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Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

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Bombay High Court Quashes Criminal Complaints Against Newspaper Publisher for Lack of Vicarious Liability Under Negotiable Instruments Act. Publisher Not Liable for Dishonour of Cheques Issued by Employees Without Authorisation.

The petitioner, Lokmat Media Private Limited, a newspaper publishing company, filed multiple writ petitions under Article 226 of the Constitution of I...

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KAHC010217682014_1

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Dismisses Petition Seeking Reclassification from OBC Handicapped to Open Physically Handicapped Category After Termination Due to Invalid Caste Certificate. Petitioner cannot change category after appointment and termination; no vested right to be considered in a different category.

The petitioner, Savankumar Jagdishchandra Mandwal, was appointed in the Other Backward Classes (OBC) handicapped category by the Zilla Parishad, Hingo...

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High Court of Karnataka Quashes FIR and Cognizance Order in Corruption Case Against Retired IPS Officer — Lack of Sanction Under Section 19 of Prevention of Corruption Act, 1988. Court held that taking cognizance without valid sanction is illegal and proceedings are liable to be quashed.

The petitioner, Dr. S. Krishnamurthy, a retired IPS officer, filed a criminal petition under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P...

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Bombay High Court Dismisses Petition for Interim Measures in Slum Rehabilitation Dispute Under Section 9 of Arbitration Act, Citing Public Interest in Airport Development. Termination of Determinable Contract Not Stayed as Injunction Would Amount to Specific Performance Barred Under Specific Relief Act.

The case arose from a petition under Section 9 of the Arbitration and Conciliation Act, 1996, filed by Housing Development and Infrastructure Limited ...