(1) M/S SAMTEX FASHIONS LTD Vs. COMMISSIONER OF INCOME TAX, NEW DELHI[SUPREME COURT OF INDIA] 18-09-2026 Income Tax Act, 1961 — Section 28(iiia) to (iiie) read with Section 80HHC — Export quota sale premium — Deductibility — Administrative Circulars and Office Memorandums — Binding nature — Consideration earned from transfer of export quota rights allocated by Apparels Export Promotion Council (AEPC) does not fall under Sections 28(iiia) to (iiie) of the Act, 1961. Quota permits are general commercial rights, and premium realized on their domestic transfer constitutes a residual business benefit un India Law Library Docid # 2452692
(2) M/S BALAJI FORMALIN PVT. LTD. AND ANOTHER Vs. UNION OF INDIA AND ANOTHER[SUPREME COURT OF INDIA] 18-09-2026 Maharashtra Poisons Rules, 1972 — Rules 18A, 18B & 18C (as inserted by 2011 Amendment) — Validity of rules restricting purchase of methanol and mandating addition of denaturant (bitterant and colourant) before sale to non-drug manufacturers — Arbitrariness and Disproportionality — Constitutional Validity — Rules 18A and 18B held manifestly arbitrary, disproportionate, and violative of Articles 14 and 19(1)(g) of the Constitution. Restricting purchase of methanol by requiring verifying licence in India Law Library Docid # 2452687
(3) S.PANCHALINGU AND OTHERS Vs. PEOPLE'S EDUCATION TRUST (R) AND OTHERS ETC[SUPREME COURT OF INDIA] 18-09-2026 Civil Procedure Code, 1908 (CPC) — Section 92 — Suit against Public Charities — Power to pass interim orders pending grant of leave — A Civil Court seized of a plaint under Section 92 together with an application seeking leave to institute the suit is not empowered to pass protective or preservatory interim orders pending disposal of the leave application — Obtaining leave of the Court is a mandatory pre-condition to the institution of a suit against public charities — Consideration of leave is India Law Library Docid # 2452688
(4) KARTIKA @ KIRTAN @ KIRTAN CHARAN JENA AND ANOTHER Vs. THE STATE OF ODISHA[SUPREME COURT OF INDIA] 18-09-2026 Penal Code, 1860 (IPC) — Sections 148, 506, 302 read with Section 149 — Murder, Rioting, and Criminal Intimidation — Eyewitness evidence — Identification in dark night — Torch light carried by assailants — Inconsistency and unreliability of evidence — High Court discarded ocular evidence on ground that witnesses could not have identified assailants or witnessed assault in pitch-dark night merely by sound of assault — Held, where torch light is carried by assailants themselves and pointed at vict India Law Library Docid # 2452689
(5) NATIONAL SEEDS CORPORATION LTD Vs. NATIONAL AGRO SEED CORPORATION (INDIA)[SUPREME COURT OF INDIA] 18-09-2026 Arbitration and Conciliation Act, 1996 — Section 36 — Enforcement of Arbitral Award — Interest on decretal deposit — Interplay between conditional deposit and cessation of interest — High Court held appellant liable to pay 12% per annum interest on awarded sum from date of Arbitral Award till date deposited amount was unconditionally released — Award-debtor deposited sum in two tranches to obtain stay of award, but actively resisted its release/withdrawal by award-holder at every stage — Real ef India Law Library Docid # 2452690
(6) ORIENT CRAFTS LIMITED Vs. COMMISSIONER OF INCOME TAX, NEW DELHI[SUPREME COURT OF INDIA] 18-09-2026 Income Tax Act, 1961 — Section 263 — Revisional Jurisdiction of Commissioner — Conditions Precedent — To exercise revisional jurisdiction under Section 263, the twin conditions that the Assessment Order is "erroneous" and "prejudicial to the interests of the Revenue" must co-exist — An Assessment Order becomes erroneous if passed without application of mind, on misapplication of law, or on an incorrect assumption of facts — Where the Assessing Officer completes the assessment without conducting India Law Library Docid # 2452691
(7) PREM MEHANI AND ANOTHER Vs. HARISH BATRA AND OTHERS[DELHI HIGH COURT] 17-09-2026 Civil Procedure Code, 1908 (CPC) — Order 7 Rule 11(a) and (d) — Rejection of Plaint — Cause of Action and Limitation — Suit seeking to set aside a consent decree on grounds of fraud and concealment — Plaintiffs had full knowledge of the Agreement to Sell (ATS) and the pending suit for specific performance as far back as 2006 and 2008, yet failed to initiate legal proceedings or seek impleadment to assert their rights under a family settlement India Law Library Docid # 2452615
(8) BAMBAM MUKHIYA @ GOVIND MUKHIYA Vs. THE STATE OF BIHAR[PATNA HIGH COURT] 17-09-2026 Penal Code, 1860 (IPC) — Section 376(2)(i) — Protection of Children from Sexual Offences Act, 2012 — Sections 4 & 6 — Penetrative sexual assault / rape of minor child — Evidentiary value of sole testimony of child prosecutrix — Core narrative remained consistent across fardbeyan, Section 164 CrPC statement, and court deposition — Minor variations regarding state of consciousness post-incident and exact arrival time of relative attributable to severe trauma and age — Held, sole testimony of a cre India Law Library Docid # 2452616
(9) UDAY MAHTO Vs. STATE OF BIHAR[PATNA HIGH COURT] 17-09-2026 Penal Code, 1860 (IPC) — Section 307 — Attempt to Murder — Arms Act, 1959 — Section 27 — Identification of accused — Benefit of doubt — FIR was initially registered against 20–25 unknown persons resulting in a final report as "true but no clue" — Case proceeded on a protest petition treated as a complaint — Accused identified for the first time by injured witness four days after the incident upon regaining consciousness — Material contradictions existed between testimonies of injured witness and India Law Library Docid # 2452617
(10) DEEPAK IN JC Vs. STATE GOVT. OF NCT DELHI[SUPREME COURT OF INDIA] 17-09-2026 Protection of Children from Sexual Offences Act, 2012 — Sections 6 & 29 — Evidence — Ocular and medical evidence — Discrepancies and unreliability — Accused convicted by Trial Court and High Court under Section 6, POCSO Act and Section 363, IPC — Version of mother (PW-5) was crippled with material contradictions, embellishments, and uncorroborated by independent medical evidence — Private doctor (PW-1) and mother gave conflicting timelines regarding examination — Physical examination and FSL rep India Law Library Docid # 2452619
(11) THE BHARAT SANCHAR NIGAM LIMITED AND ANOTHER Vs. G.N. MANI RAVINDER AND OTHERS ETC.[SUPREME COURT OF INDIA] 17-09-2026 Service Law — Promotion — Officiating vs. Provisional Promotion — Applicability of Pre-existing Rules — Private respondents working as Assistant Director (Official Language) / 'Rajbhasha Adhikari' purely on a local officiating basis sought promotion under older administrative instructions and non-operational 2002 Rules without clearing the written test under 2005 Rules — Distinguishing Mishri Lal and Medini C. — Persons working on a purely India Law Library Docid # 2452620
(12) TAPASWINI MOHANTY Vs. JAYANTA KUMAR MOHANTY[ORISSA HIGH COURT] 17-09-2026 Civil Procedure Code, 1908 (CPC) — Section 24 — Transfer of matrimonial proceedings — Convenience of wife — Husband instituted divorce proceeding under Section 13 of Hindu Marriage Act, 1955 before Family Court, Bhadrak — Petitioner-wife sought transfer to Family Court, Balasore citing desertion, lack of income, care of minor child, and dependence on aged father — Husband was financially affluent and already contesting a maintenance proceeding under Section 125 Cr.P.C. at Balasore — Held, in mat India Law Library Docid # 2452657
(13) ZUBAIR ALTAF SHEIKH Vs. UNION TERRITORY OF J&K AND OTHERS[JAMMU AND KASHMIR AND LADAKH HIGH COURT AT SRINAGAR] 17-09-2026 Jammu and Kashmir Public Safety Act, 1978 — Section 8 — Preventive Detention — Stale Material — Snapping of Live and Proximate Link — Detention order passed in 2025 reviving an incident covered by an FIR from 2022 — Earlier detention order based on the same FIR was quashed in 2024 — Detenue was gainfully employed in another State during the relevant period — Held, subjective satisfaction cannot be founded on stale material lacking a proximate nexus with the imperative need to detain — Passage of India Law Library Docid # 2452658
(14) SUBRATA CHOWDHURY @ SUBRATA CHOWDHURI Vs. STATE OF WEST BENGAL AND ANOTHER[CALCUTTA HIGH COURT] 17-09-2026 Penal Code, 1860 (IPC) — Sections 406 and 420 — Cheating and criminal breach of trust — Essential ingredients — Agreement for sale of immovable property — Failure to execute conveyance deed or refund money — To sustain a charge under Section 420, dishonest or fraudulent intention must exist at the inception of the contract, and a subsequent breach cannot metamorphose into cheating — Payment of advance consideration under an agreement for sale represents a reciprocal contractual obligation and do India Law Library Docid # 2452659
(15) SRI SUBRATA SEN Vs. SMT. SHELLY JAISWAL AND ANOTHER[CALCUTTA HIGH COURT] 17-09-2026 West Bengal Premises Tenancy Act, 1997 — Section 7(2) — Dispute as to arrears of rent — Genuineness of dispute — Application for determination of rent arrears — A dispute under Section 7(2) must be bona fide and genuine — Total absence of evidence in support of tenant's plea of incurring expenses for repairs to be adjusted against rent warrants an inference that the dispute is sham — A sham or moonshine dispute is legally equivalent to no dispute — In such cases, the court is not required to det India Law Library Docid # 2452660
(16) NAMMA WHITEFIELD RWA FEDERATION TRUST Vs. THE STATE OF KARNATAKA AND OTHERS[KARNATAKA HIGH COURT] 17-09-2026 Civil Procedure Code, 1908 (CPC) — Section 11 — Constitution of India, 1950 — Article 226 — Res Judicata — Finality of litigation — State challenged 1980 Land Tribunal grant claiming land was tank bed and Tribunal lacked jurisdiction — Prior civil suit had declared private respondent owner holding land was Hiduvali land, which attained finality up to Supreme Court — Held, issues concerning nature of land and validity of grant were directly scrutinized and adjudicated in prior proceedings — Princ India Law Library Docid # 2452661
(17) RAHUL CHOUDHARY Vs. SUDHIR HIRAWAT AND OTHERS[RAJASTHAN HIGH COURT (JAIPUR BENCH)] 17-09-2026 Civil Procedure Code, 1908 (CPC) — Order XXI Rule 58 — Adjudication of claims and objections to attachment — Requirement of recording oral evidence — Scope and Applicability — Held, while an adjudication under Rule 58 is not summary and disallows a separate suit once decided on merits, it does not invariably mandate recording oral evidence in every case — Evidence is necessary only where a genuinely disputed question of fact exists which, if decided in the objector's favour, would entitle him to India Law Library Docid # 2452673
(18) JASLEEN KAUR SIDHU Vs. SHIKHAR KACKER[UTTARAKHAND HIGH COURT] 17-09-2026 Hindu Marriage Act, 1955 — Section 13(1)(ia) — Mental cruelty — Proof and threshold — Standard of proof in matrimonial disputes is based on preponderance of probabilities and not proof beyond reasonable doubt — Mental cruelty cannot be evaluated in isolation and requires assessment of the cumulative effect of matrimonial life — Persistent pressure by one advocate-spouse on another to abandon corporate practice, accompanied by repeated public humiliation before colleagues and sustained attempts t India Law Library Docid # 2452674
(19) ATMARAM AND OTHERS Vs. TRICON PROJECT INDIA LIMITED AND OTHERS[MADHYA PRADESH HIGH COURT (INDORE BENCH)] 17-09-2026 Civil Procedure Code, 1908 (CPC) — Section 99 — Suit on behalf of company — Absence of formal authorization letter — Defect curable — The omission to file a formal authorization letter or board resolution by an authorized representative who executed the contract and managed transactions is a curable technical defect. Such an objection, not raised in the written statement, cannot be entertained for the first time in appeal. Under Section 99 CPC, no decree shall be reversed or varied on technical India Law Library Docid # 2452675
(20) GEETANJALI KULKARNI Vs. THE STATE OF MAHARASHTRA AND OTHERS[BOMBAY HIGH COURT] 17-09-2026 Service Law — Educational Institutions — Claim for trained graduate pay scale — Acquisition of higher qualification during service — Requirement of appointment against sanctioned post — Petitioner joined as Assistant Teacher with S.S.C. D.Ed. qualification and acquired B.A., B.Ed. during service — Petitioner sought fixation of pension and salary arrears on the basis of B.Ed. pay scale — Held, mere acquisition of higher qualification during service does not automatically entitle a teacher to the India Law Library Docid # 2452676