Understand the landmark case of Col. Ramneesh Pal Singh Vs Sugandhi Aggarwal in the Supreme Court of India, addressing Parental Alienation Syndrome (PAS) and child custody disputes. Discover the legal analysis and conclusions.
Explore the Supreme Court’s decision upholding the taxation of interest-free/concessional loans to bank employees as perquisites under Rule 3(7)(i) of the Income Tax Rules.
Explore how the Supreme Court’s ruling reinforces strict adherence to refund timelines under the Delhi Value Added Tax Act in the case of Commissioner vs FEMC Pratibha JV.
Supreme Court dismisses plea under Article 32 against 45-day payment rule. Detailed analysis of the judgment and implications for businesses.
In the case of Principal Commissioner of Custom Vs Khan Sadaf, the Supreme Court of India dealt with the issue of whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had the jurisdiction to entertain an application for compounding of an offence under Section 137 of the Customs Act, 1962.
Compensation by its very nature, had to be just. For suffering, no part of which was the claimant-appellant’s own fault, she had been awarded a sum which could, at best, be described as ‘paltry’. In regard to the application of the Eggshell-Skull Rule, the impugned judgment was silent as to how this rule applied to the present case.
Supreme Court held that that the amounts covered by security deposits under the agreements constitute financial debt. Accordingly, section 5(7) of IBC categorizes the person as financial creditor if a financial debt is owned to it.
The central question raised was whether the Assessee could claim exemption under Section 10(38) after initially not doing so during the assessment proceedings.
Supreme Court held that subject to statutory stipulation, a repealed provision ceased to operate from the date of repeal, and the substituted provision started operating as and when it is substituted.
Explore Supreme Court of India’s tests for granting interim injunctions/stay orders, highlighting three-fold test, additional factors, and balance between free speech and reputation.
