning – Testimony of prosecutrix consistent and corroborated by medical and forensic evidence – Birth records and witness statements proved she was below 16 years – Held: Conviction sustainable as consent is immaterial in case of minor – No ground to interfere with findings of trial court [Paras 2, 7–10].

Testimony of Prosecutrix – Evidentiary Value – Court held that conviction can be based solely on the prosecutrix’s testimony if found credible – Minor contradictions do not weaken the prosecution’s case – Her statements under Section 164 Cr.P.C. and in FIR were consistent – Supreme Court precedents followed on sufficiency of sole testimony [Paras 9–10].

Age Determination – Minor Victim – Birth certificate from MCD and testimony of mother confirmed victim was 14 years old – Defence claim of majority rejected – Court reiterated that consent of minor under 16 is legally irrelevant – Legal bar on consent fully attracted [Para 8].

Medical and Forensic Evidence – MLC showed torn hymen, FSL confirmed presence of semen on vaginal swabs – No external injuries found but held not essential to prove rape – Conviction justified based on reliable ocular and medical evidence – Absence of injury not fatal [Para 11].

Sentencing – Modification on Grounds of Reform – Appellant had undergone more than 5 years of sentence with good jail conduct – No misuse of liberty during appeal – Considering 16-year gap since incident and his family responsibilities, sentence modified to period already undergone – Court emphasised rehabilitative justice – Conviction maintained [Paras 13–14].

Decision: Appeal partly allowed – Conviction under Section 376 IPC affirmed – Sentence reduced to period already undergone – Directions issued for communication to trial court and jail authorities [Paras 14–16].

Criminal Law – Rape – Age of Victim Not Proven – Acquittal – Prosecution failed to establish that the victim was a “child” as defined under Section 2(d) of the POCSO Act – Birth certificate (Exhibit P8) obtained on court order shortly before complaint, with no production of the court order or supporting documents under Section 13(3) of the Registration of Births and Deaths Act – No school admission register or SSLC marks card produced – Medical officer failed to conduct ossification test or comply with Section 164A CrPC – Parents of victim admitted ignorance of her birth date – Held: Age determination failed statutory standards under Section 94 of Juvenile Justice Act and Supreme Court guidance in P. Yuvaprakash v. State – Adverse inference drawn under Section 114(g) of Evidence Act [Paras 12–19].

Criminal Law – Rape – Consent – Delay in Filing Complaint – Alleged repeated intercourse on promise of marriage – Complaint lodged after two-year delay – Medical report confirmed absence of signs of recent assault – Victim's own statement indicated consensual relationship – Held: No evidence of force or coercion – Ingredients of Section 375 IPC not satisfied – Conviction under Section 376(2)(i)(n) IPC not sustainable [Paras 20–21].

Criminal Procedure – Fair Trial – Investigation Lapses – Investigating Officer failed to follow procedures for determining age or gathering admissible evidence – No application filed under Section 173(8) CrPC for additional documents post-charge sheet – Held: Prosecution failed to prove case beyond reasonable doubt – Trial court’s conviction based on inadequate appreciation of evidence set aside [Paras 16–19, 21].

Decision: Appeal allowed – Conviction and sentence under Section 376(2)(i)(n) IPC and Sections 4 & 6 POCSO Act set aside – Appellant acquitted – To be released forthwith if not required in any other case.

Constitutional Law – Writ of Quo Warranto – Disqualification of Member of Parliament – Effect of Stay of Conviction – Petitioner sought Quo Warranto against Respondent No. 1 (Rahul Gandhi) on the ground of disqualification under Article 102 r/w Section 8(3) of the RP Act due to conviction in a defamation case – Held: Once the conviction is stayed by the Appellate Court (Supreme Court in this case), the disqualification arising out of such conviction ceases to operate from the date of the stay order. The conviction becomes non-operative, and the bar under Section 8(3) does not apply during the pendency of the appeal. – Writ Petition dismissed. [Paras 13, 16-17]

Election Law – Disqualification upon Conviction – Distinction between Stay of Sentence and Stay of Conviction – Held: There is a fundamental distinction between the stay of execution of sentence and the stay of conviction. Mere stay of sentence/bail does not wipe out the disqualification. However, when the conviction itself is stayed by the High Court or Supreme Court under Section 389 CrPC or inherent powers, the disqualification is kept in abeyance and the individual is not debarred from holding public office. [Para 13]

Decision: The writ petition is dismissed. [Para 20]

Taxation Law - International Taxation – Service Permanent Establishment (PE) – Calculation of Threshold Period – Article 5(6)(a) of India-Singapore DTAA – Assessee, a Singapore legal firm, had employees present in India for 120 days – Assessee claimed exclusion of vacation days (36), business development days (35), and common days (5) – Held: To constitute a Service PE, services must be "furnished within" the contracting state. Vacation days where no work is performed, and business development days where no billable services are rendered to clients, must be excluded from the threshold calculation. Excluding these, the period was 84 days, falling below the 90-day threshold. No Service PE constituted. [Paras 38-40]

International Taxation – Virtual Service PE – Interpretation of Treaty – Revenue argued for "Virtual Service PE" due to remote services provided from outside India – Held: The concept of "Virtual Service PE" is not expressly provided in the India-Singapore DTAA. Article 5(6) requires services to be furnished "within" India "through employees present". Courts cannot read new concepts into the treaty which are not explicitly included. Until the treaty is renegotiated to include virtual services, existing provisions must be strictly interpreted. [Paras 42-46, 49]

Decision: Appeals dismissed. Questions of law answered in favour of the Assessee. [Para 62]