2026 INSC 109007 Oct 2026
M/S. MEPCO INDUSTRIES LTD v. COMMISSIONER OF INCOME TAX, MADURAI
The Supreme Court held that an electricity subsidy quantified on the actual power charges and payable after commencement of production is a revenue receipt on the purpose test, and…
Taxation
2026 INSC 100817 Sept 2026
DEEPAK IN JC v. STATE GOVT. OF NCT DELHI
The Supreme Court acquitted a man convicted under Section 6 of the POCSO Act, holding that the statutory presumptions in Sections 29 and 30 are rebuttable, that the prosecution must still…
Criminal / BNS
2026 INSC 98310 Sept 2026
BHAG SINGH (D) THR. MAHANT KASHMIR SINGH v. BASANT KAUR (D) THR. LRS. AND OTHERS
The Supreme Court dismissed a second appeal, holding that revenue entries are evidence of possession and not proof of title, that the burden of establishing a religious dedication lies on…
Property / LandCivil Procedure / CPC
2026 INSC 96508 Sept 2026
PUNJAB SCHOOL EDUCATION BOARD v. SATNAM SINGH AND OTHERS
The Supreme Court held that pre-regularization service rendered by employees on a contract, ad hoc or daily-wage basis must be counted as qualifying service for pension, since pension is a…
Service / LabourCivil Procedure / CPC
2026 INSC 94002 Sept 2026
M/S ABC EXPRESS v. STATE OF GUJARAT
Section 98(2) of the Gujarat Prohibition Act, 1949 is not an absolute embargo on releasing a seized vehicle: where the vehicle is produced before the jurisdictional court, that court must…
Criminal / BNS
2026 INSC 77631 Jul 2026
V.N.A.S. CHANDRAN v. S. VENILA AND OTHERS
The Supreme Court held that specific performance under Section 20 of the Specific Relief Act, 1963 is a discretionary, equitable remedy that a plaintiff forfeits by inconsistent conduct —…
Property / LandCivil Procedure / CPC