Goods and Services Tax : Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, a...
Goods and Services Tax : Supreme Court clarifies ITC eligibility for construction under GST in Safari Retreats case, addressing "plant" definition, functio...
Income Tax : Below is a curated list of the most influential and frequently cited landmark judgments under the ITA, focusing on their practical...
Corporate Law : Supreme Court rules Urdu can be used on public signboards, clarifying it is not tied to any religion and has equal status with Mar...
Corporate Law : SC judgment: Anticipatory bail should be granted sparingly in economic offences, especially for those evading legal processes. Acc...
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...
Corporate Law : Supreme Court held that resolution plan by Successful Resolution Application i.e. Piramal Capital and Housing Limited for Dewan Ho...
Corporate Law : SC sets framework distinguishing copyright from design protection for industrial drawings, impacting IP law. Clarifies Section 15(...
Income Tax : SC mandates reporting of cash transactions over ₹2L under Section 269ST, directing courts, IT authorities, and registrars to ens...
Corporate Law : Supreme Court rules overruling judgments under NDPS Act are retrospective. Clarifies scope of Section 8, Schedule I & impact on pa...
Income Tax : Supreme Court judgment: Income Tax Commissioners cannot routinely remand cases if Assessing Officer finds no additions after inqui...
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...
The Supreme Court upheld the validity of CGST Section 17(5)(c) & (d), ruling the term “plant or machinery” differs from “plant and machinery.” Functional test applies to buildings.
Supreme Court rules that the Domestic Violence Act is applicable to all women in India, regardless of religion or social background, ensuring equal protection of rights.
The Supreme Court ruled that one accused cannot be convicted while another is acquitted on similar evidence, setting a precedent for legal parity.
SC clarifies TOLA’s application to Income Tax Act post-April 2021, covering reassessment notice deadlines and procedural timelines. Notices beyond limits are void.
Chief Commissioner of Central Goods and Service Tax & Ors. Vs Safari Retreats Private Ltd. & Ors. (Supreme Court of India) The Supreme Court of India recently issued a landmark judgment interpreting Section 17(5) of the Central Goods and Services Tax (CGST) Act, which could significantly alter how businesses claim Input Tax Credit (ITC) on […]
SC directs IIT Dhanbad to admit an SC student who missed the deadline due to financial hardship, exercising its powers under Article 142 of the Constitution.
Supreme Court rules non-furnishing of approval under Section 151 fatal for reassessment, affirming Delhi High Court’s decision in ITO Vs Tia Enterprises Pvt. Ltd.
Supreme Court slams Revenue for excess surcharge demands due to software issues, urging immediate upgrades to prevent harassment of taxpayers.
The Supreme Court ruled that long undertrial custody leading to acquittal may give rise to claims for compensation, addressing a key issue in criminal justice.
During the course of investigation of the FIR in respect of theft of Coal and illegal excavation being done by the criminal elements in the leasehold area of ECL, a large number of vehicles/ equipment’s used in the illegal coal mining and its transportation were seized.