(201) M/S. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED Vs. INCOME-TAX OFFICER (TDS)[MADRAS HIGH COURT] 30-04-2026 Income Tax Act, 1961 — Sections 9(1)(vi), Proviso (Explanations 4 to 6), 40(a)(i), 195, 201, 201(1A) — International Private Leased Circuit (IPLC) — Payments for bandwidth services — Retrospective application of Explanations 4 to 6 — Held, these explanations are expansionary and prospective from 01.04.2012 and not clarificatory of India Law Library Docid # 2443266
(202) Md. ARIZ HASNAIN @ ARIZ HASNAIN Vs. STATE OF JHARKHAND[SUPREME COURT OF INDIA] 30-04-2026 Criminal Procedure Code, 1973 (CrPC) — Section 167(2) — Default Bail — Extension of time for investigation — Appellant was in judicial custody and the period of 90 days was approaching expiry — Investigating Officer sought extension, which was granted without notice to the appellant or a hearing — The Supreme Court India Law Library Docid # 2443256
(203) MURUGAN Vs. SANTHANAM[MADRAS HIGH COURT (MADURAI BENCH)] 30-04-2026 Specific Relief Act, 1963 — Section 16(c) — Suit for specific performance of a sale agreement filed nearly 30 years after the agreement — Plaintiff failed to prove readiness and willingness to perform their part of the contract throughout the period and did not take reasonable steps to have the sale deed executed. India Law Library Docid # 2443257
(204) M/S FAIRFIELD INDUSTRIES LLP Vs. UNION OF INDIA ,MINISTRY OF FINANCE AND OTHERS[GUJARAT HIGH COURT] 30-04-2026 Customs Act, 1962 — Section 110 — Seizure of Distillate Marine Oil — Petitioner challenged seizure of Distillate Marine Oil imported for industrial use — Test reports indicated presence of diesel fraction and failure to meet certain marine fuel parameters — Court held that Distillate Marine Fuel under IS 16731/ISO 8217 is prescribed for marine purposes only and the mention of stationary diesel engines in India Law Library Docid # 2443387
(205) ICICI LOMBARD GENERAL INSURANCE CO LTD Vs. PRAFULBHAI RAVJIBJHAI PATEL AND ANOTHER[GUJARAT HIGH COURT] 30-04-2026 Motor Vehicles Act, 1988 — Section 173, 166 — First Appeal — Insurance Company’s Liability — Appeal filed by Insurance Company against award for compensation claiming exoneration from liability due to breach of policy conditions. India Law Library Docid # 2443388
(206) BHIKHABHAI MALABHAI BABARIA Vs. STATE OF GUJARAT AND OTHERS[GUJARAT HIGH COURT] 30-04-2026 Industrial Disputes Act, 1947 — Awards of Industrial Tribunal — Permanency of employees — Petitioners were laborers in Una Gram Panchayat, which converted to Una Nagarpalika — Industrial Tribunal awarded permanency from 01-01-1989 — This award was confirmed by the High Court and Supreme Court — Petitioners are entitled to pension and retirement benefits. India Law Library Docid # 2443389
(207) SRI SAI SANTOSH ENTERPRISES AND OTHERS Vs. THE STATE OF TELANGANA AND OTHERS[TELANGANA HIGH COURT] 30-04-2026 Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of proceedings — Dishonour of cheque — Cheque issued for medical treatment expenses — Cheque dishonoured due to "payment stopped by drawer" — Held, dishonour due to stop payment instructions attracts Section 138 of the Negotiable Instruments Act, 1881 (NI Act) as it is akin to insufficiency of funds India Law Library Docid # 2443404
(208) GHANSHYAMBHAI ASHOKBHAI PARMAR Vs. STATE OF GUJARAT AND OTHERS[GUJARAT HIGH COURT] 30-04-2026 Criminal Procedure Code, 1973 (CrPC) — Section 378 — Appeal against Acquittal — Appellate Court’s Powers — The High Court has full power to review and reconsider evidence in an appeal against acquittal, but must give proper weight to the Trial Court’s view on witness credibility and the presumption of innocence — If two reasonable conclusions are possible, the appellate court should not disturb an India Law Library Docid # 2443386
(209) KARNATAKA POWER TRANSMISSION CORPORATION LIMITED AND OTHERS Vs. M/S SHAMANUR SUGARS LIMITED AND OTHERS[KARNATAKA HIGH COURT] 30-04-2026 Electricity Act, 2003 — Sections 31, 32, 33 — State Load Despatch Centre (SLDC) — Functions and Powers — SLDC's powers are limited to intra-State transmission and do not extend to regulating inter-State electricity transmission. India Law Library Docid # 2443444
(210) M/S ANJANADRI STONE CRUSHERS Vs. THE STATE OF KARNATAKA AND OTHERS[KARNATAKA HIGH COURT] 30-04-2026 Forest (Conservation) Act, 1980 — Non-forest activities on forest land — Prior permission from Central Government is mandatory. India Law Library Docid # 2443445
(211) SUKHARI RAM AND OTHERS Vs. STATE OF BIHAR[PATNA HIGH COURT] 30-04-2026 Penal Code, 1860 (IPC) — Section 307 and 34 — Attempt to murder — Essential elements require proving intention or knowledge to cause death and overt act towards its execution — Mere intention or preparation is insufficient — Conviction requires establishing definite intention and an act that clearly demonstrates commencement of the India Law Library Docid # 2443666
(212) SUKHARI RAM AND OTHERS Vs. THE STATE OF BIHAR[PATNA HIGH COURT] 30-04-2026 Penal Code, 1860 (IPC) — Sections 307/34 and 323 — Appeal against conviction for attempt to murder and voluntarily causing hurt — Prosecution case rested on testimonies of victim and his nephew, with limited support from another witness — Court noted inconsistencies regarding manner of occurrence, visibility, and prior enmity — Medical evidence, while showing grievous injury, also admitted possibility India Law Library Docid # 2443673
(213) SAHDEV SINGH @ SAHDEO SINGH Vs. STATE OF JHARKHAND[JHARKHAND HIGH COURT] 30-04-2026 Criminal Procedure Code, 1973 — Quashing of criminal proceedings — Amendment of petition — Court allowed amendment to include prayer for quashing of charge framing order due to subsequent developments, finding it necessary to prevent prejudice to the petitioner. India Law Library Docid # 2443762
(214) ISMAIL SOREN AND OTHERS Vs. STATE OF JHARKHAND[JHARKHAND HIGH COURT] 30-04-2026 Criminal Procedure Code, 1973 (CrPC) — Section 389 — Sentencing Reform Act, 1958 (Probation of Offenders Act), Section 4 — Conviction for offences under Indian Penal Code and Prevention of Witch (Daain) Practices Act — Appellants were first-time offenders with clean criminal antecedents — Trial Court rejected benefit of Probation of Offenders Act solely based on seriousness of offences — High Court extended benefit of India Law Library Docid # 2443763
(215) BALWAN BHAMA Vs. STATE OF MEGHALAYA[MEGHALAYA HIGH COURT] 30-04-2026 Criminal Procedure Code, 1973 (now Bharatiya Nagarik Suraksha Sanhita, 2023) — Section 482 — Pre-arrest bail — High Court jurisdiction — While the law provides concurrent jurisdiction for pre-arrest bail applications to both High Courts and Sessions Courts, and it is generally encouraged to exhaust the remedy before the Sessions Court first, the High Court retains the discretion to entertain such India Law Library Docid # 2443721
(216) BIBHUTI BHUSAN MOHANTY AND OTHERS Vs. UNION OF INDIA AND OTHERS[ORISSA HIGH COURT] 30-04-2026 Burmah Oil Company (Acquisition of Shares of Oil India Limited and of the Undertakings in India of Assam Oil Company Limited) Act, 1981 — Sections 11(2) and 12(3) — Employees in service before appointed date — Protection of rights to pension and other benefits — Nationalisation of Oil India Ltd — — Petitioners India Law Library Docid # 2443828
(217) SARADA PRASANNA NANDA Vs. M(MALICHITI) PADMINI KUMARI PATRA[ORISSA HIGH COURT] 30-04-2026 Civil Procedure Code, 1908 (CPC) — Order 41, Rule 27 — Additional evidence at appellate stage — Application for adducing additional evidence is not maintainable if the court can pronounce judgment without it — No vested right to adduce additional evidence as a routine matter — Appellate court is not expected to conduct a fresh India Law Library Docid # 2443829
(218) BIJAYALAXMI DAS Vs. STATE OF ODISHA AND OTHERS[ORISSA HIGH COURT] 30-04-2026 Criminal Procedure Code, 1973 (CrPC) — Section 154 — Registration of FIR — If information received discloses a cognizable offence, registration of FIR is mandatory — No preliminary inquiry is permissible in such a situation. India Law Library Docid # 2443830
(219) BABU @ SANJOYA BEHERA @ SANJOY KUMAR BEHERA Vs. STATE OF ORISSA[ORISSA HIGH COURT] 30-04-2026 Penal Code, 1860 — Sections 341, 506, 307 — Conviction for wrongful restraint, criminal intimidation, and attempt to murder — Appeal against conviction and sentence — Prosecution case: Appellant had made objectionable comments against victim, threatened victim's family for marriage proposal, and subsequently assaulted India Law Library Docid # 2443831
(220) LAXMAN SOREN Vs. STATE OF ORISSA[ORISSA HIGH COURT] 30-04-2026 Criminal Procedure Code, 1973 (CrPC) — Section 374(2) — Appeal against conviction under Section 354 IPC — Delay in FIR — While delay in lodging FIR in sexual offence cases is not always fatal, a convincing explanation for such delay is necessary, and its absence can be a factor in assessing the prosecution's case. India Law Library Docid # 2443832