1) Revenue Law – U.P. Revenue Code, 2006, Section 67 – Proceedings for removal of illegal encroachment require adherence to prescribed statutory procedure, but summary nature of proceedings limits adoption of procedural guidelines not incorporated by State amendment.
2) Constitutional Law – Article 226 – High Court’s interference in concurrent findings of fact recorded by revenue authorities is limited and permissible only if such findings are perverse, arbitrary, or based on no evidence.

1) Service Law – Disciplinary Proceedings – Principles of Natural Justice – Non-supply of relevant documents or denial of access thereto to the delinquent employee amounts to denial of reasonable opportunity and vitiates the enquiry.
2) Evidence – Departmental Enquiry – Burden of Proof – The disciplinary authority must establish charges on the basis of legally relevant evidence and cannot place the burden on the employee to disprove unestablished foundational facts.

1) Criminal Procedure Code – Sections 378, 384, 385 – Leave to Appeal – The statutory scheme distinguishes between summary dismissal of appeals under Section 384, where summoning of records is discretionary ("may"), and hearing of appeals not dismissed summarily under Section 385, where summoning is mandatory ("shall").
2) Criminal Appeal – Appeal against acquittal – Scope of appellate interference – Appellate Court must exercise restraint and may interfere with acquittal only if the trial court’s view is perverse or unsustainable; the mere existence of a more probable view does not warrant setting aside acquittal.

1) Criminal Law – Appeal Against Acquittal – High Court’s power limited to cases of patent perversity or misreading of evidence, and interference requires compelling reasons.
2) Evidence – Ocular Evidence – Witness related to deceased may be credible if their testimony is consistent, reliable, and withstands cross-examination; mere relationship is not sufficient to discard evidence.

1) Contract Law – Bank Guarantee – An unconditional and irrevocable bank guarantee is an independent contract, and courts should not restrain its encashment except in cases of egregious fraud or irretrievable injustice.
2) Arbitration and Contractual Disputes – The existence of disputes under the main contract does not affect the absolute right of the beneficiary to invoke the bank guarantee, which is enforceable irrespective of pending arbitration or litigation.

1) Insolvency and Bankruptcy Code – Section 96(4) – Interim Moratorium – Amendment by Insolvency and Bankruptcy Code (Amendment) Act, 2026 – Retroactive Operation – Procedural Amendment addressing misuse of interim moratorium – No vesting of substantive right in interim moratorium during pendency of application – Amendment applies retroactively to pending proceedings.
2) Statutory Interpretation – Retroactivity vs. Retrospectivity – Retroactive operation applies when new rule applies to ongoing transactions or proceedings; procedural amendments may be retroactive unless expressly provided otherwise – Mischief Rule / Heydon’s Rule to suppress misuse and advance remedy.

1) Proof of demand and acceptance of illegal gratification is a sine qua non to establish offences under Sections 7 and 13(1)(d) of the PC Act; mere recovery of currency notes without establishing demand and acceptance cannot sustain a conviction.

1) A developer must adhere to the sanctioned layout plan and cannot alter the designated purpose of land parcels, such as reserved plantation areas, without approval from competent authorities.

1) The Court can regulate the mode and manner of disbursement of compensation awarded in MACT cases to prevent misuse and protect claimant’s interests; premature withdrawal of fixed deposits requires demonstration of urgent financial necessity.

1) An Executing Court cannot go behind, alter, or enlarge the substantive relief granted by the original decree but can issue consequential directions necessary for execution, without modifying the decree’s scope.

1) Passport Law – Passports Act and Rules – Renewal and re-issuance of passport can be refused to absconding accused persons in criminal cases as a measure to ensure their presence for trial.
2) Criminal Procedure – Non-bailable warrants and surrender directions under criminal procedure law justify refusal of passport renewal to accused absconding from trial proceedings.

1) Criminal Procedure – Bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 – Bail may be granted if investigation is nearly complete and there is no necessity for continued detention.
2) Kerala Abkari Act, 1077 – Offences under Sections 55(i), 13 read with 63 and 67B – Possession of Indian Made Foreign Liquor for sale is a cognizable offence but bail can be considered based on facts and stage of investigation.

1) Constitutional Law – Article 22(1) – Mandates that no person arrested shall be detained without being informed as soon as may be of the grounds of arrest; this is a fundamental right and non-compliance vitiates the arrest and ensuing custody.
2) Criminal Procedure – BNSS, 2023 Section 47 – Requires that the arresting officer must forthwith communicate full particulars of the offence or grounds for arrest in writing to the arrested person, especially specifying contraband quantity in NDPS cases for effective communication.

1) Criminal Procedure – Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 – Powers of High Court to grant pre-arrest bail to prevent abuse of process and ensure justice.
2) Indian Penal Code – Section 318 of the Bharatiya Nyaya Sanhita, 2023 – Offences involving cheating and wrongful gain – Requirement of evidence for inducement and criminal intent.

1) Criminal Procedure – Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 – Powers of High Court to grant pre-arrest bail – Bail may be granted if custodial interrogation is not necessary and the accused has not been specifically implicated materially.
2) Indian Penal Code – Sections 406, 420 r/w 34 – Criminal breach of trust and cheating – Common intention requires active participation or overt acts attributable to each accused for bail considerations.

1) Narcotic Drugs and Psychotropic Substances Act, 1985, Sections 22(b), 20(b)(ii)(A) and 60(3) – Provisions pertaining to the possession and transportation of narcotic substances and conditions under which bail may be granted.
2) Criminal Procedure Code, Section 483 (Bharatiya Nagarik Suraksha Sanhita, 2023) – Bail provisions ensuring that the accused is entitled to bail where continued detention is not necessary for investigation or trial.

1) Criminal Procedure – Section 348 of BNSS empowers the Court to summon, examine, recall and re-examine witnesses when their evidence appears essential for just decision; however, invocation requires showing the essentiality of further evidence for just decision.
2) Criminal Procedure – Judicial Discretion and Recalls – Mere inability to recollect or omission by defence counsel in earlier cross-examination is an insufficient ground to recall a witness under Section 348 BNSS, following the precedent of Supreme Court in A.G. Vs. Shiv Kumar Yadav and others.

1) Criminal Procedure – Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 empowers courts to exercise inherent jurisdiction to grant pre-arrest bail to prevent abuse of the process of law and secure the ends of justice.
2) Domestic Violence Law – Protection of Women from Domestic Violence Act, 2005, Section 31 underscores the court’s authority to provide relief measures and consider matrimonial context while adjudicating criminal applications related to domestic offences.

1) SARFAESI Act, 2002 – Section relating to enforcement of security interest – The Act enables secured creditors to take coercive action for recovery of dues but also allows courts to pass directions for repayment by installments.
2) Contract and Debt Repayment – Principles allowing restructuring of repayment of dues by installments upon consent of secured creditor to avoid continuation of coercive steps.

1) Civil Procedure Code – Order IX Rule 13 – Setting Aside Ex Parte Order – A bona fide mistake by counsel in noting case dates can amount to sufficient cause if adequately proved.
2) Civil Procedure Code – Order IX Rule 13 – Sufficient Cause – The delay or non-appearance must not result from negligence but genuine and reasonable cause to allow recalling an ex parte order.

1) Criminal Procedure Code – Section 372 proviso – Provides a victim of an offence the right to prefer an appeal against an acquittal without requiring special leave from the High Court.
2) Negotiable Instruments Act, 1881 – Section 138 – The offence under this section is penal and a person entitled to the cheque proceeds is deemed a victim for the purposes of appeal under Section 372 proviso.

1) Criminal Procedure Code – Section 372 Proviso (BNSS Section 413) – Grants a victim the right to prefer an appeal against an order of acquittal without requiring special leave from the High Court.
2) Criminal Procedure Code – Section 419 (BNSS Section 378(4)) – Special leave to appeal by complainant not required if proceeding under proviso to Section 372 as victim.

1) Criminal Procedure – Section 482 – Powers of High Court to quash or withdraw anticipatory bail application and pass appropriate directions to authorities.
2) Criminal Law – Arrest Procedures – Apex Court guidelines in Arnesh Kumar v. State of Bihar and subsequent judgments mandating strict compliance to prevent arbitrary arrests.

1) Criminal Procedure Code – Section 438 – Anticipatory Bail – Arrests – The Supreme Court’s guidelines in Arnesh Kumar v. State of Bihar mandate prior satisfaction and compliance with procedural safeguards to prevent unwarranted arrests for offences punishable with imprisonment less than seven years.
2) Criminal Procedure Code – Section 438 – Anticipatory Bail – Investigation – The trial courts and investigating authorities are bound to implement the Supreme Court’s directions and subsequent High Court notifications to ensure protection against arbitrary detention.

1) Administrative Law – Representation – An aggrieved party can file a fresh representation for redressal invoking binding precedents without prejudice to the merits of the case.
2) Service Law – Retiral Dues – Recovery of amounts from retiral dues post-retirement must conform to binding judicial pronouncements and lawful orders.

1) Constitutional Law – Article 14 – Arbitrary and Unreasonable Legislation – A subordinate legislation must bear a reasonable and proximate nexus to its object and not be disproportionate or manifestly arbitrary.
2) Constitutional Law – Article 19(1)(g) and 19(6) – Reasonable Restrictions on Trade – Restrictions on trade and occupation must be reasonable, necessary, and proportionate to the public interest served.

1) Civil Procedure Code, 1908 – Section 92 – Suit against Public Charities – Requires leave of the Court as a mandatory and pre-institution condition, without which no suit can be said to be instituted.
2) Civil Procedure Code, 1908 – Order XL Rule 1 and Section 94 – Supplemental proceedings and appointment of receiver presuppose existence of a validly instituted suit, thus are not maintainable prior to grant of leave under Section 92.

1) Evidence – Identification – Eyewitness identification in low-light conditions is unreliable if the accused could not have been clearly seen, and identification by sound alone is insufficient.
2) Criminal Law – Circumstantial Evidence – Each link in the chain of circumstances must be individually proved beyond reasonable doubt and collectively exclude all hypotheses except guilt of the accused.

1) Income Tax – Sections 28(iiia)–(iiic) & 80HHC – Export Quota Premium – Legal fiction created by CBDT O.M. equating quota premium with export incentives cannot override statutory provisions or judicial interpretation.
2) Income Tax – Section 263 – Revisional Jurisdiction – C.I.T. may exercise jurisdiction only if assessment order is both erroneous and prejudicial to revenue; mere existence of alternative views does not justify revision.

1) Civil Procedure Code – Order XXI Rule 1 – Deposit of money in Court – A deposit must be unconditional and freely available to the decree-holder for withdrawal to be regarded as payment in satisfaction of the decree and to cease accrual of interest.
2) Arbitration and Conciliation Act, 1996 – Section 36 – Enforcement – An arbitral award is enforceable as a decree; however, the provisions of the Code apply only to the extent of enforcement and do not convert the award into a decree.

1) Service Law – Appointment – Appointment made pursuant to advertisement for regular sanctioned post and selection under statutory rules cannot be retrospectively converted into contractual engagement without statutory authority.
2) Constitutional Law – Articles 14 and 16 – Equal Pay for Equal Work – Public employer cannot impose arbitrary inferior contractual pay terms contrary to advertised pay scale and statutory pay rules; denial of service benefits and pension inconsistent with principles of equality and fairness violates fundamental rights.

1) Criminal Jurisprudence – Right to Speedy Trial – Article 21 of the Constitution – Prolonged delay in trial commencement without trial progress infringes the fundamental right to a fair and speedy trial and justifies bail.
2) Bail – Grounds for Grant – Delay and Incarceration – Even for serious offences such as murder under Section 302 IPC, accused may be granted bail if there is substantial delay in trial implicating right to speedy trial, subject to court’s discretion and imposition of conditions.

1) Contract Law – Arbitration and Conciliation Act, 1996 – Section 9 – Interim Measures – Confidentiality Clause – A party bound by a confidentiality clause cannot disclose the existence, terms, or contents of an agreement to third parties without prior written consent, irrespective of any genuine grievances relating to the agreement.
2) Contract Law – Loan and Security Agreement – Stock Options – Security Interest – A personal covenant not constituting pledge, lien, or charge cannot be converted into proprietary security by the court, and parties must abide by agreed repayment and transfer restrictions until arbitration or final adjudication.

1) Partnership Law – Dissolution at Will – Dissolution of a partnership at will by one partner does not terminate the partners’ rights and duties relating to settlement, accounts, assets, liabilities and pending matters of the partnership.
2) Arbitration – Partners’ Authority in Pending Arbitration – Partners continue to have authority to pursue existing claims or defenses of the dissolved partnership in arbitration so long as no fresh liabilities are created or rights prejudiced without consent and compliance with partnership deed provisions.

1) Arbitration and Conciliation Act, 1996 – Arbitration Agreement – Electronic acceptance and conduct of parties can establish a binding arbitration agreement even in absence of a physically signed document.
2) Arbitration and Conciliation Act, 1996 – Section 9 – Interim Measures – Court may grant interim protection to prevent disposition of assets that may frustrate enforcement of arbitral award when prima facie arbitration agreement and substantial monetary claim exist.

1) Arbitration and Conciliation Act, 1996 – Section 9 – Interim Relief – Courts have power to grant interim measures to protect the rights subject to arbitration, including possession, to ensure effectiveness of arbitral award and performance of contractual redevelopment agreement.
2) Contract Law – Development Agreement – Delay or refusal by members to execute requisite agreements does not bar developer’s right to seek vacation of premises where developer is ready to perform contractual obligations and majority members have complied.

1) Contempt of Courts – Civil Contempt – Requirement of Wilful Disobedience – Mere delay in compliance with Court undertaking is insufficient; deliberate or contumacious refusal to obey is essential to constitute contempt.
2) Contractual Undertakings – Court Undertakings – Undertakings accepted by Court form binding obligations which cannot be unilaterally reinterpreted or extended without Court’s approval.

1) Arbitration and Conciliation Act, 1996 – Section 9 – Powers of Court to grant interim measures for securing amounts in dispute and preserving subject matter of arbitration to ensure effectiveness of arbitral remedy.
2) Contract Law – Security through Earmarked Premises – Commercial agreements may stipulate earmarked properties as security for payments; parties’ admissions and subsequent disputes require protection of security pending adjudication.

1) Arbitration and Conciliation Act, 1996 & MSMED Act, 2006 – Invocation of statutory dispute resolution mechanism under Section 18 MSMED Act overrides any inconsistent contractual arbitration agreement including venue and jurisdiction clauses.
2) Contractual Arbitration – Existence of an arbitration clause providing a specific seat does not confer jurisdiction if a special statutory mechanism under MSMED Act has been initiated and proceedings have commenced at the Facilitation Council having territorial jurisdiction over the supplier.

1) Arbitration and Conciliation Act, 1996 – Section 8 – The request for reference to arbitration must be made not later than the date of submitting the first statement on the substance of the dispute, supported by the original arbitration agreement or certified copy, subject to interpretation in light of parties’ conduct.
2) Presidency Small Cause Courts Act, 1882 – Section 41 – Confers exclusive jurisdiction to the Court of Small Causes in suits relating to recovery of possession of licensed premises; such statutory jurisdiction cannot be ousted by an arbitration agreement.

1) Contract Law – Agreement to Agree – A reference to a future formal agreement does not preclude the existence of a concluded contract if the parties have mutually agreed on all essential terms and intended to be bound.
2) Arbitration and Interim Relief – Under Section 9 of the Arbitration and Conciliation Act, 1996, interim protection can be granted to maintain status quo when there is a prima facie case of a binding contract and risk of prejudice by unilateral actions.

1) Arbitration and Conciliation Act, 1996 – Section 2(1)(f) and Section 11 – An arbitration involving a foreign body corporate party constitutes an international commercial arbitration, entitling the Supreme Court to exclusive jurisdiction under Section 11 for appointment of arbitrators.
2) Arbitration and Conciliation Act, 1996 – Non-signatory party – A non-signatory may be treated as a “veritable party” to an arbitration agreement on grounds of consent, participation, and parties’ intentions, but such status does not alter the nature of the arbitration or jurisdiction for appointment under Section 11.

1) Arbitration and Conciliation Act, 1996 – Section 11 – Where a valid arbitration agreement exists and a dispute arises, the Court shall appoint an arbitrator if the parties fail to do so.
2) Arbitration – Non-signatories – Mere participation in contract performance or negotiations does not conclusively bind non-signatories to an arbitration agreement; such determination requires consideration of the agreements, conduct, and surrounding circumstances.

1) Arbitration and Conciliation Act, 1996 – Section 11 – Prima facie examination of existence of arbitration agreement and joinder of non-signatories – Court must ascertain if non-signatory consented to be bound by arbitration agreement on a prima facie basis before referring disputes to arbitration.
2) Contract Law – Consent and Parties to Agreement – Mere commercial connection, common management, or involvement in transaction does not by itself confer consent to arbitration agreement upon non-signatory entities; there must be material showing intent and acceptance.

1) Arbitration and Conciliation Act, 1996 – Section 11 – Appointment of Arbitrator requires existence of a prima facie arbitration agreement between the parties invoking arbitration.
2) Arbitration Agreement – Consent of Parties – An arbitration clause is binding only on parties to that arbitration agreement and a non-signatory is bound by an arbitration agreement only if there is clear consent, shown by conduct or documents, to be so bound.

1) Scheduled Tribe – Certificate of Validity – A Scheduled Tribe claim can be based on a valid certificate issued in favour of a close blood relative, subject to verification of the relationship and authenticity of the certificate.
2) Administrative Law – Verification Procedure – The Scrutiny Committee must verify the blood relationship and the manner in which the validity certificate was granted to avoid erroneous recognition or fraud.

1) Service Law – Non-Practicing Allowance – Teachers possessing veterinary qualifications barred from practicing professionally as a condition of service are entitled to NPA as a compensatory allowance.
2) Constitutional Law – Articles 14 and 16 – Principle of Equality – Denial of NPA to similarly circumstanced teachers with identical qualifications violates the right to equality and non-discrimination under the Constitution.

1) Service – Appointment – In minority educational institutions, appointments against sanctioned posts of retired approved teachers are valid when selection is made under special recruitment rules and approved by competent authority.
2) Education Law – Right to Education Act, 2009 – Pupil-Teacher Ratio – The pupil-teacher ratio must be assessed on current student strength according to statutory norms rather than outdated data to determine valid teacher appointments.

1) Juvenile Justice (Care and Protection of Children) Act, 2015 – Section 2(14), 3, Chapter V and VI – Adoption of children requires following mandatory statutory procedures for declaring a child legally free and completion through recognized adoption agencies; private agreements have no legal effect.
2) Child Welfare Committee – Powers under Juvenile Justice Act – Authorized only to intervene in cases of children in need of care and protection as defined under Section 2(14); intervention must align with child’s best interest and legal mandate.

1) Civil Procedure Code – Order I Rule 10 and Order XXII – The procedural mechanisms for addition and substitution of parties are distinct; substitution of legal representatives of a deceased plaintiff must follow Order XXII and cannot be circumvented by invoking Order I Rule 10.
2) Civil Procedure Code – Order VIII Rule 6A – A counter-claim must be directed exclusively against the plaintiff; counter-claims are not maintainable against co-defendants, and altering party status cannot defeat a legally instituted counter-claim.

1) Public Procurement – MSME Purchase Preference – The policy mandates that if the L1 bidder is non-MSME and the MSME bidder’s quoted price is within L1+15%, the MSME bidder has the right to match the L1 price to secure the contract, and failure to provide such opportunity contravenes tender terms and public procurement policy.
2) Judicial Review – Tender Matters – Courts can interfere under Article 226 where there is an infirmity in the decision-making process, including breach of mandatory tender conditions, especially concerning procurement policies safeguarding MSME rights.

1) Grant of bail is influenced by factors including the nature of allegations, victim’s stance, detention period, and pendency of trial, particularly when co-accused have been granted bail.

1) A competitive examination-based recruitment cannot impose an 85-mark ceiling on examination scores absent explicit prescription in the recruitment rules, advertisement, or related official notifications.

1) An executing court’s jurisdiction is confined to enforcing an arbitral award in accordance with Section 36 of the Arbitration and Conciliation Act and Order XXI CPC and cannot convert departmental liabilities into personal liabilities of officers nor use contempt jurisdiction as a substitute for execution.

1) A sale deed unregistered as required under Section 54 of the Transfer of Property Act, 1882, is not effective to transfer immovable property and cannot confer valid title.

1) Civil Procedure Code, 1908 – Order VII Rule 11(a) and (d) – Scope of rejection of plaint – A plaint is liable to be rejected if it is barred by limitation or fails to disclose a cause of action, and the court must decide on the pleadings and documents without proceeding to trial.
2) Limitation – Cause of Action and Effect of Consent Decree – The filing of a suit challenging a consent decree purportedly obtained by fraud cannot revive or create a fresh cause of action if the underlying claims were barred by limitation or known to the plaintiff earlier; delay in asserting rights leads to rejection on limitation grounds.

1) Civil Procedure Code, 1908 — Section 20(c) — Territorial Jurisdiction — In contract disputes, jurisdiction lies where cause of action wholly or in part arises, including where contractual obligations such as payment are performable; multiple courts may have jurisdiction and parties may agree to restrict jurisdiction among competent courts.
2) Sale of Goods Act, 1930 — Section 42 — Acceptance and Rejection of Goods — A buyer who retains goods beyond reasonable time without notifying rejection is deemed to have accepted the goods; burden to prove valid rejection is on the buyer and requires communication to the seller within reasonable time.

1) Service Law – Regularisation – Constitution Bench in Secretary, State of Karnataka vs. Umadevi (2006) affirms that regular recruitment through prescribed rules is the rule and temporary or casual engagement cannot confer regular status except under limited exceptions that require sanctioned vacant posts.
2) Industrial Law – Industrial Disputes Act, 1947, Section 25-B – Defines continuous service for retrenchment purposes but does not, by itself, create a right for regularisation or confer pension/retiral benefits outside the applicable service or pension rules.

1) Criminal Procedure – Section 378(1) Cr.P.C. – Appeal against acquittal – Appellate court’s power to interfere with order of acquittal only if the trial court’s view is perverse or not a plausible view based on evidence on record.
2) Evidence – Credibility and corroboration of witness testimony – Improvements, contradictions, and absence of independent eyewitnesses or reliable forensic evidence undermine prosecution case and justify benefit of doubt to accused.

1) Contract Law – Performance Guarantee – An essential contractual obligation under a work contract, non-furnishing of which may indicate incomplete or unsatisfactory performance, affecting entitlement to payment.
2) Evidence – Proof of Work Executed – Usage of contemporaneous documents such as Measurement Books and Daily Progress Reports as reliable proof to establish extent of work and claims; absence or unreliability affects the claim's credibility.

1) Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 – Section 3(1)(w) – Knowledge of victim’s caste by the accused suffices for framing charges under this provision and it does not require the act to be committed solely on the victim’s caste grounds. This principle is essential to protect marginalized victims even when caste-based intent is not explicitly alleged initially.
2) Indian Penal Code – Section 328 – Stupefying substance administration – Mere uncorroborated allegation without supporting forensic or medical evidence is insufficient to frame charges under this Section.

1) Criminal Procedure - Bail - Sections 302, 201 IPC - Bail may be refused where the offence is serious, evidence suggests grave circumstances, and the accused’s role is central to the crime causing death.
2) Evidence - Admissibility and Weight - CCTV footage and forensic evidence (DNA) serve as strong corroborative evidence to establish identity and involvement of the accused in the offence.

1) Railways Act, 1989 – Sections 123(c) and 124-A – Definition and scope of “untoward incident” includes accidental death while traveling as a bona fide passenger, irrespective of ticket recovery.
2) Evidence – Burden of proof in claims against Railways – Initial burden on claimant to show circumstances of travel shifts to Railways to rebut bona fide passenger status; absence of ticket recovery alone does not negate claim.

1) Criminal Procedure – Bail – Consideration of gravity of offence versus sufficiency and quality of evidence collected during investigation is critical in granting bail.
2) Indian Penal Code, Sec 302, 395 and related – Presumption of innocence and requirement of evidence connecting accused to the crime are essential in deciding interim liberty.

1) Criminal Procedure – Section 482 CrPC – The inherent power of the High Court to quash criminal proceedings to prevent abuse of the process of law or to secure ends of justice.
2) Indian Penal Code – Section 498A – Criminal liability for cruelty by husband or relatives towards a married woman – The effect of compromise between parties on continuation of criminal proceedings under this section.

1) Income Tax Act, 1961 – Section 37(1) and principles relating to revenue expenditure – Costs related to Employee Stock Option Scheme (ESOP) can be allowed as a deduction in profit and loss account as revenue expenditure.
2) Income Tax Act, 1961 – Section 56(2)(viib) – Valuation of shares for addition of undisclosed income – Valuation reports must comply with the applicable notification; a Chartered Accountant’s valuation prior to the CBDT’s notification requiring Merchant Banker certification cannot be disregarded retrospectively.

1) Civil Procedure Code – Withdrawal of Petition – A party seeking to withdraw a petition may do so with the court’s permission and with liberty to file afresh in future as per procedural norms.
2) Civil Procedure Code – Court’s Discretion – The court has inherent discretion to allow withdrawal of petitions to prevent prejudice and to ensure justice.

1) Indian Stamp Act, 1899 – Requirement of Stamp Duty – The Act mandates the payment of appropriate stamp duty for the validity and admissibility of certain documents and petitions; failure to comply renders the petition liable to dismissal.
2) Civil Procedure – Withdrawal of Petition – A party may be permitted to withdraw a petition with leave and liberty to refile upon compliance with statutory requirements such as stamp duty, preserving the right to approach the court again.

1) Criminal Procedure – Section 437 CrPC – Grant of interim bail on medical grounds requires balancing of the accused’s health needs and the risks associated with release, particularly where the accused faces serious charges including terror-related offences under UAPA.
2) Unlawful Activities (Prevention) Act, 1967 – Sections 13, 18, 20 – Persons charged with conspiracy and support to terrorist activities cannot be granted bail lightly; bail applications must consider public safety and the accused’s role in alleged terrorist networks.

1) Civil Contempt – Wilful disobedience of court orders – The act of creating obstruction or disturbance in functions directed to be maintained by a previous court order constitutes contempt and invites enforcement by the court.
2) Property and Religious Places – Renovation and repairs – Repairs and renovation of religious structures that do not alter their structure do not require statutory permission and are permissible to maintain the place’s integrity and functioning.

1) Arbitration and Conciliation Act, 1996 – Section 12 (Grounds for Challenge) and Fifth Schedule – Justifiable doubts as to arbitrator’s independence or impartiality arise if the arbitrator has served within the past three years in another arbitration on a related issue involving one of the parties; importance lies in balancing specialist arbitrator availability with maintaining impartiality, applying Explanation 3 regarding limited pool in specialized arbitrations.
2) Arbitration and Conciliation Act, 1996 – Section 34 and Explanation 1 & 2 – Grounds for setting aside international commercial arbitration awards are narrowly confined to awards induced by fraud, corruption, violation of fundamental policy of Indian law, or offending the most basic notions of morality or justice; patent illegality ground is not available for setting aside international commercial awards, limiting court interference to preserve finality.

1) Arbitration and Conciliation Act, 1996 – Section 18 – Principle of Equal Treatment of Parties – An arbitration clause requiring one party to select an arbitrator solely from a panel curated exclusively by the other party violates the principle of equal participation and is impermissible.
2) Arbitration and Conciliation Act, 1996 – Appointment of Arbitrator – Mandating appointment of arbitrators exclusively from a party-curated panel without equal participation results in justifiable doubts about the arbitrator’s independence and impartiality.

1) Civil Procedure Code – Section 151 – Inherent Powers – The court has inherent powers to condone delay in filing appeals or applications if sufficient cause is shown.
2) Limitation Act, 1963 – Section 5 – Extension of Limitation Period – Provides for condonation of delay beyond prescribed limitation period on showing valid cause.

1) Criminal Procedure – Bail – The principle that "bail is the rule and jail is the exception" as laid down in Supreme Court decisions including Manish Sisodia v. Directorate of Enforcement (2024) and Jalaluddin Khan v. Union of India (2024) mandates bail should not be withheld as punishment and is to be granted when the case is made out.
2) Bharatiya Nagarik Suraksha Sanhita, 2023 – Section 483 – empowers the court to grant bail subject to conditions during the investigation stage, balancing the accused’s liberty and the integrity of the investigation.

1) Criminal Procedure – Bail – Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 regulates the grant of bail and conditions prescribed thereunder.
2) Narcotics Drugs and Psychotropic Substances Act, 1985 – Sections 22(b) and 29 – Possession and trafficking of narcotic drugs implicates serious criminal liability; bail considerations weigh the nature of offences, evidence on record, and antecedents of accused.

1) Constitutional Law – Article 22(1) – Right to be Informed of Grounds of Arrest – This provision mandates that the arrested person must be informed, as soon as may be, of the grounds for arrest, safeguarding personal liberty.
2) Criminal Procedure – Section 47 of Bharatiya Nagarik Suraksha Sanhita, 2023 – Procedure at Arrest – Prescribes that the person arrested shall be informed of the grounds of arrest promptly; non-compliance impacts the legality of arrest but cannot be raised afresh after consideration on merits.

1) Criminal Law – Kerala Abkari Act, Section 8(1) & (2) – Possession of illicit liquor constitutes an offense warranting prosecution but does not preclude entitlement to bail if investigation is complete and no further detention is necessary.
2) Criminal Procedure – Bail – Principles governing grant of regular bail include the stage of investigation, nature of offence, likelihood of tampering evidence or fleeing, and the applicant’s cooperation with investigation.

1) Bail – Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 – Bail is discretionary and may be denied based on the nature and gravity of offence and conduct of the accused.
2) Indian Penal Code – Sections 406, 419, 420, 34 – Criminal breach of trust, cheating and conspiracy involving premeditated acts impact bail considerations due to flight risk and seriousness.

1) Criminal Procedure – Section 482 of Bharatiya Nagarik Suraksha Sanhita, 2023 – The provision allows exercise of inherent powers by the Court to grant prearrest bail only in special cases with reasons recorded, and not as a matter of routine.
2) Bail – Bailable and Non-bailable Offences – The nature of offences (bailable or non-bailable) under the relevant statute significantly affects bail considerations, with non-bailable offences attracting stricter scrutiny in bail grant.

1) Judicial review in tenders is limited to examining if the decision-making process complies with tender conditions and whether it is free from arbitrariness, bias, or mala fides, without substituting the court's own decision.

1) An agreement between parties to abide by a procedural step within a stipulated time can lead to the closure and disposal of a writ petition without further adjudication.

1) Bail – Section 483 BNSS, 2023 – Bail is a rule and jail an exception, particularly where the accused have no criminal antecedents and trial is pending.
2) Criminal Procedure – Interim bail can be granted subject to conditions ensuring cooperation with investigation and trial, and preventing interference with witnesses or further offences.

1) Criminal Law – NDPS Act, Sec 8/15 and 29 – Bail – Non-commercial quantity possession of contraband – Bail is not precluded but depends on facts and circumstances including nature and quantity of the seized substance.
2) Bail – Grant of Bail – Factors such as custody duration, antecedents of accused, and trial progress are material in determining bail, especially in non-heinous offences.

1) Bail – Section 483, BNSS, 2023 – Bail is a matter of right if the court is inclined to release the accused on personal bond and surety subject to conditions ensuring appearance and compliance during trial.
2) Excise Law – M.P. Excise Act, 1915 – Possession of illicit liquor without license constitutes an offense attracting penal provisions under Sections 34(1), 34(2), and 36, but grant of bail is subject to the Court’s discretion based on case facts and investigation status.

1) Election Law – Madhya Pradesh Panchayat Raj Avam Swaraj Adhiniyam, 1993, Section 122 – Empowerment of election tribunal to order recounting of votes where prima facie material irregularity in counting is established, irrespective of prior application to Returning Officer for recount.
2) Election Law – Procedure and Evidence – Recount as an exceptional remedy requiring cogent evidence of irregularities in counting process; mere difference in votes without substantial pleading is insufficient to order recount.

1) Service Law – Promotion – Vested Rights – A candidate working on officiating basis does not acquire vested right to promotion under old rules if the rules are amended to require examination or other conditions.
2) Constitutional Law – Administrative Law – Recruitment and Promotion Rules – The validity and prospective operation of amended recruitment rules depend on policy decisions being fair, reasonable, and consistent with Article 14 of the Constitution.

1) Evidence – Quality and Consistency – The conviction in sexual offence cases must be based on sterling quality testimony consistent throughout and corroborated by medical and forensic evidence.
2) POCSO Act – Sections 29 and 30 – The statutory presumptions of guilt and culpable mental state under POCSO Act are rebuttable and do not relieve the prosecution of the burden to prove guilt beyond reasonable doubt.

1) An application for condonation of delay must be supported by sufficient cause and bona fide intention to pursue the appeal.

1) The State is obligated under Supreme Court jurisprudence to install and maintain functional CCTV systems in police stations with designated responsible officers to ensure transparency and prevent abuse.

1) Fixation of eligibility cutoff marks in government schemes for limited beneficiaries is a valid administrative policy and not arbitrary if it is not unreasonable or discriminatory.

1) Prolonged pre-trial detention without timely trial entitles the accused to bail, except where there is a risk of fleeing justice, tampering evidence, or intimidating witnesses.

1) Indian Penal Code; Sec 376 – Conviction for rape can be based solely on the testimony of the prosecutrix if it is credible and trustworthy; however, the court must carefully assess the consistency and surrounding circumstances of the evidence.
2) Evidence – Inconsistencies in witness statements and lack of corroborative medical injuries can create reasonable doubt and preclude conviction even in sexual offence cases.

1) Arbitration and Conciliation Act, 1996 – Section 5 and Section 37 – The Act is a self-contained and exhaustive Code restricting judicial intervention except where expressly provided; Section 37 prescribes the only orders appealable and excludes others including orders under Section 36.
2) Civil Procedure – Res Judicata – An erroneous decision on jurisdiction or a pure question of law does not operate as res judicata or bar raising the same objection in subsequent proceedings, particularly regarding the jurisdictional maintainability of appeals.

1) Criminal Procedure Code, 1973 – Section 439 – Bail – Principal rule is to ensure accused's presence during trial considering nature and gravity of offence, antecedents, and possibility of tampering with evidence.
2) Arms Act, 1959 – Possession and sale of unlicensed firearms – Bail considerations include prima facie involvement, specific role in offence, and recovery at accused’s instance.

1) Criminal Procedure – Section 389 CrPC – Bail Pending Appeal – The principle that a person having served substantial part of sentence (generally 10 years or more) without any criminal antecedents or extenuating circumstances may be granted bail pending appeal to prevent undue hardship.
2) Criminal Jurisprudence – Bail – The Supreme Court’s categorical guidelines that courts should consider release on bail for long-incarcerated appellants whose appeals are pending and unlikely to be heard soon, as reflected in precedents such as Saudan Singh v. State of Uttar Pradesh and Sonadhar v. State of Chhattisgarh.

1) Criminal Law – IPC, Sec 306 – Abetment of Suicide – Requires proof of instigation, conspiracy, or intentional aid proximate to the suicide – Mere grievance or delayed consequences do not suffice to establish abetment.
2) Criminal Law – IPC, Sec 406, 409, 420 – Criminal breach of trust and cheating – Essential to establish entrustment of property and dishonest misappropriation or fraudulent inducement – Presence of prima facie evidence linking accused in resolution and transaction critical.

1) Charity Law – Appointment of Election Supervisor – A neutral officer from the Charity Commissioner’s office may be deputed to supervise elections of a Public Trust to ensure free and fair conduct.
2) Public Trusts – Election Process – Appointment of an independent supervisor is a valid measure to eliminate apprehensions of partiality when conflict of interest arises in existing officers.

1) Civil Procedure Code, 1908 – Section 2(12) – Mesne profits are damages for wrongful possession calculated based on the profits the wrongdoer actually received or could with ordinary diligence have received, excluding improvements by the wrongdoer.
2) Civil Procedure Code, 1908 – Section 2(12) – The period for mesne profit is from the end of lawful possession to the date of actual delivery of possession, and interest rate awarded lies within the court's discretion considering facts of the case.

1) Maharashtra Ownership Flats Act, 1963 (MOFA) – Section 11 & Rules 8 and 9 – imposes a statutory duty on promoters to convey title in land and building to flat purchasers’ societies within four months of society formation, creating a crystallised entitlement to land which cannot be arbitrarily reduced by later plan revisions or usage of TDR without consent.
2) Development Control Regulations (DCR/DCPR) – Transferable Development Rights (TDR) – Though incentivizing increased built-up area, TDRs are detachable movable rights having no inherent connection to land ownership; their use cannot dilute the frozen statutory entitlement of earlier-constructed buildings to proportionate land under MOFA.