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Supreme Court Reinstates Drug Case: Acquittal Based on “Same Informant-Investigator” Rule Overturned

26Aug

By The Legal ChamberNo Comments

Supreme Court

Supreme Court Reinstates Drug Case: Acquittal Based on “Same Informant-Investigator” Rule Overturned

The Supreme Court held that an investigation is not automatically vitiated solely because the informant and investigator are the same. This procedural irregularity must be examined on a case-specific basis for bias. The Court overruled the contrary precedent in Mohan Lal and restored the matter for a merits-based hearing. Facts Of The Case: Based on the secret information received on September 20, 2009, police intercepted a truck. The respondent, Gurnam @ Gama, was found sitting on a stack of bags in the cargo area, while the other respondent, Jaswinder Singh, was driving the vehicle. Upon search, the authorities recovered a significant quantity of 750 kilograms of poppy husk along with two motorcycles. Consequently, FIR No. 221 of 2009 was registered under the relevant sections of the N...

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

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...

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

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...