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Supreme Court of India

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

September 15, 2023 717 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 10914 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 735 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 3720 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 1251 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

Evidence Act: Section 65B(4) certificate is unnecessary if original document is produced: SC

September 4, 2023 6285 Views 0 comment Print

Required certificate under Section 65B(4) of of Evidence Act is unnecessary if original document itself is produced. This can be done by owner of a laptop computer, computer tablet or even a mobile phone, by stepping into witness box and proving that concerned device, on which original information is first stored, is owned and/or operated by him.

Notice issued to Revenue Department challenging arrest & summoning powers of GST officials

September 2, 2023 7179 Views 0 comment Print

SC in Gagandeep Singh v. Union of India & Ors. admitted Writ and issued notice to Revenue Department, challenging GST provisions pertaining to power to arrest and power to summon.

EPF Act’s ‘Basic Wage’ Differs from Minimum Wages Act: SC

August 31, 2023 3513 Views 0 comment Print

Supreme Court of India addresses the differentiation between ‘basic wage’ as defined by EPF Act and ‘minimum wage’ under Minimum Wages Act.

Order dismissing appeal cannot be read as precedent & applied to cases in hand

August 31, 2023 579 Views 0 comment Print

In present facts of the case, the matter was remanded and it was observed that the order of this Court dismissing the appeal cannot be read as a precedent and applied to the cases in hand. In fact, precedents cannot decide questions of fact.

Transaction cannot be a mortgage, unless the condition embodied effects or purports to effect the sale

August 31, 2023 999 Views 0 comment Print

In present facts of the case, the Hon’ble Supreme Court observed that when in a Conveyance deed the arrangement of re-purchase was provided then the said agreement cannot be treated as a Mortgage Agreement unless the condition is embodied in the document which effects or purports to effect the sale.

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