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...
Jharkhand State Electricity Board Vs Ramkrishna Forging Limited (Supreme Court of India) It is noteworthy that the Jharkhand State Electricity Board (‘the Board’) is a monopoly supplier of electricity which has laid down its own terms and conditions, regarding which the consumer has no say or choice but to sign on the dotted lines, if […]
[Miss. Application No. 665/2021 in Suo motu Writ Petition (Civil) No. 3 of 2020, In Re: Cognizance for Extension of Limitation] The Hon’ble Supreme Court on 27th March, 2021 decided to extend the period of limitation of filing cases in various legal fora with effect from 14.03.2021 until further orders in view of hardships faced […]
In Re Distribution of Essential Supplies And Services During Pandemic (Supreme Court of India) In light of the continuing surge of infections in the second wave of the pandemic, we direct the Central Government and State Governments to put on record the efforts taken to curb the spread of the virus and the measures that they […]
In the case of Radha Krishan Industries v. the State of HP (2021) 35 J.K.Jain’s GST & VR 367, the Hon’ble Supreme Court held that, the power of provisional attachment of the property of the taxable person is draconian in nature and the conditions which are prescribed by the statute for a valid exercise of the […]
Article analyses recent Supreme Court Judgment in the case of DCIT Vs Pepsi Foods Ltd. in which while deciding the constitutional validity of the third proviso to Section 254(2A) of the Income Tax Act, 1961 it was held by SC that Any order of stay shall stand vacated after the expiry of the period or […]
CIT Vs Reliance Energy Ltd. (Supreme Court) We have considered the submissions on behalf of the Revenue as it has a bearing on the interpretation of sub-section (1) of Section 80-IA of the Act. We hold that the scope of sub-section (5) of Section 80-IA of the Act is limited to determination of quantum of […]
In Re Cognizance For Extension of Limitation Vs XXXX (Supreme Court of India) FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER This Court took suo motu cognizance of the situation arising out of the challenge faced by the country on account of COVID-19 Virus and resultant difficulties that could be faced by the litigants across the […]
Supreme Court declined to interfere in Revenue’s Special Leave Petitions, for use of ‘C’ Forms of the Central Sales Tax Act, 1956 (CST Act) post GST in respect of purchase of six commodities (petroleum crude, diesel, petrol, aviation turbine fuel, natural gas and liquor) for use in the course of inter- state trade or commerce by the Assessee.
The power under Section 482 of the Code of Criminal Procedure may not be available to the Court to countenance the breach of a statuary provision under Sections 14 and 17 of the Insolvency and Bankruptcy Code (IBC).
e direct that notices be issued to the Union Government, the State Governments/Union Territories and the parties, who appeared to have approached the High Courts to show cause why uniform orders be not passed by this Court in relation to a) Supply of oxygen; b) Supply of essential drugs; c) Method and manner of vaccination; and d) Declaration of lockdown.