case summary - The Legal Chamber

The Supreme Court partially allowed the appeal, upholding charges under Sections 409 (criminal breach of trust) and 468 IPC (forgery for cheating) against the appellant, a PWD engineer, for allegedly manipulating tender documents. However, it quashed charges under Section 13(1)(d) of the PC Act, holding no evidence of 'criminal misconduct' or pecuniary advantage. The Court clarified that discharge pleas require examining only prima facie evidence in the chargesheet, without assessing credibility at this stage. The ruling reaffirms the distinction between procedural irregularities and corrupt intent under anti-corruption laws Facts Of The Case: The case involved K.H. Kamaladini, an Executive Engineer in Goa's Public Works Department, accused of manipulating 19 short tender notices for 847...

The Supreme Court ruled that Section 80-IA(9) of the Income Tax Act, 1961, bars double deductions on the same profits under both Sections 80-IA and 80-HHC. It held that while deductions can be computed separately under different provisions, the total deduction cannot exceed the eligible profits of the business. The Court upheld the Bombay High Court’s interpretation, clarifying that Section 80-IA(9) restricts the allowability—not computation—of deductions, ensuring taxpayers do not claim overlapping benefits under Chapter VI-A. Facts Of The Case: The case involved Shital Fibers Limited, which filed its income tax return for the Assessment Year 2002-03, declaring a taxable income of ₹46,99,293 and claiming deductions under Sections 80-HHC (export profits) and 80-IA (industrial undertaking...

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Tender Scam Verdict: Supreme Court Explains Difference Between Forgery & Corruption in Govt Tenders

No Double Benefits: Supreme Court Clarifies Double Deduction Rules Under Income Tax Act