(181) L.K. TRUST Vs. COMMISSIONER OF INCOME TAX AND ANOTHER[SUPREME COURT OF INDIA] 07-05-2026 Income Tax Act, 1961 — Section 36(1)(iii) — Deductibility of interest on borrowed capital — Assessee borrowed a substantial sum to purchase shares of another company — The Assessing Officer disallowed the deduction of interest paid on this loan, viewing the transaction as a colorable device to transfer funds to a group company for share purchase — The Income Tax Appellate Tribunal India Law Library Docid # 2443634
(182) DELHI ELECTRICITY REGULATORY COMMISSION Vs. TATA POWER DELHI DISTRIBUTION LIMITED[SUPREME COURT OF INDIA] 07-05-2026 Electricity Act, 2003 — Sections 61(d), 62, 125 — Delhi Electricity Regulatory Commission (Terms and Conditions for Determination of Generation Tariff) Regulations, 2011 — Regulations 4.1, 6.30, 6.31, 6.32 — Tariff determination — Balancing consumer interests and cost recovery — Power Plant — Capital cost recovery through depreciation limited by operational India Law Library Docid # 2443663
(183) AWDHESH PRASAD TRIPATHI Vs. STATE OF JHARKHAND AND OTHERS[JHARKHAND HIGH COURT] 07-05-2026 Criminal Procedure Code, 1973 (CrPC) — Section 82 and 83 — Proclamation and Attachment — Issuance of processes under Sections 82 and 83 of Cr.P.C — simultaneously requires court satisfaction that the accused is about to dispose of or remove property, or is absconding with no immediate prospect of arrest — Order for India Law Library Docid # 2443704
(184) ANIL KUMAR CHAUDHARY Vs. STATE OF JHARKHAND[JHARKHAND HIGH COURT] 07-05-2026 Penal Code, 1860 — Section 302/201 — Murder and causing evidence of offence to disappear — Conviction solely on circumstantial evidence — Appeal against conviction and sentence — Circumstantial evidence found to be scanty and disjointed, not forming a complete chain to prove guilt beyond reasonable doubt — Acquittal of co-accused on India Law Library Docid # 2443705
(185) ABDUL HAKIM @ HAKIM MIAN Vs. STATE OF JHARKHAND[JHARKHAND HIGH COURT] 07-05-2026 Penal Code, 1860 — Section 302/34 — Appeal against conviction for murder — One accused died during pendency of appeal — Appeal heard for sole surviving appellant — Lower court convicted appellant for murder under Section 302/34 IPC and sentenced to life imprisonment. India Law Library Docid # 2443706
(186) BIANGBOR RYNJAH ALIAS ERIC Vs. STATE OF MEGHALAYA[MEGHALAYA HIGH COURT] 07-05-2026 Protection of Children from Sexual Offences Act, 2012 — Sections 4, 6, 17 — Quashing of FIR and proceedings — Petitioners sought quashing of FIR and proceedings under POCSO Act on grounds of marriage and children — High Court considered peculiar facts, societal realities of Meghalaya, marital status, and existence India Law Library Docid # 2443719
(187) SHEIKH ABEDIN Vs. IQBAL AHMED AND ANOTHER[SUPREME COURT OF INDIA] 07-05-2026 Civil Procedure Code, 1908 (CPC) — Order 12 Rule 6 — Decree on Admission — A decree can be passed under Order 12, Rule 6 CPC on the basis of an admission, whether it is contained in the pleadings or elsewhere, in writing or oral, without any specific form — The purpose is to enable a party to obtain speedy justice regarding the admitted claim. India Law Library Docid # 2443836
(188) MEWA SINGH AND OTHERS Vs. NACHHITTAR KAUR (DECEASED) THROUGH LRS AND OTHERS[PUNJAB AND HARYANA HIGH COURT] 07-05-2026 Contract Law — Offer and Acceptance — Agreement requires mutual consent, meaning both parties agree to the same terms — An offer must be clear and unambiguous, and acceptance must be unequivocal and communicated to the offeror — If there is no consensus ad idem (meeting of the minds), no binding contract is India Law Library Docid # 2443930
(189) GURDEV SINGH (SINCE DECEASED) THROUGH LRS Vs. SUKHDEV SINGH AND OTHERS[PUNJAB AND HARYANA HIGH COURT] 07-05-2026 Evidence Act, 1872 — Section 101 — Will — Validity of — Burden of proof on the propounder — Will must be proved to be executed by the testator when he was of sound disposing mind. India Law Library Docid # 2443931
(190) GANESH CHAND (SINCE DECEASED) THROUGH HIS LRS Vs. KEWAL KRISHAN[PUNJAB AND HARYANA HIGH COURT] 07-05-2026 Civil Procedure Code, 1908 (CPC) — Section 100 and Punjab Courts Act, 1918 — Section 41 — Second Appeal — Scope of — Second appeals are to be treated as appeals under Section 41 of the Punjab Courts Act and not under Section 100 CPC in Punjab and Haryana. India Law Library Docid # 2443932
(191) GURDEEP SINGH Vs. PRITAM SINGH (DECEASED) THROUGH LRS AND OTHERS[PUNJAB AND HARYANA HIGH COURT] 07-05-2026 Specific Performance — Agreement to Sell — Plaintiff sought possession based on an agreement to sell and had paid loan installments and electricity bills — Both lower courts dismissed the suit, finding the agreement to sell suspicious and unproven — This court upheld the dismissal, stating the plaintiff failed to prove the agreement's India Law Library Docid # 2443933
(192) JOGINDER SINGH Vs. MANOHAR LAL AND OTHERS[PUNJAB AND HARYANA HIGH COURT] 07-05-2026 Punjab Pollution Control Board — Service Regulations — 1980 Regulations were statutory and approved by the Government, while 1987 Regulations were draft proposals not approved by the State Government and therefore not legally enforceable, nor could they be used as guidelines. India Law Library Docid # 2443934
(193) B.D. TRIVEDI (SINCE DECEASED) THROUGH LRS Vs. LAXMI DEVI (SINCE DECEASED) THROUGH LRS AND ANOTHER[PUNJAB AND HARYANA HIGH COURT] 07-05-2026 Civil Procedure Code, 1908 (CPC) — Second Appeal — Suit for possession dismissed by trial court, appeal also dismissed by first appellate court — High Court upholds both judgments. India Law Library Docid # 2443935
(194) NAMENDER NATH Vs. MAHENDER AND OTHERS[PUNJAB AND HARYANA HIGH COURT] 07-05-2026 Criminal Procedure Code, 1973 (CrPC) — Section 397, 401 — Indian Penal Code, 1860 — Sections 406, 420, 506, 120-B — Acquittal challenged in revision — Both trial court and appellate court concurrently acquitted accused — High Court found no illegality, perversity, or misappreciation of evidence warranting interference in India Law Library Docid # 2443936
(195) TARA CHAND Vs. STATE OF HARYANA[PUNJAB AND HARYANA HIGH COURT] 07-05-2026 Penal Code, 1860 (IPC) — Sections 420, 468, and 471 — Cheating, Forgery of valuable security or document, and Using as genuine a forged document — Conviction for receiving old age pension based on a forged school leaving certificate — Petitioner convicted by trial court and conviction affirmed by appellate court. India Law Library Docid # 2443937
(196) VADIYALA PRABHAKAR RAO AND OTHERS Vs. THE GOVERNMENT OF ANDHRA PRADESH AND OTHERS[SUPREME COURT OF INDIA] 06-05-2026 Forest Laws — Hyderabad Forest Act, 1326F vs — 1355F — Inclusion of land in reserve forest — Notification issued under a repealed Act is not automatically invalid if it aligns with the provisions of the new Act — The Court presumes validity if the intention and purpose are consistent with the current law. India Law Library Docid # 2443251
(197) NEETU SOLVENTS Vs. VINEET NAGAR AND OTHERS[SUPREME COURT OF INDIA] 06-05-2026 Environmental Law — Environmental Clearance (EC) — Ex-post facto EC — The Supreme Court has held that the concept of ex-post facto Environmental Clearance is alien to Indian environmental jurisprudence and struck down notifications allowing it — However, in cases where industries were established based on Consent to Establish India Law Library Docid # 2443252
(198) HANSRAJ Vs. MUKESH NATH AND OTHERS[SUPREME COURT OF INDIA] 06-05-2026 Motor Vehicles Act, 1988 — Sections 166 and 173 — Compensation for accident — Appellant sustained 100% permanent disability at the age of 14 due to a road accident — Claim petition filed for compensation — The Tribunal awarded Rs. 7,76,543/- and the High Court enhanced it to Rs. 12,17,543/- — The Supreme Court further enhanced the compensation. India Law Library Docid # 2443253
(199) DR. NIGAM PRAKASH NARAIN Vs. NATIONAL MEDICAL COMMISSION AND OTHERS[SUPREME COURT OF INDIA] 06-05-2026 Medical Council of India Regulations, 2002 — Regulations 8.4 and 8.7 — Time limit for deciding complaints against physicians — Regulation 8.4 providing a six-month limit is a caution for expeditious disposal, not an absolute bar. India Law Library Docid # 2443254
(200) HABBAN SHAH Vs. SHERUDDIN[SUPREME COURT OF INDIA] 06-05-2026 Specific Relief Act, 1963 — Section 28(1) and 28(4) — Decree for specific performance — Executability — Non-deposit of balance sale consideration within stipulated time — Plaintiff's failure to deposit balance sale consideration within three months as stipulated in the decree — No application for extension of time filed within India Law Library Docid # 2443255