Courts hold that one-time alimony is a capital receipt arising from extinguishment of rights and not taxable. The ruling clarifies limits on taxing matrimonial settlements.
A man convicted in a murder case, holding that Call Detail Records (CDRs) could not be relied upon in evidence unless accompanied by the mandatory certificate under Section 65-B of the Indian Evidence Act.
When a vaccination programme was undertaken as a State-led public health intervention, the government could not evade responsibility towards families who allege deaths or serious injuries following vaccination, particularly when official data itself acknowledged that some deaths occurred after COVID-19 vaccination.
The authority addressed whether insecticide ingredients imported in bulk could be treated as preparations. The decision emphasized classification based on product presentation and chemical identity.
The GST authority held that soap containing more than 60% Total Fatty Matter qualifies as toilet soap under HSN 3401. As a result, such soaps attract 5% GST despite being used for both bathing and laundry.
Rajasthan AAR ruled that compostable carry bags made from polymer materials fall under HSN 39232990. The 5% GST rate applies only if the bags qualify as biodegradable under Notification No. 9/2025.
The Rajasthan AAR held that rubber rings used in sprinkler or drip irrigation systems qualify for concessional GST under HSN 8424 only if they are made of hard rubber and used solely for irrigation.
GSTAT accepted the DGAP investigation finding that the developer retained additional ITC benefit after GST introduction. The amount must be passed on to buyers with interest.
The Securities and Exchange Board of India proposes simplified nomination norms for demat accounts and mutual fund folios to ease investor onboarding. The consultation suggests fewer mandatory nominee details, default nomination, and a cap of four nominees.
The authority proposed registration, governance, and compliance norms for TCSPs supporting leasing transactions in IFSC. The framework seeks to align the ecosystem with global aircraft leasing hubs.
