(1) APPA Vs. THE STATE OF MAHARASHTRA[SUPREME COURT OF INDIA] 07-10-2026 Penal Code, 1860 (IPC) — Section 394 — Voluntarily causing hurt in committing robbery — Non-recovery of stolen articles — Conviction unsustainable — The conviction under Section 394 IPC cannot be sustained where the allegation of robbery is not supported by recovery or seizure of the allegedly stolen property — Absence of purchase receipts or independent evidence establishing ownership, identity, or value of the articles, coupled with the failure to connect scattered beads found at the spot to India Law Library Docid # 2454905
(2) V. PON. PANEERSELVAM Vs. S. REGUPATHY AND OTHERS[SUPREME COURT OF INDIA] 07-10-2026 Representation of the People Act, 1951 — Sections 81(1) and 86(1) — Mandatory requirement of personal presentation — Non-compliance — Dismissal at threshold — Presentation of an election petition by the petitioner in person under Section 81(1) of the Representation of the People Act, 1951 is a mandatory requirement — Compliance with Section 81 is not a mere procedural formality, but directly impacts the maintainability of the petition; any defect in this regard is incurable — Under India Law Library Docid # 2454906
(3) M/S. MEPCO INDUSTRIES LTD. Vs. COMMISSIONER OF INCOME TAX, MADURAI[SUPREME COURT OF INDIA] 07-10-2026 Income Tax Act, 1961 — Section 28(i) & Section 4 — Revenue vs. Capital Receipt — Electricity/Power Subsidy — Application of the "Purpose Test" — The character of a subsidy receipt in the hands of an assessee must be determined by applying the "Purpose Test" — The point of time of payment, source, and form of the subsidy are not decisive; the determinative factor is the object and purpose sought to India Law Library Docid # 2454907
(4) ABHISHEK Vs. STATE OF RAJASTHAN AND OTHERS[SUPREME COURT OF INDIA] 07-10-2026 Penal Code, 1860 (IPC) — Section 307 — Attempt to murder — Ingredients — Seat and gravity of injury not sole determinant — Attempt to strike vital parts warded off defensively — To attract Section 307 IPC, it is not essential that a fatal or life-threatening bodily injury must actually be sustained — The section distinguishes between the act of the accused and its result; the determinative criterion is whether the act was executed with the requisite intention or knowledge — Intention or knowledg India Law Library Docid # 2454908
(5) THE STATE OF BIHAR AND OTHERS Vs. NANDESHWAR KUMAR[SUPREME COURT OF INDIA] 07-10-2026 Bihar Panchayat Elementary Teacher (Employment and Service Conditions) Rules, 2006 — Rule 8(a) — Eligibility Criteria — Requirement of NCTE Recognized Qualification — Date of Determination — The eligibility of a candidate for appointment to a public post must be adjudged on the last date of submission of application forms or, at best, by the date of appointment — Where recruitment is India Law Library Docid # 2454909
(6) M/S JK PAPER LTD AND OTHERS Vs. BIPINCHANDRA NATWARLAL SHAH AND OTHERS[SUPREME COURT OF INDIA] 07-10-2026 Civil Procedure Code, 1908 (CPC) — Section 96 — Land Acquisition Act, 1894 — Powers and Duty of First Appellate Court — Scope of Judicial Interference under Article 136 of the Constitution — An appeal is a continuation of the original proceedings, and the first appellate court is a court of fact and law required to decide the case by re-appreciating evidence, giving reasons, and dealing with all issues of India Law Library Docid # 2454910
(7) SANTOSH B. NAIK Vs. STATE OF GOA AND OTHERS[SUPREME COURT OF INDIA] 06-10-2026 Service Law — Recruitment — Essential Educational Qualifications — Interpretation of Recruitment Rules — Expression "Passed 10th standard under 10+2 system of education" prescribed for the post of Vocational Instructor (Practical) in the trade of Plumber cannot be ignored or treated as interchangeable with any qualification recognized generally as equivalent — Words "under 10+2 system of education" form an integral part of the qualification framework prescribed by the recruiting India Law Library Docid # 2454660
(8) CHHAGANBHAI KOHYABHAI PATELIYA AND OTHERS Vs. THE STATE OF GUJARAT AND OTHERS[SUPREME COURT OF INDIA] 06-10-2026 Service Law — Retirement benefits — Annual increment — Denial of annual increment falling due on 1st of July to employees retiring on 30th of June of preceding years — Legality — Right to be paid an increment is a legitimate right of an employee upon successful completion of a year of employment. India Law Library Docid # 2454661
(9) AJIT KUMAR Vs. STATE OF JHARKHAND[SUPREME COURT OF INDIA] 05-10-2026 Prevention of Corruption Act, 1988 — Sections 7 and 13(2) — Trap case — Proof of demand — Sine qua non — Prosecution must prove demand of illegal gratification and subsequent acceptance as a matter of fact — Mere recovery of tainted money from accused, absent proof of demand, is insufficient to sustain conviction — Prosecution failed to establish demand beyond reasonable doubt, resting entirely on uncorroborated testimony of complainant where no independent India Law Library Docid # 2454628
(10) ADDL. COMMR. COMMERCIAL TAX AND OTHERS Vs. CADILA HEALTH CARE LTD AND ANOTHER[SUPREME COURT OF INDIA] 05-10-2026 M.P. Commercial Tax Act, 1994 — Schedule II Part IV Entry 20(ii) and Part VII Entry 1 — Classification of goods ('GRD Powder' and 'GRD Mix') — Taxable event and incidence of taxation are determined by the nature and physical form of the good at the time of sale, not by its subsequent end use by the consumer India Law Library Docid # 2454629
(11) SUDHA RAKESH Vs. THE STATE OF KARNATAKA AND ANOTHER[SUPREME COURT OF INDIA] 05-10-2026 Criminal Procedure Code, 1973 — Section 482 — Quashing of FIR — Colourizing civil disputes into criminal offences — Tendency of litigants to give criminal colour to civil disputes is an open secret to prevent abuse of criminal process — Dispute arising out of agreement for sale and subsequent execution of sale deed in favour of ultimate buyer is purely civil in nature, lacking any element of criminality or foundational ingredients of cheating India Law Library Docid # 2454630
(12) PRASANTA KUMAR DHAR AND ANOTHER Vs. THE STATE OF WEST BENGAL AND ANOTHER[SUPREME COURT OF INDIA] 05-10-2026 Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of criminal proceedings arising out of matrimonial disputes — In-laws — Supreme Court emphasized that criminalizing domestic disputes without specific allegations and credible materials may have disastrous consequences for the institution of family — Courts must be circumspect and judicious, allowing invocation of criminal process only when there are specific allegations with supporting materials clearly constituting criminal India Law Library Docid # 2454631
(13) RUPALI KASHINATH SHIGWAN @ RUPALI AMOL JADHAV Vs. STATE OF MAHARASHTRA AND ORS.[BOMBAY HIGH COURT] 05-10-2026 Maharashtra Scheduled Castes, Scheduled Tribes, De-notified Tribes (Vimukta Jatis), Nomadic Tribes, Other Backward Classes and Special Backward Category (Regulation of Issuance and Verification of) Caste Certificate Rules, 2012 — Rule 17(7) — Powers of Scrutiny Committee — Vigilance Cell inquiry is meant for internal assistance and its findings are not binding on Scrutiny Committee — Committee possesses inherent powers to direct re-examination of specific suspect documents — Requirement to recor India Law Library Docid # 2454633
(14) ATUL ENTERPRISES AND ANOTHER Vs. STATE OF MAHARASHTRA AND ANOTHER[BOMBAY HIGH COURT] 05-10-2026 Maharashtra Stamp Act, 1958 — Section 4 and Section 28 — Several instruments employed in single transaction — Scope and applicability — Where earlier development-cum-sale agreements accompanied by possession, consideration, and Powers of Attorney are followed years later by registered conveyances to perfect title, both sets of instruments constitute a single continuous transaction under Section 4. The applicability of Section 4 depends on the substance and connection between the instruments, not India Law Library Docid # 2454642
(15) ATUL ENTERPRISES AND ANOTHER Vs. STATE OF MAHARASHTRA AND ANOTHER[BOMBAY HIGH COURT] 05-10-2026 Maharashtra Stamp Act, 1958 — Section 4 — Several instruments employed in single transaction — Execution of subsequent conveyance to perfect title — Earlier Development-cum-Sale Agreements of 1985 and 1996 were followed by delivery of possession, payment of consideration, and execution of powers of attorney — Formal Conveyance Deeds executed in 2012 — Held, the entire chain of documents must be evaluated to determine the real nature and substance of the transaction — Substantial delay between in India Law Library Docid # 2454651
(16) COMMISSIONER OF INCOME TAX, UDAIPUR Vs. M/S HINDUSTAN ZINC LTD., YASHAD BHAWAN, UDAIPUR[RAJASTHAN HIGH COURT] 05-10-2026 Income Tax Act, 1961 — Section 32(1)(iia) — Additional depreciation — Eligibility — Generation of power — Assessee claimed additional depreciation on new plant and machinery installed at Captive Power Plant and Wind Power Plant — Electricity is movable property and falls within the purview of an "article or thing" — The expression "production" has a wider connotation than "manufacture", and generation of electricity amounts to production of an article or thing — Assessee was therefore entitled t India Law Library Docid # 2454846
(17) BUDH DAN Vs. STATE OF RAJASTHAN[RAJASTHAN HIGH COURT] 05-10-2026 Rajasthan Municipalities Act, 2009 — Section 24(iii) — Constitution of India — Articles 14, 21 and 243V — Disqualification from contesting municipal elections — Nature of electoral rights — Right to contest an election is purely a statutory right, not a fundamental or common law right, and remains subject to statutory limitations and eligibility conditions. Article 243V expressly recognizes the competence of the State Legislature to prescribe disqualifications. Section 24(iii), which disqualifie India Law Library Docid # 2454857
(18) M/S MANOJ SPARES AND SERVICE CENTER Vs. STATE OF RAJASTHAN[RAJASTHAN HIGH COURT] 05-10-2026 Central Goods and Services Tax Act, 2017 — Section 107(1) — Appeal to Appellate Authority — Commencement of limitation — Expression "communicated" — Meaning and scope — Limitation of three months to prefer an appeal under Section 107(1) commences from the date the order or decision is communicated to the aggrieved person — Communication mandates imparting actual or constructive knowledge effectively to enable the aggrieved party to seek statutory remedies — Power to condone delay is restricted t India Law Library Docid # 2454868
(19) HEERA DEVI W/O SHRI CHENA RAM Vs. STATE OF RAJASTHAN[RAJASTHAN HIGH COURT] 05-10-2026 Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 528 (Criminal Procedure Code, 1973 (CrPC) — Section 482) — Quashing of FIR — Scope of inherent powers — Cheating, forgery, and conspiracy — Petitioners sought quashing of FIR regarding fraudulent demarcation and fabricated service report — Held, inherent power to quash is extraordinary and must be exercised sparingly — High Court cannot conduct a meticulous examination of evidence or hold a mini-trial at the quashing stage — Where allegations al India Law Library Docid # 2454876
(20) KALU CHANDALIYA Vs. STATE OF RAJASTHAN[RAJASTHAN HIGH COURT] 05-10-2026 Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 528 — Bharatiya Nyaya Sanhita, 2023 — Sections 109(1), 115(2), 117(2) and 126(2) — Quashing of criminal proceedings based on compromise — Trial court accepted compromise for compoundable offences under Sections 115(2) and 126(2) BNS, but declined for non-compoundable offences under Sections 117(2) and 109(1) BNS — High Court's inherent power under Section 528 BNSS is wide and distinct from compounding power under procedural law — Inherent jurisd India Law Library Docid # 2454877