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...
Supreme Court held that vicarious liability couldn’t be attracted under section 141(1) of the Negotiable Instruments Act, 1881 merely based on the reason that the person was in charge of the company at the time when the offence was committed. Accordingly, criminal complaint quashed.
Explore the latest GST case law highlights in the October 2023 edition. Dive into key questions, rulings, and expert analysis. Stay updated on GST legal developments
Supreme Court concluded that the matter relating to true construction, meaning and import of the expression ‘vacant land’ contained in Section 2(q) of the Urban Land (Ceiling and Regulation) Act, 1976 should be placed before Hon’ble the Chief Justice of India for appropriate directions.
Explore the Supreme Court’s ruling on medical negligence, the burden of proof, and liability in M.A Biviji vs. Sunita & Ors. case. Detailed analysis and conclusion
Explore the Supreme Court’s verdict in Kalyani Rajan Vs. Indraprastha Apollo Hospital, analyzing medical negligence and post-operative care.
The Supreme Court of India grants interim bail to an incarcerated assessee for the purpose of finalizing tax returns under the Income Tax Act and Companies Act.
Apex Court’s recent landmark directions for speedy trials of civil cases, addressing long-standing issue of pending cases, pendency statistics, and essential reforms
Supreme Court’s recent directive instructs States/UTs to ensure effective implementation of the POSH Act. Mandatory appointment of District Officers for workplace harassment prevention.
Learn why a Section 90(1) notification is crucial for a DTAA’s enforcement, as per the Supreme Court’s landmark judgment in AO vs. Nestle SA. Understand its impact and implications.
Supreme Court held that tax/fee/ charge on erection of mobile towers is not upon the owner of the land and building but on the person who is responsible for erecting of the mobile tower on the land and building and is thus using the land or building for erection of the mobile tower.
