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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 State Transport Authority in Motor Vehicles Act Case on Vehicle Replacement Rule. Kerala Motor Vehicle Rule 174(2)(c) Validated as It Does Not Exceed Section 83 and Serves Public Safety by Prohibiting Older Vehicle Replacements.

The Supreme Court of India addressed a dispute concerning the validity of Rule 174(2)(c) of the Kerala Motor Vehicle Rules, 1989, which allows the tra...

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Supreme Court Allows Appeal in Motor Accident Claim Case Due to Erroneous Multiplier Application. Compensation Enhanced as Multiplier Must Be Based on Age of Deceased, Not Split Methodology, Under Motor Vehicles Act, 1988.

The legal heirs of deceased V. Rajasekaran appealed against a compensation order by the High Court of Judicature at Madras dated 7.11.2017, which gran...