Supreme Court rules common management entities can be clubbed for PF liability, rejecting separate entity claims to prevent evasion of beneficial legislation.
Supreme Court rules umbilical cord stem cell banking is a healthcare service, exempt from tax. Clarifies extended limitation period requires intent to evade.
Supreme Court dismisses Union of India’s appeal, upholding Delhi High Court’s order for immediate GST refund. Reiterates need for recorded reasons under CGST Act Section 108.
Supreme Court examines bias and ‘audi alteram partem’ in the Krishnadatt Awasthy case, emphasizing fair hearing and limits on appellate cures for initial procedural flaws.
Supreme Court disposes of ACIT vs Amit Jain petitions, aligning with the Rajeev Bansal judgment. Assessees can pursue remedies on unsettled issues.
The Supreme Court set aside charges against B.N. John, highlighting procedural lapses under CrPC Sections 195(1) and 155(2) for offences under IPC Sections 186 and 353.
The Supreme Court clarifies the jurisdiction of High Courts and Sessions Courts to grant anticipatory bail when an FIR is registered in a different state.
SC issues notice in SLP challenging Bombay HC’s rejection of COVID-19 limitation benefit in IT appeal under Section 254(2) of the Income Tax Act.
The Supreme Court dismissed an SLP, affirming the Delhi HC’s decision that an Electronic Credit Ledger (ECL) with a negative balance cannot be blocked under Rule 86A of the CGST Rules.
The Supreme Court has ordered a status quo on NCLT proceedings involving JSW Steel Limited and Sanjay Singhal, pending a review petition against a prior judgment.
