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 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