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(821) INCOME TAX OFFICER (E) WARD-2(4), NEW DELHI Vs. PRAKASH SEWA TRUST[INCOME TAX APPELLATE TRIBUNAL, DELHI] 07-01-2026
Income Tax Act, 1961 — Sections 11, 12, 12A, 12AA, 13 — Charitable Trust — Exemption — Denial of exemption — Sale of property — Donation of sale proceeds — Assessing Officer (AO) denied exemption for sale of land and its proceeds donated to another trust, citing non-activity, questionable donee trust, and sale method. Commissioner (Appeals) deleted the addition, holding that donation to another
India Law Library Docid # 2438488

(822) BOMBARDIER TRANSPORTATION GMBH Vs. ASSISTANT DIRECTOR OF INCOME TAX, CIRCLE 1(1), NEW DELHI[INCOME TAX APPELLATE TRIBUNAL, DELHI] 07-01-2026
Income Tax Act, 1961 — Section 9(1)(vii) and Article 12(4) of India-Germany Double Taxation Avoidance Agreement (DTAA) — Fee for Technical Services (FTS) — Milestones related to Project Management Plan, Works Programme, Quality Assurance Plan, and Preliminary Design Submission are preparatory in nature and inextricably linked to the supply of rolling stock, not constituting managerial,
India Law Library Docid # 2438599

(823) PUNAMA RAM Vs. STATE OF RAJASTHAN[SUPREME COURT OF INDIA] 07-01-2026
Penal Code, 1860 (IPC) — Sections 419, 420, 465, 467, 468, 471 and 120-B — Rajasthan Public Examination (Prevention of Unfair Means) Act, 2022 — Sections 3 and 10 — Cheating, impersonation, forgery, and conspiracy in a public examination — Appellant's wife allegedly impersonated a candidate, and fake degree certificates
India Law Library Docid # 2438613

(824) OM PRAKASH URF OMI Vs. THE STATE OF RAJASTHAN[SUPREME COURT OF INDIA] 07-01-2026
Bhartiya Nyyaya Sanhita, 2023 — Sections 64(2)(m) and 351(3) — Bail — Appellant arrested for offences under these sections — Plea for bail based on false allegations, consensual relationship, and significant delay in trial due to numerous witnesses not yet examined — Court considered the facts and granted bail.
India Law Library Docid # 2438620

(825) SAHIL Vs. STATE OF HARYANA[SUPREME COURT OF INDIA] 07-01-2026
Protection of Children from Sexual Offences Act, 2012; Indian Penal Code, 1860; Information Technology Act, 2000; Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 — Bail — Grant of — Inconsistencies in victim's statements — Prima facie assessment of inconsistencies between initial statement,
India Law Library Docid # 2438621

(826) INDUSIND BANK LTD Vs. SMT. SAROJA[NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION] 07-01-2026
Consumer Protection Act, 1986 — Deficiency in Service — Bank’s Liability — Unauthorized Transactions — Where a customer reports an unauthorized transaction, the bank is bound to credit the amount to the customer’s account within 10 working days. Failure to do so constitutes a deficiency in service.
India Law Library Docid # 2438640

(827) SHYAMALI PAUL Vs. SOMNATH SAHA AND OTHERS[NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION] 07-01-2026
Consumer Protection Act, 1986 — Section 19 — Appeal — Setting aside ex-parte order — Appeal challenging an ex-parte order allowed by State Commission on ground of deficiency in service due to non-appearance of opposite parties — Appellant contends service of notice was suppressed by complainant by using an old address and effecting substituted service through a newspaper with limited circulation
India Law Library Docid # 2438641

(828) RAHUL PARASHAR Vs. UNION OF INDIA[SUPREME COURT OF INDIA] 07-01-2026
Prevention of Money Laundering Act, 2002 — Sections 3 & 4 — Bail — Serious charges against appellants Rahul Parashar and David Mario Denis for offences under PMLA, involving utilization of proceeds of crime to the tune of Rs.73 lakhs — Appellant Devender Singh is a driver — Appellants have undergone incarceration for two years and six months, and trial has just commenced with 41 prosecution witnesses
India Law Library Docid # 2438663

(829) PRAVEEN MANIK KADAM Vs. STATE OF MAHARASHTRA AND ANOTHER[SUPREME COURT OF INDIA] 07-01-2026
Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) — Section 482 — Quashing of FIR — Anticipatory Bail — High Court rejected anticipatory bail application — Supreme Court allowed appeal, set aside High Court order — Appellant to be released on bail upon arrest, subject to furnishing cash security and sureties — Appellant to cooperate with investigation and not misuse liberty — Order protects appellant if he
India Law Library Docid # 2438671

(830) RANBIR SINGH Vs. STATE OF UTTAR PRADESH AND OTHERS[SUPREME COURT OF INDIA] 07-01-2026
Civil Procedure Code, 1908 — Order 7 Rule 11 — Rejection of plaint — A writ petition can be dismissed if it is frivolous and appears to be an abuse of the legal process.
India Law Library Docid # 2438680

(831) MEENAKSHI Vs. STATE OF HARYANA AND ANOTHER[SUPREME COURT OF INDIA] 07-01-2026
Criminal Procedure — Appearance of accused in Appellate Court — Requirement for accused to appear in appellate court after sentence suspension and bail is not warranted and serves no purpose — Purpose of bail and suspension of sentence is to allow accused to await appeal outcome without constant physical presence — Such
India Law Library Docid # 2438688

(832) RAJENDRA VERMA Vs. STATE OF U.P.[SUPREME COURT OF INDIA] 07-01-2026
Bail Application — Appeal against rejection of bail by High Court — Appellant in jail for extended period — Trial progressing slowly with many witnesses yet to be examined — Co-accused already granted bail — Grounds for granting bail established.
India Law Library Docid # 2438693

(833) RAJA Vs. STATE OF TAMIL NADU[SUPREME COURT OF INDIA] 07-01-2026
Narcotic Drugs & Psychotropic Substances Act, 1985 — Sections 8(c), 12D(b)(ii)(C), 25, 29(1) — Bail — Appellant charged under NDPS Act — Granted bail as contraband was not recovered from conscious possession — Co-accused with similar charges granted bail by the Supreme Court — CDR reports alone not
India Law Library Docid # 2438695

(834) THE UNION OF INDIA AND ANOTHER Vs. PARESH CHANDRA MONDAL[SUPREME COURT OF INDIA] 07-01-2026
General Provident Fund (Central Service) Rules, 1960 — Rule 33(ii) — Provident Funds Act, 1925 — Sections 4(1)(b), 4(1)(c)(i) and 5 — Nominee's right to GPF amount — A valid nominee under the rules is entitled to receive the GPF amount of a deceased subscriber, and this right has primacy.
India Law Library Docid # 2438702

(835) YOGESH DUA Vs. DIRECTORATE OF ENFORCEMENT THROUGH ITS ASSISTANT DIRECTOR[CALCUTTA HIGH COURT] 07-01-2026
Prevention of Money Laundering Act, 2002 — Section 19 — Power to Arrest — Mandatory Pre-conditions — Compliance — Arrestee must be informed of grounds for arrest — Officer must have material in possession — Must record "reasons to believe" in writing that person is guilty — Court should only review whether statutory and constitutional safeguards are met, not the sufficiency of the material.
India Law Library Docid # 2438776

(836) ROHIT PATNI AND ANOTHER Vs. G. JAGWANI AND ANOTHER[CALCUTTA HIGH COURT] 07-01-2026
Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of proceedings — Abuse of process of law — Criminal proceedings arising out of a civil dispute — When a dispute is essentially civil in nature, criminal proceedings sought to be initiated or continued should be quashed to prevent abuse of process of court.
India Law Library Docid # 2438785

(837) SRI BIR MANIK JAMATIA Vs. THE STATE OF TRIPURA[TRIPURA HIGH COURT] 07-01-2026
Penal Code, 1860 (IPC) — Section 302 – Murder – Conviction based on extra-judicial confession – Court must examine confession with great care and caution – It must be truthful and inspire confidence, corroborated by other evidence – Absence of such corroboration or presence of material discrepancies renders conviction unsafe.
India Law Library Docid # 2438832

(838) RAMBALI SAHNI Vs. STATE OF BIHAR[SUPREME COURT OF INDIA] 07-01-2026
Criminal Procedure Code, 1973 (CrPC) — Section 362 — Alteration or review of judgment or order — Prohibition against — Except for clerical or arithmetical error — High Court recalled earlier bail order on basis of mistake in recording operative part of judgment by Court Master — High Court erroneously accepted apology and recalled bail order when no clerical or arithmetical error was present
India Law Library Docid # 2438896

(839) VIVA HIGHWAYS LTD Vs. MADHYA PRADESH ROAD DEVELOPMENT CORPORATION LTD AND ANOTHER[SUPREME COURT OF INDIA] 07-01-2026
Arbitration and Conciliation Act, 1996 — Sections 29A(4), 29A(5) and 29A(6) — Extension of arbitrator's mandate — Supreme Court's intention in Mohan Lal Fatehpuria judgment was not to mandate substitution of arbitrator in every case of mandate extension — This is also evident from
India Law Library Docid # 2438900

(840) MS. SAPNA @ SAPNA CHOUDHARY Vs. STATE OF U.P. AND ANOTHER[ALLAHABAD HIGH COURT (LUCKNOW BENCH)] 07-01-2026
Criminal Procedure Code, 1973 (CrPC) — Section 482 — Passport Act, 1967 — Section 6(2)(f) — Right to Travel Abroad — Renewal of Passport — Applicant seeking renewal of passport despite pending criminal case — Impugned order rejecting NOC for passport renewal on ground of insufficient documents for travel abroad — Court held that
India Law Library Docid # 2438908

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