Goods and Services Tax : Supreme Court upheld Section 69 GST arrest powers, requiring recorded reasons, CrPC safeguards, CBIC instructions and limiting arr...
Income Tax : The Supreme Court held excise duty paid by buyers formed part of turnover, discussed colourable devices, and distinguished legitim...
Corporate Law : A non-speaking dismissal of an SLP does not affirm the High Court's reasoning or constitute law under Article 141. The doctrine of...
Corporate Law : The Supreme Court ruled that summoning hotel booking records and call detail records to prove adultery does not violate privacy, a...
Corporate Law : The Supreme Court agreed to examine allegations that bank dues were settled at steep discounts through ARCs, while clarifying that...
Corporate Law : The Supreme Court upheld joint insolvency proceedings against two interconnected real estate companies due to common management an...
Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...
Corporate Law : SC clarifies limits of High Court's writ powers in IBC cases and recognises Indian CIRP as foreign main proceeding in cross-border...
Corporate Law : Justice BR Gavai sworn in as India's 52nd Chief Justice. Focus areas include addressing case pendency and improving court infrastr...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC held a Ministers statement binds the Government only if it reflects the Governments view and declined to issue speech guideline...
Corporate Law : Supreme Court granted bail under the PMLA, noting prolonged custody, documentary evidence, delayed trial, parity with co-accused, ...
Corporate Law : Supreme Court set aside the High Court's PMLA bail order for failure to apply Section 45 twin conditions and remanded the matter f...
Corporate Law : Supreme Court declined to refer the Article 370 challenge to a larger Bench, holding there was no conflict between earlier Constit...
Corporate Law : Supreme Court upheld termination of a slum redevelopment developer for prolonged delay and reaffirmed the statutory duty and accou...
Corporate Law : The Bill seeks to amend Articles 15 and 16 to allow reservation for backward classes proportionate to their population identified ...
Fema / RBI : RBI directs banks, NBFCs, and other entities to implement Supreme Court’s accessibility guidelines for digital KYC, ensuring inc...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Corporate Law : No restrictions on joint bank accounts or nominations for the queer community, as clarified by the Supreme Court and RBI in August...
Corporate Law : Supreme Court of India introduces new procedures for case adjournments effective 14th February 2024, detailing strict guidelines a...
The Supreme Court refused to interfere with concurrent findings of guilt, holding that revisional courts have limited powers to reappreciate evidence. It also upheld the direction that multiple sentences should run concurrently.
The Supreme Court held that disputed explanations regarding assets and loans must be examined during trial and cannot form the basis for discharge. The High Court’s order discharging the accused was set aside.
The Supreme Court dismissed the Revenue’s review petitions and reiterated that payments for off-the-shelf software do not constitute royalty where no copyright rights are transferred. The ruling confirms that such payments are not taxable in India and do not trigger withholding tax obligations.
The Supreme Court ruled that fantasy sports involving monetary stakes constitute betting and gambling for GST purposes. The judgment confirms that skill elements do not negate GST liability where outcomes remain uncertain.
The Supreme Court held that filing Form 3AA during assessment proceedings constituted sufficient compliance, even though it was not submitted with the return. The ruling clarifies that delayed filing before the final assessment order does not automatically defeat the claim.
The Court noted that the Revenue had not submitted any claim during the insolvency resolution process for the relevant assessment years. Following established precedent, the appeals were dismissed.
The Supreme Court held that failure to offer fit-out possession within the contractually agreed period entitled homebuyers to terminate the agreement and seek a refund with interest. Consumer fora cannot override express contractual rights.
The Supreme Court held that review jurisdiction cannot be used to reargue issues already decided on merits. It found no error apparent on the face of the record and dismissed the review petition.
The Supreme Court ruled that an employee performing managerial and supervisory duties, supported by documentary evidence and job responsibilities, falls outside the definition of “workman” under Section 2(s) of the Industrial Disputes Act.
The Supreme Court cancelled bail granted in a POCSO murder case, holding that the High Court failed to adequately consider the seriousness of the allegations, supporting material on record, and severity of punishment.
