Goods and Services Tax : Supreme Court upheld Section 69 GST arrest powers, requiring recorded reasons, CrPC safeguards, CBIC instructions and limiting arr...
Income Tax : The Supreme Court held excise duty paid by buyers formed part of turnover, discussed colourable devices, and distinguished legitim...
Corporate Law : A non-speaking dismissal of an SLP does not affirm the High Court's reasoning or constitute law under Article 141. The doctrine of...
Corporate Law : The Supreme Court ruled that summoning hotel booking records and call detail records to prove adultery does not violate privacy, a...
Corporate Law : The Supreme Court agreed to examine allegations that bank dues were settled at steep discounts through ARCs, while clarifying that...
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...
Corporate Law : SC held a Ministers statement binds the Government only if it reflects the Governments view and declined to issue speech guideline...
Corporate Law : Supreme Court granted bail under the PMLA, noting prolonged custody, documentary evidence, delayed trial, parity with co-accused, ...
Corporate Law : Supreme Court set aside the High Court's PMLA bail order for failure to apply Section 45 twin conditions and remanded the matter f...
Corporate Law : Supreme Court declined to refer the Article 370 challenge to a larger Bench, holding there was no conflict between earlier Constit...
Corporate Law : Supreme Court upheld termination of a slum redevelopment developer for prolonged delay and reaffirmed the statutory duty and accou...
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...
The Supreme Court held that the IBC cannot be used as a substitute for execution of a civil court decree. It ruled that initiating CIRP for recovery purposes amounts to misuse of the insolvency framework.
The Supreme Court dismissed SLPs and upheld the High Court’s finding that reassessment notices lacked tangible material. The ruling reinforces that mere survey findings cannot justify reopening of assessments.
The Supreme Court rejected the appeal due to unexplained delay, leaving the High Court ruling intact. The decision confirms that depreciation is allowable where leased assets are used in business.
The Court held that a photocopy of a power of attorney cannot be relied upon without fulfilling legal requirements for secondary evidence. As the authority to sell was not established, the sale deeds were declared invalid.
The case examined whether arrest was justified in a politically sensitive dispute. The Court held that liberty cannot be curtailed lightly where allegations appear politically motivated.
April 2026 GST rulings addressed SCNs, limitation, refunds, registration cancellation, recovery, and natural justice in tax proceedings.
SC allowed classification of Odomos under HSN 38089191 to stand, holding that market identity and consumer understanding supported its treatment as a mosquito repellent.
The issue was whether reassessment notice issued after six years was valid. The Court upheld that such notices are time-barred and cannot be sustained under law.
The Supreme Court affirmed that payments for cloud computing services are not royalty where no intellectual property rights are transferred. It held that mere access to services does not amount to use of equipment or technology under tax law.
The Supreme Court held that reassessment notices issued after the six-year limit are barred. It affirmed that expired cases cannot be revived under later provisions.
