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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 State Appeal in Army Offence Jurisdiction Dispute, Restoring Sessions Court Trial. Concurrent Jurisdiction Under Section 125 of Army Act, 1950 Upheld, with Commanding Officer's Discretion Exercised Through Cooperation with Civil Investigation.

The appeal arose from a judgment of the High Court of Sikkim, which upheld an order of the Sessions Judge directing that the accused, an Army personne...