https://www.taxtmi.com/highlights?id=95999 Whether a victim has locus to appeal under Section 372 Cr.P.C.: court, relying on Supreme Court precedent, holds that a victim has the statutory right to file an appeal under Section 372 Cr.P.C.; consequence-leave petition is to be treated as an appeal under Section 372 and placed before the appropriate Court for adjudication on merits. Whether judicial interpretation is retrospective or prospective: court affirms that a judgment interpreting a statute declares the statute's meaning from inception (retrospective effect), while prospective overruling relates to enactments; consequence-the declared legal principle applies to all cases irrespective of pendency stage. - HC en-us Tue, 13 Jan 2026 12:09:15 +0530 Tue, 13 Jan 2026 12:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95999 Whether a victim has locus to appeal under Section 372 Cr.P.C.: court, relying on Supreme Court precedent, holds that a victim has the statutory right to file an appeal under Section 372 Cr.P.C.; consequence-leave petition is to be treated as an appeal under Section 372 and placed before the appropriate Court for adjudication on merits. Whether judicial interpretation is retrospective or prospective: court affirms that a judgment interpreting a statute declares the statute's meaning from inception (retrospective effect), while prospective overruling relates to enactments; consequence-the declared legal principle applies to all cases irrespective of pendency stage. - HC Highlights Income Tax Tue, 13 Jan 2026 12:09:15 +0530 https://www.taxtmi.com/highlights?id=95999