ESOP Discounts Are Deductible as Business Expenses: ITAT Mumbai Affirms in HDFC Bank Case High Court of Calcutta Affirms 50% Interest Waiver in Property Tax Arrears Case, Highlights Need for Timely Claims Prosecution's Case Must Exclude Every Possible Hypothesis Except Guilt - Rajasthan High Court Acquits Man Convicted of Wife's Murder High Court Denies Transfer Petition, Slams Wife for Extracting Money from Both Husbands in Marital Disputes Madras High Court: ‘Public Funds Cannot Be Spared for Police Misconduct,’ Upholds Compensation for Unlawful Detention” Unauthorized Construction Cannot Stand: High Court on Kerala Property Dispute Delhi High Court Affirms: Amendments Must Address ‘Real Questions in Controversy A Prospective Resignation Can Be Withdrawn Before It Becomes Effective: Calcutta High Court of Calcutta Rules on Resignation Withdrawal Punjab and Haryana High Court Upholds Life Imprisonment for Husband in Poisoning Case Proper Notice to Taxpayers is Essential,’ Sets Aside Assessment Order for Reassessment: Madras High Court Section 498A IPC Requires Legal Marriage, Not Applicable to Live-In Relationships: Kerala High Court Delhi High Court Clarifies: 'Delay in Filing Appeal Does Not Preclude Benefits Under Vivad Se Vishwas Act'" Punjab and Haryana High Court Upholds Two-Year Disqualification for LL.B. Exam Malpractice 'Online System Errors Should Not Penalize Institutes: Rajasthan High Court Overrules Penalty for Minor Fee Shortfall Interpolations in Birth Records Fatal to Plaintiffs’ Case, Rules Calcutta High Court National Interest Paramount in Economic Crimes: High Court Denies Shivinder Mohan Singh’s Travel Plea” Strict Rules Must Be Followed, No Exceptions – Rajasthan High Court Dismisses Plea Over OMR Sheet Errors Criminal Proceedings Not A Shortcut For Civil Remedies: Punjab And Haryana High Court Quashes FIR In Financial Dispute Timing Of Invocation Of Section 319 Is Immaterial: Madras High Court Upholds Summoning Against Petitioner in Daughter’s Murder Case Driveways to Open-Air Parking on Terraces Are Not Part of Built-Up Area: Kerala High Court Parole Is a Concession, Not an Absolute Right: Punjab & Haryana HC Denies Emergency Parole to Hardcore Prisoner for Daughter’s Marriage Rejecting Meritorious Candidates on Technicalities is Unjust and Irrational: Delhi High Court Taxation Law | Termination of Trading Contracts Yields Revenue Receipts, Not Capital Gains: Calcutta High Court on ITC Settlement Punjab & Haryana High Court Quashes Criminal Proceedings Over Alleged Bigamy and Fraud Citing Lack of Jurisdiction and Evidence Patent Controller’s Order Lacked Detailed Analysis: Madras High Court in Remitting Case for Fresh Review High Courts’ Supervisory Powers Limited to Territorial Jurisdiction: Kerala HC Notice Issued Beyond Limitation Period Is Invalid: Delhi High Court on Income Tax Reassessment Ensuring Safety and Financial Upliftment is Paramount: High Court Affirms Development Agreement for Deities’ Benefit Liberty of an Individual Has to Be Protected: Rajasthan High Court Grants Bail Emphasizing Right to Speedy Trial Mere Possession Without Hostile Intent Does Not Constitute Adverse Possession: Supreme Court MACT | Preponderance of Probability, Not Beyond Reasonable Doubt, Governs Motor Accident Claims: Supreme Court Taxation Law | Coconut Oil Packaged as Edible Oil Cannot Be Classified as Hair Oil: Supreme Court NOIDA Exceeded Its Authority by Delegating Power to Levy Toll Fees to a Private Entity: Supreme Court Declared Toll Collection on DND Flyway Illegal Supreme Court Quashes Anticipatory Bail in Murder Case: High Court’s Decision Overturned for Failure to Consider Gravity of the Offence Confession of Co-Accused Cannot Be the Sole Basis for Framing Charges Under NDPS Act: Supreme Court Discharges Accused Witchcraft Allegations Are Deeply Rooted in Patriarchal Prejudices; Need to Protect Women's Dignity Is Paramount: Supreme Court Directs Day-to-Day Trial Undelivered Custom Milled Rice Qualifies as Public Demand: Supreme Court Introduction Courts Cannot Rewrite or Read Down Regulations Without Grounds of Unconstitutionality: Supreme Court Upholds UGC Regulation on Teaching Experience for Assistant Professor Recruitment 138 N.I. Act | Absence of Averments Regarding Responsibility for Business Conduct Renders Complaint Unsustainable: Supreme Court Quashes Complaints Delayed Compliance Under Section 52A of NDPS Act Does Not Vitiate Trial or Justify Bail: Supreme Court Sacred Groves Are the Harmonious Blend of Ecological and Cultural Values: Supreme Court Recognizes Sacred Groves (Orans) as Forest Lands under Forest Conservation Act, 1980 A Wide Road Does Not Excuse A Driver From Exercising Due Care - Rash And Negligent Conduct That Causes Death Cannot Be Condoned: Supreme Court of India Civil Courts Retain Jurisdiction to Decide Title and Partition Where Revenue Authorities Decline Imperfect Partition: Supreme Court Termination Without Inquiry Under Article 311(2)(b) Unjustified; Voluntary Retirement Accepted from Termination Date: Supreme Court Director Cannot Be Held Liable Under Section 138 NI Act Without Arraigning the Company: Supreme Court Detailed Evaluation for ‘Clinching Evidence’ Is Beyond the Scope of Discharge Stage Under Section 239 CrPC: Supreme Court Restores Charges Against Wife of Public Servant Indian Citizenship Cannot Be Conferred on Foreign Nationals by Doing Violence To The Plain Language Of The Citizenship Act: Supreme Court

(1) STATE OF BIHAR AND OTHERS ........ Vs. KAMESHWAR PRASAD SINGH AND ANOTHER ........Respondent D.D 27/04/2000

Facts:Respondent 'B' was promoted as Inspector on an officiating basis with a condition not to claim seniority until duly selected.Another officer ('R'), junior to 'B', was promoted as Inspector and subsequently as Dy. S.P.'B' filed a writ petition claiming seniority from the date of his officiating promotions, which the High Court allowed.'B' also...

REPORTABLE # C.A. NO. 3005 OF 2000 (ARISING OUT OF SLP (C) NO. 10653 OF 1998) C.A. NO. 3006 OF 2000 (ARISING OUT OF SLP (C) NO. 12013 OF 1998) C.A. NO. 3007 OF 2000 (ARISING OUT OF SLP (C) NO. 16740 OF 1998) Docid 2000 LEJ Civil SC 658491

(2) TAMIL NADU ELECTRICITY BOARD ........ Vs. SUMATHI AND OTHERS ........Respondent D.D 27/04/2000

Facts: The case involves a batch of eight appeals where the Tamil Nadu Electricity Board is the Appellant. The central issues are whether the High Court, under Article 226, can award compensation for deaths caused by electrocution due to the improper maintenance of electric wires. Additionally, the judgment examines whether the High Court can appoint an arbitrator under the Arbitration and Concili...

REPORTABLE # CIVIL APPEAL NO'S. 2981-82 OF 2000 ETC. (ARISING OUT SLP (C) NO'S. 11723-11724/97) CIVIL APPEAL NO'S. 2988-2995 OF 2000 (@ SLP (C) NO'S. 13277-78/97, 13293/97, 13651-52/97, 13653-54/97, 13708-09/97, 14421-23/97 AND 21883/97) Docid 2000 LEJ Civil SC 927056

(3) UNION BANK OF INDIA ........ Vs. OFFICIAL LIQUIDATOR H.C. OF CALCUTTA AND OTHERS ........Respondent D.D 26/04/2000

Facts:Mesrs. Kolay Biscuits Company Private Limited created a mortgage in favor of Union Bank of India in 1965.The company was declared a sick unit under the Sick Industrial Companies Act in 1991.The factory was closed down in 1980.The bank filed a title mortgage suit for recovery.Company was ordered to be wound up in 1991, and the official liquidator was appointed.Auction sale of the company'...

REPORTABLE # C.A. NO. 3109 OF 1998 Docid 2000 LEJ Civil SC 496530

(4) UNION OF INDIA ........ Vs. MADRAS TELE S.C. AND S.T. SOCIAL WELFARE ASSOCIATION ........Respondent D.D 26/04/2000

Facts:The case involves the promotion of Junior Engineers to Assistant Engineers in Telecommunication circles in India.Prior to 1966, promotions were made based on executive instructions outlined in paragraph 206 of the Post and Telegraph Manual Volume IV.The recruitment rules of 1966 came into force, changing the promotion criteria to be in accordance with a qualifying departmental examination.Di...

REPORTABLE # C.A. NO. 4339 OF 1995, C.P. NO. 121 OF 1999 C.A. NO. 4339/95 AND C.A. NO'S. 6485-6486/98 Docid 2000 LEJ Civil SC 978797

(5) VIMAL CHANDRA GROVER ........ Vs. BANK OF INDIA ........Respondent D.D 26/04/2000

Facts: The appellant availed an overdraft facility from the respondent bank by pledging shares. Subsequently, the appellant requested the bank to sell a portion of the pledged shares to clear the overdraft. However, the bank delayed the sale, resulting in a decline in share prices and financial loss for the appellant.Issues:Whether the grant of an overdraft facility by a bank constitutes 'ser...

REPORTABLE # C.A. NO. 15701 OF 1996 Docid 2000 LEJ Civil SC 929213

(6) BABULAL ........ Vs. HABIBNOOR KHAN (DEAD) BY LRS. AND OTHERS ........Respondent D.D 26/04/2000

Facts:Respondent No. 1 filed a suit for partition of a dwelling house in Indore.Two portions of the house belonged to an undivided family; one portion was sold to a stranger (non-applicant No. 3), and the other portion was bought in a court auction by the appellant.A preliminary decree was passed in appeal for partition, followed by a final decree.Execution proceedings were initiated by respondent...

REPORTABLE # C.A. NO. 1549 OF 1980 Docid 2000 LEJ Civil SC 718228

(7) DR. PARAG GUPTA ........ Vs. UNIVERSITY OF DELHI AND OTHERS ........Respondent D.D 26/04/2000

Facts: Students who qualified for medical degree courses under the All India quota of 15% migrated to different states for their undergraduate studies. They encountered difficulties when seeking admission to postgraduate courses, as various states had framed admission rules that restricted their ability to pursue studies either in the migrated state or their home state.Issues: The challenge to adm...

REPORTABLE # WRIT PETITION (C) NO'S. 12, 48, 57, 477, 488, 489 AND 560 OF 1999 AND 35 OF 2000 Docid 2000 LEJ Civil SC 238286

(8) KANS RAJ ........ Vs. STATE OF PUNJAB AND OTHERS ........Respondent D.D 26/04/2000

Facts:The deceased, a woman, was married three years prior to the incident.She was found dead in her matrimonial house, and marks of asphyxia were observed.Accusations under Sections 304-B, 306, and 498-A IPC were made against the husband and close relatives.The Trial Court convicted the accused, but the High Court acquitted them.Issues:Applicability of Section 113-B of the Evidence Act regarding ...

REPORTABLE # NONE Docid 2000 LEJ Civil SC 582053

(9) LT. COL. P.R. CHAUDHARY (RETD.) ........ Vs. MUNICIPAL CORPORATION OF DELHI ........Respondent D.D 26/04/2000

Facts: The appellant challenged the order of assessment of the rateable value of his property for property tax, based on the construction of his house on a specific plot in New Delhi.Issues:Validity of the order of assessment dated March 12, 1991.Applicability of the principles laid down in Dr. Balbir Singh's case to the determination of rateable value.Disparity in rateable value for old and ...

REPORTABLE # C.A NO'S. 4104 AND 4105 OF 1998 Docid 2000 LEJ Civil SC 625707