Corporate Law : A detailed analysis of the Supreme Court's verdict on the Tata Sons vs. Cyrus Mistry case, covering corporate governance, minority...
Corporate Law : Calls for a High Court Bench in West UP remain ignored. SC urged to intervene in judicial disparities affecting millions. Know the...
Corporate Law : Supreme Court quashes rape case, stating consensual relationship, even with breach of promise, doesn't automatically constitute ra...
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 : 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...
Service Tax : Supreme Court held that activity of lottery distributor doesn’t constitute a service and hence imposition of service tax on dist...
Corporate Law : Supreme Court clarified procedures for summons, warrants, and bail under the Prevention of Money Laundering Act (PMLA), emphasizin...
Income Tax : Supreme Court emphasizes reasonable cause for TDS non-deduction under Section 271C. Highlights interplay of Sections 4, 5, 9, and ...
Income Tax : Supreme Court reaffirms that charitable trust registration under Section 12AA of the Income Tax Act should be based on proposed ac...
Corporate Law : Smt. Syeda Rahimunnisa and Syed Hyder Hussaini are wife and husband whereas the respondent no. 1(a) to 1(f) are the legal heirs of...
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...
Transport Corpn. of India Ltd. Vs Employees State Insurance Corpn. (Supreme Court of India) Non-challenge of validity of Regulation 31-A confirms interest demand under the same Facts- The subject matter of the present dispute is demand made by the Employees State Insurance Corporation by way of contribution payable by the appellant for the period from […]
In absence of any specific averment, the prosecution in the present case doesn’t and cannot reply on section 22C(2) of the Act. Unless the company as a principal accused has committed the offence, the persons mentioned in sub-section (1) would not be liable and cannot be prosecuted.
The brief facts of the case were that the Respondent was facing several problems while their filing of GSTR Form 3B due to the several glitches that were occurring in the Online GST Portal. Amidst these glitches, the Respondent filed their GST returns for the period of July, 2017 to September, 2017 with excess amount of ₹ 923 Crores and therefore, they have sought the refund accordingly.
Held that a Will cannot be revoked by an agreement and can be revoked only as per the modes specified under Section 70 of the Indian Succession Act.
The nomenclature that the legislature had ascribed to the tax did not determine either the nature of the levy or its true and essential character. The tax had been labelled as the water tax or a sewerage tax simply because it was imposed by the Jal Sansthan constituted under the UP Water Supply and Sewerage Act. That did not alter the nature of the levy which in substance was a tax on lands and buildings within the meaning of Entry 49 of List II of the Seventh Schedule.
The workmen working in the Dewas factory of the appellant were transferred to Chopanki, District Alwar. Being aggrieved the workmen made a reference of the same to the Labour Court claiming that the employer has transferred them without any justifiable reason and such transfer amounts to illegal change under section 9A of the Industrial Dispute Act, 1947.
V. Anantha Raju Vs T.M. Narasimhan (Supreme Court of India) Section 91/92 Evidence Act- Written instruments are entitled to a much higher degree of credit than parol evidence Recently, Judgement dated 26th October, 2021 [in the matter of V ANANTHA RAJU & ANR V T.M. NARASIMHAN & ORS. (Civil Appeal No. 6469 of 2021)] has […]
V Nagarajan Vs SKS Ispat and Power Ltd.& Ors. (Supreme Court of India) When will the clock for calculating the limitation period run for proceedings under the IBC? The Insolvency and Bankruptcy Code 2016 (‘IBC’) envisages a comprehensive dispute resolution process in Chapter VI. The NCLT is the empowered ‘Adjudicating Authority’ under Section 60 of […]
Punjab State Civil Supplies Corporation Limited (Punsup) & Anr. Vs Ganpati Rice Mills & Anr. (Supreme Court of India) The issue in the present appeal is limited to rate of interest. The Arbitrator had granted interest at the rate of 18% per annum from 01.01.2003 till the date of realization. On consideration of the objections […]
Civil court lacks jurisdiction to entertain a suit structured on the provisions of the Industrial Disputes Ac. The decree favouring the plaintiff is a legal nullity and the finding of the High Court to this extent is upheld.
