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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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Supreme Court Allows Appeal in Arbitration Clause Validity Dispute Under Lease Agreement. The arbitration clause designating the lessee's Managing Director as sole arbitrator is upheld as valid under the Arbitration and Conciliation Act, 1996, absent contravention of public policy.

The Supreme Court heard appeals by Indian Oil Corporation Limited against a judgment of the Bombay High Court. The dispute arose from a lease agreemen...

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Supreme Court Allows Land Owner's Appeal in Consumer Case, Holding No Joint Liability for Developer's Default. Collaboration Agreement and Tripartite Agreement Did Not Impose Obligation on Land Owner to Flat Buyers Under Consumer Protection Act, 1986.

The appeals arose from a common judgment of the National Consumer Disputes Redressal Commission (NCDRC) allowing a complaint by flat buyers against a ...

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Supreme Court Dismisses Appeal in Ejectment Case Under Punjab Security of Land Tenures Act, 1953. Civil Suit Not Barred Under Section 25 as Revenue Court Order Was Without Jurisdiction Due to Absence of Landlord-Tenant Relationship and Invalid Sale of Trust Property.

The Supreme Court of India heard a civil appeal arising from a dispute over ejectment of a tenant from agricultural land. The appellants, claiming to ...

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Supreme Court Upholds High Court Judgment Setting Aside Appellate Authority Order Under Madhya Pradesh Shops & Establishments Act, 1958. The Court affirmed that clubs not being residential clubs are exempt from the Act under Section 3(j), rendering the Appellate Authority's reinstatement order invalid.

The dispute arose from the termination of services of the appellants, who were employees at a club run by the respondents. The appellants filed a comp...