In present facts of the case, the Hon’ble Supreme Court while upholding the validity of will held that (a) the testator signed the Will out of his own free Will, (b) at the time of execution he had a sound state of mind, (c) he was aware of the nature and effect thereof and (d) the Will was not executed under any suspicious circumstances.
Supreme Court upheld an order by Settlement Commission granting immunity from penalty and prosecution, emphasizing importance of full disclosure and cooperation.
Read Supreme Court judgment in Sree Durga Distributors vs. State of Karnataka on taxation of dog and cat feed under Entry 5 of Karnataka VAT Act.
The Supreme Court of India upholds CESTAT ruling on oil in bunker tanks inside/outside the engine room, considering it integral to the ship. Read the full judgment.
Read full text of Supreme Court’s order in Sapna Flour Mills Ltd vs. Union of India & Ors, disposing of special leave petition with liberty to revive in future.
The Supreme Court upholds an arbitration tribunal’s award in favor of Oriental Structural Engineers, allowing the refund or deduction of overpaid tax.
Supreme Court held that the documents relating to acknowledgement claiming benefit of Section 18 of the Limitation Act can be accepted even at the appellate stage. Further, acknowledgment of debt in the balance sheet has been held to be a valid acknowledgment for the benefit of Section 18 of the Limitation Act.
Supreme Court stays Karnataka HC’s judgment quashing Rs.21,000 Crore GST notice issued to Gameskraft Technologies. Analysis of the case and implications.
Supreme Court held that a successful resolution applicant cannot be faced with undecided claims after the resolution plan has been accepted. Accordingly, claim filed after resolution plan accepted by CoC untenable.
Supreme Court of India issues notices on the discontinuation of video conferencing in High Courts and various Tribunals, seeking information on hybrid hearings. Next hearing on 6th October, 2023.