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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 Upholds Bank's Dismissal of Employee in Disciplinary Proceedings for Fraud and Misconduct. Disciplinary Proceedings Evaluated on Preponderance of Probabilities, Not Criminal Standards, Under Bipartite Settlement and Evidence Act Provisions.

The dispute arose from the dismissal of a bank employee following departmental proceedings initiated by the appellant-Bank, a nationalized entity, aga...

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Supreme Court Allows Appellant in Civil Appeal Against High Court's Interference Under Article 227 Constitution of India - High Court's order setting aside trial court's decision to set aside ex parte decree was quashed as unjustified interference in discretionary order under Order IX Rule 13 CPC.

The dispute arose from a civil suit for recovery of money filed by the respondent against the appellant. The appellant contested the suit, but during ...