(481) M/S TVS MOTOR COMPANY LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III[SUPREME COURT OF INDIA] 19-08-2026 Finance Act, 1994 — Section 65 (105) (zzb) — Business Auxiliary Service (BAS) — Taxability of referral charges — Referral charges obtained by automobile dealer from banks/financial institutions and insurance companies for promoting and marketing their loan and insurance products to vehicle buyers constitute taxable "Business Auxiliary Service" — Assessee acts as a link in the economic activity of India Law Library Docid # 2449432
(482) PRAMOD KUMAR SHUKLA Vs. STATE OF UTTAR PRADESH AND OTHERS[SUPREME COURT OF INDIA] 19-08-2026 Criminal Procedure Code, 1973 (CrPC) — Section 156(3) & Section 154 — Rejection of Section 156(3) application — Effect on subsequent registration of FIR — Rejection of an application under Section 156(3) Cr.PC does not operate as res judicata or create a legal bar against the subsequent registration of an FIR or continuation of criminal proceedings on same or similar allegations — Order under India Law Library Docid # 2449433
(483) AFIKMIYA AHMEDMIYA MALEK AND OTHER Vs. STATE OF GUJARAT[SUPREME COURT OF INDIA] 19-08-2026 Prevention of Corruption Act, 1988 — Sections 7, 12, 13(1)(d), and 20 — Demand and acceptance of illegal gratification — Requisites for drawing statutory presumption — Appellants (A1: Talati-cum-Mantri; A2: Peon) were convicted for demanding and accepting bribe for issuing an Income Certificate — High Court upheld conviction drawing statutory presumption under Section 20 — Validity — Held, statutory presumption under Section 20 of the 1988 Act can be drawn only after the initial demand of bribe India Law Library Docid # 2449434
(484) REENA Vs. THE MANAGING DIRECTOR, KARNATAKA STATE ROAD TRANSPORT CORPORATION AND OTHERS[SUPREME COURT OF INDIA] 19-08-2026 Motor Vehicles Act, 1988 — Sections 166, 168 & 173 — Contributory Negligence & Evidentiary Value of Police Records — Reversal of MACT Order by High Court — In a head-on collision between a light motor vehicle (Santro car) and a heavy passenger bus (KSRTC), the High Court apportioned 50% contributory negligence to the driver of the Santro car based solely on a topographical scene sketchq India Law Library Docid # 2449435
(485) SINGAPOGU BABU RAO AND OTHERS Vs. SPECIAL DEPUTY COLLECTOR (LAND ACQUISITION) AND OTHERS[SUPREME COURT OF INDIA] 19-08-2026 Land Acquisition Act, 1894 — Sections 29, 30, and 31 — Apportionment of Compensation and Reference to Civil Court — Nature of Enjoyment Survey vs. Legal Title — Dispute as to entitlement over compensation cannot be conclusively determined by an enjoyment survey — Land Acquisition Officer referred title and apportionment disputes to the Civil Court under Sections 30 and 31 — Pending writ India Law Library Docid # 2449436
(486) THE STATE OF JHARKHAND AND OTHERS Vs. TARKESHWAR PRASAD SINGH AND ANOTHER[JHARKHAND HIGH COURT] 19-08-2026 Service Law — Recovery of Excess Payment — Retired Employee — Jharkhand Pension Rules, 2000 — Rule 43(b) — Excess salary paid over 36 years to a retired Class-III employee cannot be recovered post-superannuation, following the principles laid down in Rafiq Masih. Recovery from pension is permissible only upon a clear finding of grave misconduct recorded in a departmental or judicial proceeding under Rule 43(b). Allegations of fraud without formal inquiry findings cannot deprive an employee of sa India Law Library Docid # 2449486
(487) NATIONAL INSURANCE CO. LTD. Vs. ZUBAIDA KHATOON AND ANOTHER[JHARKHAND HIGH COURT] 19-08-2026 Motor Vehicles Act, 1988 — Insurance liability — Burden of proof — Insurer claimed vehicle was uninsured and policy photocopy produced by claimant was forged — Held, a mere denial in the written statement without leading evidence or summoning records is insufficient to dislodge the claimant's document — Burden of proving facts that exclude insurer's liability or establish forgery rests solely on the insurer — Having failed to discharge this burden before the Tribunal, the insurer cannot avoid li India Law Library Docid # 2449495
(488) NATIONAL INSURANCE CO. LTD., Vs. ZUBAIDA KHATOON AND OTHERS[JHARKHAND HIGH COURT] 19-08-2026 Motor Vehicles Act, 1988 — Sections 140, 147, 163-A and 166 — Insurance Policy — Fake/forged insurance policy — Burden of proof — Fastening of liability — Primary onus lies upon insurer seeking to exclude its obligation to indemnify to establish necessary facts by leading cogent evidence — Insurer set up defense that vehicle was not covered under insurance and photocopy of policy produced by India Law Library Docid # 2449626
(489) NEELABH GUPTA Vs. PURSHOTTAM DAS GUPTA AND OTHERS[ALLAHABAD HIGH COURT] 19-08-2026 U.P. Regulation of Urban Premises Tenancy Act, 2021 — Limitation Act, 1963 — Section 5 — Interim stay pending condonation of delay — Appellate Court's jurisdiction — Pendency of an application seeking condonation of delay does not deprive the Appellate Court of power to pass protective interim orders to preserve the subject matter of an appeal — Such protection is provisional and protective in nature, intended to prevent the appeal from becoming infructuous, and does not amount to an adjudicatio India Law Library Docid # 2450772
(490) ASGAR AND OTHERS Vs. STATE[ALLAHABAD HIGH COURT] 19-08-2026 Penal Code, 1860 (IPC) — Sections 302, 307 and 323 read with Section 34 — Appreciation of ocular evidence — Injured witnesses — Minor discrepancies, variations in narration, or errors in sequence do not justify rejecting otherwise credible ocular evidence — Evidence of rustic or rural witnesses must be appreciated having regard to normal behavioral patterns and without applying hyper-technical standards — Maxim falsus in uno, falsus in omnibus has no application in India — Inconsistency as to wh India Law Library Docid # 2450773
(491) BABU RAM AND OTHERS Vs. STATE OF U.P.[ALLAHABAD HIGH COURT] 19-08-2026 Penal Code, 1860 — Sections 141 and 149 — Unlawful Assembly — Minimum requirement of five persons — Trial Court convicted three out of six accused under Sections 147, 323/149, 324/149 and 302/149 IPC while acquitting three co-accused — Acquittal of three co-accused was not challenged by State — Number of accused proven to have participated fell below five — Held, Section 149 IPC cannot be applied when the numerical strength of the unlawful assembly falls below five persons, provided no unidentif India Law Library Docid # 2450774
(492) ARUN KUMAR Vs. STATE OF U.P.[ALLAHABAD HIGH COURT] 19-08-2026 Penal Code, 1860 (IPC) — Sections 498-A, 302/149 — Dowry Prohibition Act, 1961 — Section 4 — Cruelty and murder charges — Reversal of conviction — Deceased found dead in matrimonial home — Evidentiary material established that the husband and deceased resided separately from co-accused in-laws — No credible documentary or oral evidence supported alleged dowry demands — Defence evidence proved separate living and peaceful marital life — False assertion of joint family living by prosecution witnes India Law Library Docid # 2450775
(493) AMIT KUMAR Vs. STATE OF U.P.[ALLAHABAD HIGH COURT] 19-08-2026 Penal Code, 1860 (IPC) — Section 302 read with Section 34 — Evidence Act, 1872 — Section 32(1) — Murder — Rejection of dying declaration — Deceased suffered 95% burn injuries — Medical evidence established deceased was unfit to speak — Absence of medical fitness certificate — Directive order to record dying declaration contained accused names added in different ink — Inaccurate details regarding parentage of accused — Inconsistency between oral testimony claiming accused visited house and dying India Law Library Docid # 2450776
(494) JAGAN Vs. STATE OF U.P.[ALLAHABAD HIGH COURT] 19-08-2026 Penal Code, 1860 (IPC) — Section 304 — Evidentiary value of dying declaration — Presence of family members during recording — Credibility — Prosecution relied on a dying declaration recorded by a Magistrate — Eyewitness evidence revealed that relatives were present at the time the declaration was recorded — Presence of family members before or during recording creates a strong possibility of tutoring — A dying declaration recorded under such circumstances is rendered doubtful and cannot form the India Law Library Docid # 2450778
(495) ROHIT SINGH Vs. STATE OF U.P.[ALLAHABAD HIGH COURT] 19-08-2026 Penal Code, 1860 — Sections 147, 148, 302/149 — Conflict between ocular and medical evidence — Eyewitnesses testified that accused assaulted deceased with iron rods — Earliest medical report recorded injuries by hard, blunt object — Postmortem report subsequently established bullet entry and exit wounds — Unexplained irreconcilable divergence between eyewitness account and postmortem findings goes to the root of the prosecution case — Medical evidence contradicted the manner of assault and weapo India Law Library Docid # 2450779
(496) AMIT KUMAR SINGH @ SONU Vs. STATE OF U.P. AND OTHERS[ALLAHABAD HIGH COURT] 19-08-2026 Uttar Pradesh Police Regulations — Regulations 228, 229, 232 & 240 — Opening of Class-B History-Sheet — Requirement of subjective satisfaction and application of mind — Rubber-stamp approval — Petitioner, a practising advocate, was subjected to a Class-B history-sheet based on old cases resulting in acquittals and one minor cross-case — SSP approved proposal by affixing a rubber stamp — Held, Class-B history-sheets are meant for confirmed professional criminals incapable of reform — Non-applicat India Law Library Docid # 2450780
(497) JADA POLURAJU @ PANDU Vs. STATE OF AP[ANDHRA PRADESH HIGH COURT] 19-08-2026 Penal Code, 1860 (IPC) — Section 302 — Murder — Circumstantial evidence — Solitary sleeping victim attacked with concrete stone on head — Witnesses present nearby heard victim's cry and immediately saw accused fleeing from the scene — Medical evidence confirmed death due to shock and hemorrhage resulting from severe head injuries and skull fractures — Prior quarrel between accused and deceased established motive — Chain of circumstantial evidence established complete link pointing solely to the India Law Library Docid # 2449788
(498) INDIAN OVERSEAS BANK Vs. APEX STEEL PRIVATE LIMITED[NATIONAL COMPANY LAW TRIBUNAL KOLKATA BENCH (COURT NO- II) KOLKATA] 19-08-2026 Insolvency and Bankruptcy Code, 2016 — Section 33(2) — Corporate Insolvency Resolution Process — Initiation of Liquidation — Offers received under resolution plans were below liquidation value and not accepted by Committee of Creditors — Committee of Creditors with 100% voting share resolved to liquidate Corporate Debtor — Under Section 33(2), decision to liquidate can be taken at any stage before confirmation of resolution plan with at least 66% voting share — Adjudicating Authority approved de India Law Library Docid # 2450922
(499) ABINANDAN HOLDINGS PRIVATE LIMITED Vs. SKM ESTATES LIMITED[NATIONAL COMPANY LAW TRIBUNAL, DIVISION BENCH, COURT NO. I, KOLKATA] 19-08-2026 Insolvency and Bankruptcy Code, 2016 — Section 7 — Invocation of Corporate Guarantee — Date of Default and Limitation — Section 18 of Limitation Act, 1963 — Demand notice under SARFAESI Act invoking corporate guarantee — Corporate Guarantor failed to clear liability within 60 days, giving rise to default — OTS proposals submitted by Corporate Guarantor constitute acknowledgment of debt under Section 18 — COVID-19 exclusion of limitation period as directed by Supreme Court applicable — OTS propos India Law Library Docid # 2450937
(500) ABINANDAN HOLDINGS PRIVATE LIMITED Vs. SKM ESTATES LIMITED[NATIONAL COMPANY LAW TRIBUNAL DIVISION BENCH, COURT NO. I KOLKATA] 19-08-2026 Insolvency and Bankruptcy Code, 2016 — Section 7 — Corporate Guarantee — Invocation of guarantee and Date of Default — Demand notice under SARFAESI Act — Corporate guarantor's liability arises upon valid invocation of guarantee as per terms of deed — Financial Creditor issued demand notice under Section 13(2) of SARFAESI Act to Corporate Guarantor demanding payment within 60 days — Such demand notice served as valid invocation of guarantee — Default occurred on expiry of 60 days upon failure of India Law Library Docid # 2450938