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Supreme Court of India

Power-of-attorney holder who signs sale deed would become executant or not: Matter referred to larger bench

August 4, 2025 1266 Views 0 comment Print

Such an agent would, therefore, continue to be covered by Section 32(c) of the Act as he would then present the signed document for registration only as an agent and must necessarily satisfy the requirements of Sections 32(c), 33. 34 and 35 of the Act and the rules framed in that context.

Simultaneous Civil & Criminal Proceedings Allowed Only if Criminality is Clear: SC

August 4, 2025 1038 Views 0 comment Print

The Supreme Court set aside a criminal case over a Bengaluru land deal, ruling the dispute was civil in nature and lacked evidence of criminal intent from the beginning.

Arrest Notices Must Be Served In-Person not by WhatsApp: SC

August 2, 2025 1254 Views 0 comment Print

Supreme Court rejects a plea to allow electronic service of police notices under BNSS, reaffirming that personal service is mandatory to protect individual liberty.

SC Reworks Accident Liability, Increases Compensation for Amputee

August 1, 2025 978 Views 0 comment Print

Supreme Court enhances accident compensation to Rs. 91.39 lakh, increasing car driver’s liability for sudden braking and re-evaluating victim’s future earnings.

BALCO v. Kaiser: A Shift in Indian Arbitration Law

July 30, 2025 1074 Views 0 comment Print

A summary of the Supreme Court’s landmark 2012 ruling in BALCO v. Kaiser, which defined the territorial limits of Indian courts in foreign-seated arbitration.

Partners can be prosecuted u/s. 138 without firm being arraigned as accused

July 30, 2025 1206 Views 0 comment Print

Supreme Court held that partners of the partnership firm can be prosecuted individually under section 138 of the Negotiable Instruments Act, 1881 [NI Act] without the partnership firm being arraigned as an accused. Accordingly, order of high court set aside.

Service tax exemption available to stem cell banking services: Supreme Court

July 30, 2025 564 Views 0 comment Print

Supreme Court held that partners of the partnership firm can be prosecuted individually under section 138 of the Negotiable Instruments Act, 1881 [NI Act] without the partnership firm being arraigned as an accused. Accordingly, order of high court set aside.

SC Upholds GST Exemption on license fees collected by Electricity Regulatory Commissions

July 30, 2025 1941 Views 0 comment Print

The Supreme Court of India upholds a Delhi High Court decision, confirming that GST is not leviable on license fees collected by Electricity Regulatory Commissions.

SC Upholds refund based on modified formula of Inverted Duty Structure Refund

July 29, 2025 1773 Views 0 comment Print

The Supreme Court of India dismissed a challenge to the retrospective application of an amended GST Rule 89(5) for Inverted Duty Structure (IDS) refunds, affirming a Gujarat High Court judgment.

Hyatt international has PE in India hence income attributable is taxable in India

July 28, 2025 1485 Views 0 comment Print

Supreme Court held that Hyatt International has a fixed place Permanent Establishment in India within the meaning of Article 5(1) of the DTAA, and hence income received under Strategic Oversight Services Agreement [SOSA] attributable to such PE and is taxable in India.

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