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SC Order on Criteria for Invalid Income Tax Return & Issuance of Reassessment Notice

January 24, 2024 4836 Views 0 comment Print

Explore the Supreme Court ruling on reassessment based on unreliable evidence and the distinction between defective and invalid returns in Mangalam Publications Vs CIT case.

Nominee of Shares: SC Ruling on Absolute Ownership vs Succession Laws

December 17, 2023 33201 Views 1 comment Print

Explore the Supreme Court’s landmark decision on whether a nominee of shares holds absolute ownership or is subject to succession laws under the Companies Act and Indian Succession Act

SC order on transfer pricing on transfer of power to sister unit, claim of expenses

December 9, 2023 1914 Views 0 comment Print

Explore the key aspects of the CIT vs. Jindal Steel case in the Supreme Court of India. Detailed analysis on transfer pricing, deduction under Section 80 IA, and more.

Adopted Son vs. Daughter’s Son: Will Validity & Adoption Principles – SC

November 23, 2023 4992 Views 0 comment Print

Explore key legal nuances in the Supreme Court’s landmark judgment on will validity and adoption principles in Moturu Nalini Kanth vs. Gainedi Kaliprasad.

SC order on carrier liability for delayed delivery of goods

November 11, 2023 2742 Views 0 comment Print

Explore the Supreme Court’s ruling on Rajasthan Art Emporium’s claim against Kuwait Airways for delayed delivery. Learn about the legal analysis and implication

Do Provisions of IBC 2016 Override Income Tax Act 1961 in Case of Inconsistencies?

November 4, 2023 990 Views 0 comment Print

Explore the Delhi High Court’s view on whether the IBC 2016 Code supersedes Income Tax Act 1961 when inconsistencies arise. Detailed analysis and insights.

Gujarat VAT dues ranks equally with secured creditors under IBC 2016: SC

November 1, 2023 1038 Views 0 comment Print

An analysis of whether sales tax dues under Gujarat VAT Act 2003 rank equally with other secured debts in Section 53 of IBC 2016. Review of recent judgments.

SC Order: Necessity of Identifying Parties in Medical Negligence Cases

October 23, 2023 1437 Views 0 comment Print

Explore the Supreme Court’s ruling on medical negligence, the burden of proof, and liability in M.A Biviji vs. Sunita & Ors. case. Detailed analysis and conclusion

SC Order on Determining Medical Negligence Liability

October 23, 2023 1272 Views 0 comment Print

Explore the Supreme Court’s verdict in Kalyani Rajan Vs. Indraprastha Apollo Hospital, analyzing medical negligence and post-operative care.

Telecom licence fee payable as a percentage of gross revenue is a Capital Expenditure: SC

October 18, 2023 6384 Views 0 comment Print

Learn about the Supreme Court of India’s decision on classifying telecom license fees as capital expenditure, and how it affects taxation and business operations

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