Goods and Services Tax : The Finance Act, 2025 retrospectively amended Section 17(5)(d) of the CGST Act after the Supreme Court allowed ITC on certain comm...
Corporate Law : The Supreme Court held that liabilities arising from corporate guarantees qualify as financial debt under Section 5(8) of the Inso...
Corporate Law : The Supreme Court ruled that a shortfall payment clause in a Deed of Hypothecation can qualify as a contract of guarantee under th...
Corporate Law : The Supreme Court expressed serious reservations about earlier rulings denying bail in UAPA cases, holding that smaller benches ca...
Income Tax : The article explains the Supreme Court’s landmark 2024 ruling that broken period interest on debt securities is capital in natur...
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...
Goods and Services Tax : The Supreme Court stayed further proceedings arising from a Section 74 GST order while examining whether writ petitions can be ent...
Finance : The Supreme Court refused relief to borrowers who defaulted from the very first instalment after availing an ₹8.09 crore loan. T...
Finance : The Supreme Court upheld a Will executed in favour of the testator’s sister despite objections from his wife and children. The C...
Income Tax : SC examined nature of amounts received from an AOP and upheld findings that receipts constituted profit share rather than revenue ...
Income Tax : The Supreme Court dismissed the challenge to a Delhi High Court ruling that quashed reassessment proceedings under Sections 148A(d...
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...
Assets Care And Reconstruction Enterprises Limited Vs State of Maharashtra & Ors.: Supreme Court rules High Courts must not deny interim relief citing alternative remedy. Analysis and implications.
Explore the Collegium’s recommendations for filling vacancies in the Supreme Court of India. Learn about the selection criteria and nominees.
Supreme Court held that Notification No. 2 of 2006 dated 01.03.2006 didn’t specify the goods falling under CET SH 2403 9930, i.e., ‘zarda/jarda scented tobacco’, but it covers the goods falling under CET SH 2403 9910 i.e., ‘chewing tobacco’.
The Supreme Court of India directs tax disputes related to electricity generation to State High Courts, granting the Union of India the liberty to expedite resolutions.
Explore the Supreme Court’s decision in Dhan Prakash Gupta vs. CGST Department, highlighting the dismissal of an SLP based on the availability of an alternative remedy.
In a historical and groundbreaking judgment delivered on October 20, 2023, the Supreme Court of India issued 14 pivotal directives aimed at completely eradicating the deplorable practice of manual scavenging.
Supreme Court rejected the bail application of Manish Sisodia, former Deputy Chief Minister of Delhi, who has been alleged to have committed various offences under the Prevention of Corruption Act, 1988 and the Indian Penal Code, 1860 and the Prevention of Money Laundering Act, 2002.
Analysis of the Supreme Court judgment on the classification of installation cables, outlet modules, patch cords, and fibre optic cables under Karnataka Sales Tax Act.
Supreme Court’s verdict on the purchase of shares in a company under liquidation and its impact on benami property ownership. Analysis of P. Eswaramoorthy vs. DCIT case.
Supreme Court ruling on customs duty exemption for capital goods imported without meeting export obligations. Detailed analysis of Commissioner of Customs Bangalore vs. Shiva Analyticals (India) Limited.