Search Results for "Section 37"

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Supreme Court Quashes Summons Against Accused Not Named in Police Report Under Section 190(1)(b) CrPC. Magistrate Cannot Summon Persons Not Named in Police Report or Column (2) of Report, Proper Course is Under Section 319 CrPC After Evidence Collection.

The Supreme Court addressed an appeal concerning the power of a Magistrate to summon an individual not named in a police report under Section 190(1)(b...

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Supreme Court Abates Criminal Appeal Following Death of Appellant Under Section 394 CrPC. Appeal Against Murder Conviction Abates as No Near Relative Applied Within Statutory 30-Day Period After Appellant's Death.

The case involved a criminal appeal before the Supreme Court where the appellant had been convicted under Section 302 of the Indian Penal Code, 1860 f...

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Supreme Court Upholds Damages Against Employer in EPF Act Case for Default in Contributions. Levy of Damages Under Section 14B is Consequential Upon Default Without Requirement of Mens Rea for Breach of Civil Obligations.

The appeals arose from a judgment of the High Court of Karnataka, which upheld an order for recovery of damages under Section 14B of the Employees Pro...

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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...