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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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High Court of Karnataka Dismisses Petitions of JTOs Challenging Promotion Policy for Training Officers. The court upheld the validity of the Karnataka Government Servants (Seniority) Rules, 1957 and the promotion policy based on seniority-cum-merit.

The petitioners, who are Junior Training Officers (JTOs) in various Government Industrial Training Institutes (ITIs) in Karnataka, challenged the prom...

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Bombay High Court Dismisses Appeal of Convicted Accused in Murder Case — Age Determination Issue Not Proven. Appellant failed to establish juvenility on date of offence despite claiming birth date of 6/7/1983, as evidence from school and birth records was inconsistent.

The appellant, Amit @ Bapu Nanasaheb Bhandwalkar, was convicted in a criminal case and filed Criminal Appeal No. 38 of 2005 before the Bombay High Cou...

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Bombay High Court Acquits Appellant in POCSO and Rape Case Due to Failure to Prove Victim's Age. Conviction under Sections 4 and 6 of POCSO Act and Sections 376(2)(i) and 376(2)(j) IPC set aside as prosecution could not establish minority of victim.

The appellant, Maherban Hasan Babu Khan, was convicted by the Special Court at Mangaon, District Raigad, for offences under Sections 4 and 6 of the Pr...

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Supreme Court Allows Appeal in Specific Performance Suit Due to Buyer's Acceptance of Refund During Pendency. Acceptance of Refund of Earnest Money Indicates Lack of Readiness and Willingness, Making Suit Not Maintainable Under Specific Relief Act, 1963.

The dispute arose from a suit for specific performance of an Agreement to Sell dated 25th January 2008, executed between the buyer (Respondent No.1) a...

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Supreme Court Dismisses Review Petition in Death Sentence Case Under IPC Sections 302 and 449 - Review jurisdiction limited to errors apparent on the record; no rehearing or re-appreciation of evidence permitted under Article 137 of the Constitution and Supreme Court Rules, 2013.

The Supreme Court of India, in a review petition filed under Article 137 of the Constitution, dismissed a challenge to its earlier judgment affirming ...