Corporate Law : The Supreme Court emphasizes strict scrutiny of FIRs under stringent laws like the UP Gangsters Act to prevent misuse in property ...
Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...
Corporate Law : Supreme Court rules that failure to inform grounds of arrest violates Article 22(1), making the arrest illegal and warranting bail...
Corporate Law : The Supreme Court stresses careful scrutiny in dowry harassment cases to prevent legal misuse, ruling in favor of quashing baseles...
Goods and Services Tax : SC clarifies ITC on construction under GST, applying the functionality test. High Court to decide if malls qualify as plants for I...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Income Tax : Government addresses Supreme Court judgment on tax exemptions for clergy and its implications on Hindu Undivided Families (HUFs) u...
Corporate Law : Supreme Court rejects regularisation of illegal constructions, irrespective of occupancy or investments, and calls for action agai...
Corporate Law : The Supreme Court Collegium recommends three advocates—Ajay Digpaul, Harish Vaidyanathan Shankar, and Shwetasree Majumder—for ...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Goods and Services Tax : Supreme Court held that State Government while applying amendment of Section 8(5) of the Central Sales Tax Act by the Finance Act,...
Income Tax : Supreme Court rules on penalty under Section 271E of the Income Tax Act in CIT vs. Jai Laxmi Rice Mills. Find out how assessment o...
Income Tax : Supreme Court dismissed the tax appeal in PCIT vs. Patanjali Foods, upholding the Bombay High Court's decision that reassessment n...
Corporate Law : Supreme Court held that for a Resolution Plan containing a combination should be examined by Committee of Creditors [CoC] only aft...
Income Tax : Supreme Court dismisses Bihar Police Building Construction Corporation's tax appeal due to significant delay....
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...
Corporate Law : Explore the updated FAQs on the implementation of the EPFO judgment dated 04.11.2022. Understand proof requirements, pension compu...
Income Tax : Comprehensive guide on CBDT's directives for AOs concerning the Abhisar Buildwell Supreme Court verdict. Dive into its implication...
Supreme Court held that cognizance of the offence under section 3 of the Prevention of Money Laundering Act, 2002 against the public servant without obtaining previous sanction under section 197(1) of the Code of Criminal Procedure, 1973 untenable in law.
Explore the Supreme Court’s impact on India’s tax reassessment system, highlighting judicial intervention, tax administration, and the need for tax reform.
Supreme Court held that fresh application under section 11(6) of the Arbitration and Conciliation Act, 1996 is not maintainable in the absence of any liberty being granted at the time of withdrawal of the first application.
Supreme Court held that jurisdiction under Article 142 of the Constitution of India invoked due to non-implementation of approved resolution plan even after five years of the approval. Accordingly, it is directed that the corporate debtor be taken in liquidation.
Supreme Court held that officers of DRI are entrusted with the functions of proper officer and thus has jurisdiction to issue show cause notices for recovery of duty under section 28 of the Customs Act, 1962.
Supreme Court held that the scope of inquiry under Section 11 of the Arbitration and Conciliation Act, 1996 is limited to ascertaining the prima facie existence of an arbitration agreement. Thus, appeal allowed due to existence of arbitration agreement.
Explore the November 2024 GST Case Law Compendium, analyzing key rulings from the High Court & Supreme Court on tax demands, registration, penalties, ITC, and SCNs.
Supreme Court rules on ITC restrictions for construction under Section 17(5) of CGST Act in Safari Retreats Case. Clarifies “plant or machinery” eligibility and functionality test.
Supreme Court held that the financial decisions as have been taken by Committee of Creditors, especially with regard to viability or otherwise, while evaluating the resolution plan would prevail.
The Supreme Court rules that demolishing a house solely based on criminal accusations violates the rule of law, requiring due process and judicial oversight.
