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Supreme Court of India

Excess Tax Paid Must Be Refunded Due to Subsequent Law Change: SC

September 22, 2023 675 Views 0 comment Print

The Supreme Court upholds an arbitration tribunal’s award in favor of Oriental Structural Engineers, allowing the refund or deduction of overpaid tax.

Documents relating to acknowledgment claiming benefit of section 18 of Limitation Act acceptable at appellate stage

September 21, 2023 1851 Views 0 comment Print

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.

SC Stays Karnataka HC’s Rs. 21,000 Cr GST Notice Quash – Gameskraft Case

September 20, 2023 2904 Views 0 comment Print

Supreme Court stays Karnataka HC’s judgment quashing Rs.21,000 Crore GST notice issued to Gameskraft Technologies. Analysis of the case and implications.

Undecided claims filed after resolution plan accepted by CoC untenable

September 18, 2023 381 Views 0 comment Print

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.

SC issues notice on discontinuation of video conferencing in High Court & Tribunals

September 17, 2023 1809 Views 0 comment Print

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.

Disqualification u/s 29A of IBC unjustified as related party ceased to be in helm of affairs of corporate debtor

September 15, 2023 624 Views 0 comment Print

Supreme Court of India held that disqualification under section 29A of the Insolvency and Bankruptcy Code is without any substance as the related party had ceased to be in the helm of affairs of the corporate debtor more than a decade ago.

Co-op Society Providing Credit Facilities To Members Eligible For Section 80P Deduction: SC

September 15, 2023 10683 Views 0 comment Print

Supreme Court of India clarifies the eligibility of cooperative societies for Section 80P deductions under the Income Tax Act, based on their banking activities.

SC allows appeal restoration as appellant failed to avail KVAT Amnesty Scheme

September 12, 2023 627 Views 0 comment Print

The Supreme Court of India reverses Kerala High Court decision, allowing for the restoration of a tax appeal after a failed amnesty scheme attempt.

SC considering definition of consumer for a purchaser of commercial space from a builder

September 7, 2023 3141 Views 0 comment Print

Rohit Chaudhary & Anr. Vs Vipul Ltd. (Supreme Court of India) Sub- Whether-delay in delivery of office space by a builder is a dispute maintainable under the Consumer Protection Act and consequently the purchaser of such commercial space is eligible to get the refund of money with interest? This judgement will be helpful in dealing […]

Do Children Of Invalid Marriages Have Right In Their Parents’ Share In Hindu Joint Family Property

September 6, 2023 1032 Views 0 comment Print

SC settled the issue as to whether a child, born from a invalid marriage under Hindu Marriage Act, is entitled to ancestral/coparcenary property or only to the self-earned/separate property of parents

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